Search - 广东省2025政府工作报告 一小发展 金句

Introduced electronic options for filing some high-volume Special Elections and Returns (SERs) in October 2022 (T2054 – Election for a Capital Dividend Under Subsection 83(2), T2SCH89 – Request for Capital Dividend Account Balance Verification, and T217 – Election, or Revocation of an Election to use the Mark-to-Market method). ... Major steps in the process have been completed to deliver this capability by April 2025. ... Departmental results indicators 1 Tax % of individual tax returns filed on time % of businesses registered for GST/HST % of tax liabilities paid on time Service Satisfaction Index Public Perception Index: Trust % of Canadians who participate in the tax system Ratio of collectible tax debt to total net receipts (cash accounting) % of external service standards targets that are met Benefits % of Canada child benefit payments issued to recipients on time % of respondents satisfied with overall benefits experience % of taxpayers (benefit recipients) who filed as a result of targeted CRA intervention Program inventory indicators 2 Tax Services and Processing % of targets for external service standards that the CRA met for processing individual, business, trust and GST/HST returns Returns Compliance % of dollar value of filing, remitting, and reporting accurately compliance interventions compared to the CRA’s forecast Collections % of tax debt resolved compared to planned % of government program debt resolved compared to planned Reporting Compliance Audit change rate (percentage of risk-assessed audit activities resulting in detection of non-compliance by individuals and corporations) Objections and Appeals % of low-complexity objections resolved within 180 calendar days from the date the objection was received by the CRA % of medium-complexity objections resolved within 365 calendar days from the date the objection was received by the CRA % of CPP/EI Appeals to the Minister for benefits pending that the CRA resolved within 75 calendar days of receiving the request Taxpayer Relief % of requests for relief to cancel or waive penalties and interest that were closed within 180 calendar days of receiving the request Service Complaints % of taxpayer service complaints the CRA resolved within 30 business days Charities % of applications for charitable registration that the CRA provided an initial response to within six months of receiving a complete application Registered Plans % of decisions the CRA provided within 150 calendar days of receiving an application to register a pension plan or a deferred profit sharing plan Policy, Rulings, and Interpretations % of technical interpretations the CRA issued within 90 business days of receiving all essential information from the client % of written requests for GST/HST rulings and interpretations that the CRA responded to within 45 business days of receiving all relevant facts and supporting documents Benefits % of notices and payments, if applicable, issued within eight weeks of receiving a digital Canada child benefit application % of notices and payments, if applicable, issued within eleven weeks of receiving a paper Canada child benefit application Taxpayers’ Ombudsperson 3 % of recommendations made by the Ombudsperson to the Minister of National Revenue in systemic examination reports that will be accepted and acted upon by the CRA % of initial contacts made with complainants within five business days of receipt of their complaint % of complaint examination files closed within 120 calendar days 1 Departmental Results Indicators provide a valid and reliable means to measure or describe progress on a Departmental Result. ...

EDM6-2 Obtaining and renewing a cannabis licence Excise Duty Memorandum March 2025 This memorandum cancels and replaces Notice EDN52, Obtaining and renewing a cannabis licence. ... The offices are listed at Contact information – Excise and Specialty Tax Directorate. ... The applicant calculates their financial security requirement by: multiplying the estimated number of grams of dried cannabis that will be sold in the first 12 months after a cannabis licence is received from the CRA by $1.00 per gram (1,000,000 × $1.00 = $1,000,000) multiplying the estimated number of milligrams of total THC contained in the edible cannabis, cannabis extracts, and cannabis topicals that will be sold in the first 12 months after a cannabis licence is received from the CRA by $0.01 (1,000,000 × $0.01 = $10,000) adding those two amounts ($1,000,000 + $10,000 = $1,010,000) dividing the total by 12 ($1,010,000 ÷ 12 = $84,167) As soon as the applicant's licence has been issued under the Cannabis Act by Health Canada, they must provide financial security to the CRA in the amount of $84,167. ...

The Honourable Diane Lebouthillier, Minister of National Revenue Word from the Chair “ We believe there has never been a greater need for news organizations to provide fact-based information and a forum for healthy community engagement. ” The Board is proud to be part of this initiative supporting Canadian news organizations during these challenging times. ... Tax measures The three tax measures to support Canadian journalism introduced by the Government in Budget 2019 are: Canadian journalism labour tax credit – a 25% refundable labour tax credit for salary or wages payable in respect of an eligible newsroom employee on or after January 1, 2019; Digital news subscription tax credit – a 15% non-refundable personal income tax credit to allow individual subscribers to claim digital news subscription costs paid to a qualifying organization after 2019 and before 2025; and Registered journalism organization – a new type of qualified donee for not-for-profit journalism organizations, beginning on January 1, 2020. ... The Board’s review of the content is done with the lens of not only the Act, but also the administrative considerations set out in the Guidance, in particular, sections 2.23 – 2.38. ...

The Honourable Diane Lebouthillier, Minister of National Revenue Word from the Chair “ We believe there has never been a greater need for news organizations to provide fact-based information and a forum for healthy community engagement. ” The Board is proud to be part of this initiative supporting Canadian news organizations during these challenging times. ... Tax measures The three tax measures to support Canadian journalism introduced by the Government in Budget 2019 are: Canadian journalism labour tax credit – a 25% refundable labour tax credit for salary or wages payable in respect of an eligible newsroom employee on or after January 1, 2019; Digital news subscription tax credit – a 15% non-refundable personal income tax credit to allow individual subscribers to claim digital news subscription costs paid to a qualifying organization after 2019 and before 2025; and Registered journalism organization – a new type of qualified donee for not-for-profit journalism organizations, beginning on January 1, 2020. ... The Board’s review of the content is done with the lens of not only the Act, but also the administrative considerations set out in the Guidance, in particular, sections 2.23 – 2.38. ...

Preliminary Table 5A: Taxable returns by province and territory Please refer to the explanatory notes for information about this table Preliminary Table 5A: Taxable returns by province and territory All money figures in thousands of dollars Item Item code Grand total # Grand total $ Newfoundland & Labrador # Newfoundland & Labrador $ Prince Edward Island # Prince Edward Island $ Number of taxable returns 1 16674620 271040 79630 Number of non-taxable returns 2 Total number of returns 3 16674620 271040 79630 Employment income 4 12647060 662437990 211640 9594969 60190 2215662 Commissions (from employment) 5 400630 12807895 3240 77729 930 23002 Other employment income 6 1884320 8550025 29500 94501 4330 22736 Old Age Security pension (OASP) 7 2714970 16053967 37480 222202 14650 87439 CPP or QPP benefits 8 3720670 27788012 65070 431826 22540 149757 Other pensions or superannuation 9 2980050 69488315 45800 980206 14170 284201 Elected split-pension amount 10 898080 10308097 16580 179033 4710 48531 Universal Child Care Benefit (UCCB) 11 860770 1257716 12870 17755 4340 6270 Employment Insurance and other benefits 12 2095010 14376502 85090 814597 22290 198996 Taxable amount of dividends from taxable Canadian corporations 13 3301790 52221680 27170 271771 12210 127701 Interest and other investment income 14 4831500 12720356 46440 60299 17650 26642 Net partnership income (Limited or non-active partners only) 15 91350 122541 210 127 100 18 Registered disability savings plan income (RDSP) 16 70 192 Net rental income 17 1118410 4009337 10740 19394 3090 6136 Taxable capital gains 18 1650460 16814626 12160 101859 5360 37256 Support payments received 19 57640 906863 610 8350 170 1674 Registered retirement savings plan income (RRSP) 20 1832810 11066615 23750 128981 7510 44139 Other income 21 2816360 14794813 33040 165973 9720 41603 Net business income 22 1456150 22313007 10520 143072 5330 66507 Net professional income 23 274970 18054302 2470 185508 790 27918 Net commission income 24 150540 3637547 1390 41967 360 7645 Net farming income 25 254460 2266259 300 1731 1440 10565 Net fishing income 26 24620 457223 9230 184875 2500 33906 Workers' compensation benefits 27 389980 2375176 6640 45671 1430 8847 Social assistance payments 28 124420 365809 1230 4526 630 1828 Net federal supplements 29 221030 435155 8030 16353 3360 8163 Total income assessed 30 16674610 985630019 271040 13793273 79630 3487139 Registered pension plan contributions (RPP) 31 4374020 16184931 76180 266572 19850 62794 RRSP deduction 32 5731500 30958983 62660 332299 18740 88931 Deduction for elected split-pension amount 33 1024710 11095215 18240 186373 5060 49729 Annual union, professional, or like dues 34 4824010 3623373 98120 70404 22160 12618 Universal Child Care Benefit repayment 35 5350 4174 70 41 30 16 Child care expenses 36 997350 3755871 10870 46245 4740 16531 Disability supports deductions 37 980 5085 10 45 Business investment loss 38 7210 96288 50 459 20 205 Moving expenses 39 81730 389148 1920 9965 490 2446 Support payments made 40 63660 900004 700 8575 210 1856 Carrying charges and interest expenses 41 2101440 4082005 15480 23499 6450 8948 Deductions for CPP/QPP contributions on self-employment and other earnings 42 1295970 1071482 14080 12128 5210 4021 Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income 43 257980 25834 Exploration and development expenses 44 73990 1493692 250 3753 70 966 Other employment expenses 45 762090 3922449 11390 43398 2070 8685 Clergy residence deduction 46 22280 297183 610 5478 110 1259 Other deductions 47 594110 1676444 12880 14965 3840 5843 Total deductions before adjustments 48 12031990 79582160 178860 1024199 50920 264853 Social benefits repayment 49 481400 1265786 12890 26477 1760 4340 Net income after adjustments 50 16672680 904819656 271030 12742606 79630 3217989 Canadian Forces personnel and police deduction 51 8410 213873 30 666 Employee home relocation loan deduction 52 1420 255 Security options deductions 53 48370 2495020 260 12176 40 3010 Other payments deductions 54 715880 3171824 15650 66519 5270 18804 Limited partnership losses of other years 55 1730 22892 Non-capital losses of other years 56 21450 249202 160 1062 90 648 Net capital losses of other years 57 496370 1347109 2830 5665 1390 2025 Capital gains deduction 58 51320 3705287 420 39321 330 20342 Northern residents deductions 59 218600 786035 11990 63123 110 217 Additional deductions 60 102300 309508 1160 4100 690 1978 Farming/fishing losses of prior years 61 10610 98381 30 356 90 1018 Total deductions from net income 62 1611760 12399387 31680 192989 7760 48172 Taxable income assessed 63 16671990 892429250 271030 12549691 79630 3169829 Basic personal amount 64 16656490 174886550 271040 2846202 79630 836254 Age amount 65 2474390 13258336 35810 208860 14060 80697 Spouse or common-law partner amount 66 1323940 9440076 18040 119169 4400 26089 Amount for eligible dependant 67 516540 5073578 6830 65958 3160 30776 Amount for children 17 and under 68 2842190 10360065 40700 137148 13070 47632 Amount for infirm dependants age 18 or older 69 10910 38112 380 1310 90 344 CPP or QPP contributions through employment 70 11904260 19835551 191310 287550 52880 74319 CPP or QPP contributions on self-employment and other earnings 71 1295970 1071482 14080 12128 5210 4021 Employment Insurance premiums 72 11585970 6808087 205560 114093 57540 30095 Employment Insurance premiums on self-employment and other eligible earnings 73 4350 1475 70 24 20 6 PPIP premiums paid 74 2878540 614414 PPIP premiums payable on employment income 75 86590 19446 PPIP premiums payable on self-employment income 76 258480 33194 Volunteer firefighters' amount 77 34440 103299 3750 11244 690 2061 Canada employment amount 78 13154710 13612989 219500 225137 61450 64388 Public transit amount 79 1177240 1071459 1290 533 350 128 Children's fitness amount 80 1408550 767647 19060 10426 6780 3715 Children's arts amount 81 429590 216262 6460 3287 1640 686 Home buyers' amount 82 164970 745919 2240 10536 650 2913 Adoption expenses 83 2230 14720 30 144 30 123 Pension income amount 84 3478680 6829950 57340 112640 17010 33035 Caregiver amount 85 167200 736142 4180 16056 590 2089 Disability amount 86 250800 1839051 5390 39486 1640 11996 Disability amount transferred from a dependant 87 148580 1403271 3800 34574 1030 9496 Interest paid on student loans 88 570980 294793 14930 8031 4390 2602 Tuition, education, and textbook amounts 89 1156420 5903432 20830 104423 5460 29293 Tuition, education, and textbook amounts transferred from a child 90 674880 3392313 10250 47771 3120 16769 Amounts transferred from spouse or common-law partner 91 483510 1989457 9200 43009 3030 14668 Medical expenses 92 3328510 7911818 77490 160390 23180 46603 Total tax credits on personal amounts 93 16662760 43240933 271040 693019 79630 205620 Allowable charitable donations and government gifts 94 5491730 8241183 80190 81155 25820 29191 Eligible cultural and ecological gifts 95 5880 46953 70 282 20 57 Total tax credit on donations and gifts 96 5453500 2289691 79020 21902 25530 7928 Total federal non-refundable tax credits 97 16663570 45530624 271040 714921 79630 213549 Federal dividend tax credit 98 3280170 7464559 26640 38983 11570 17842 Overseas employment tax credit 99 6310 59160 610 5916 60 521 Minimum tax carryover 100 35090 111771 300 764 180 498 Basic federal tax 101 15718400 112276155 247230 1466793 68570 305477 Federal Foreign Tax Credit 102 1027250 677742 5410 9285 2590 1250 Federal Political contribution tax credit 103 176160 31885 1340 308 1370 255 Investment Tax Credit 104 45380 110393 910 890 1050 1086 Labour-sponsored funds tax credit 105 312630 137805 40 22 Alternative minimum tax payable 106 34500 199982 390 1810 120 494 Net federal tax 107 15702950 111360300 247070 1456311 68400 302897 CPP contributions on self-employment 108 1062870 1671707 14080 24256 5210 8042 Employment Insurance premiums payable on self-employment 109 4350 1475 70 24 20 6 Social Benefits repayment 110 481400 1265786 12890 26477 1760 4340 Net Provincial Tax 111 11808710 47167448 263390 929552 78850 258140 Yukon first nations tax 112 910 5481 Total tax payable 113 16674620 161472197 271040 2436619 79630 573426 Preliminary Table 5A: Taxable returns by province and territory Item Item code Nova Scotia # Nova Scotia $ New Brunswick # New Brunswick $ Quebec # Quebec $ Number of taxable returns 1 488040 384640 3828460 Number of non-taxable returns 2 Total number of returns 3 488040 384640 3828460 Employment income 4 350540 15135295 299280 12578864 3018640 138591306 Commissions (from employment) 5 9470 225185 7220 154719 99670 2398359 Other employment income 6 41670 184520 36720 106508 434050 1152043 Old Age Security pension (OASP) 7 97180 581475 58670 348786 556350 3317414 CPP or QPP benefits 8 141510 1012358 93580 640731 843180 6059853 Other pensions or superannuation 9 107360 2353143 69170 1561732 692380 16760785 Elected split-pension amount 10 36320 424212 24410 274778 203850 2341426 Universal Child Care Benefit (UCCB) 11 21390 29977 18650 26604 213230 315943 Employment Insurance and other benefits 12 85060 658372 88170 709665 665900 4415682 Taxable amount of dividends from taxable Canadian corporations 13 82740 1370992 51040 640524 624600 7827604 Interest and other investment income 14 106610 170355 72410 113986 972700 2437946 Net partnership income (Limited or non-active partners only) 15 1090 1418 640 1326 11590 31268 Registered disability savings plan income (RDSP) 16 Net rental income 17 15200 48504 10490 14103 294640 1405101 Taxable capital gains 18 36770 257884 22580 175641 325000 3031480 Support payments received 19 2010 26061 1210 14415 9700 143373 Registered retirement savings plan income (RRSP) 20 48010 281561 35240 207640 423590 2014779 Other income 21 68780 356302 53510 289038 604680 2956919 Net business income 22 30030 372952 23350 301423 231080 3945186 Net professional income 23 5500 237368 3620 156407 73410 5778274 Net commission income 24 2870 61923 1830 41398 23940 659851 Net farming income 25 3010 12905 1960 8325 27370 214815 Net fishing income 26 4870 105737 1990 33134 1000 20188 Workers' compensation benefits 27 13780 90525 5540 34547 109090 577534 Social assistance payments 28 2250 6162 1990 3682 17720 38656 Net federal supplements 29 17520 38323 6050 11237 51690 94592 Total income assessed 30 488040 24043510 384640 18449213 3828460 206530444 Registered pension plan contributions (RPP) 31 137070 469552 108020 341552 1310270 3762532 RRSP deduction 32 121470 574726 96440 466988 1466820 6994067 Deduction for elected split-pension amount 33 39800 439134 26090 283669 235140 2571024 Annual union, professional, or like dues 34 128440 85456 104350 73353 1439020 1011817 Universal Child Care Benefit repayment 35 120 86 100 70 1430 1111 Child care expenses 36 25010 97101 22490 91456 329360 802639 Disability supports deductions 37 20 106 20 52 160 620 Business investment loss 38 120 2024 150 1673 1500 15802 Moving expenses 39 2650 13905 1710 8515 8590 42048 Support payments made 40 2230 22996 1490 14495 12320 146918 Carrying charges and interest expenses 41 47150 74134 32130 42005 203770 491227 Deductions for CPP/QPP contributions on self-employment and other earnings 42 25480 19960 18850 13735 233100 235629 Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income 43 257980 25834 Exploration and development expenses 44 950 11897 380 4864 11400 203596 Other employment expenses 45 21170 84030 17390 70448 108820 516510 Clergy residence deduction 46 780 8570 730 8113 1420 12961 Other deductions 47 20950 38193 16890 26442 140290 385574 Total deductions before adjustments 48 325080 1941869 257350 1447430 2819040 17219907 Social benefits repayment 49 13840 35387 9400 22011 100300 233561 Net income after adjustments 50 488010 22066599 384620 16979867 3828420 189078032 Canadian Forces personnel and police deduction 51 620 15176 260 6639 2750 76350 Employee home relocation loan deduction 52 20 3 30 3 150 24 Security options deductions 53 580 15288 360 40263 6430 274018 Other payments deductions 54 32810 134970 13370 49390 176870 709823 Limited partnership losses of other years 55 360 1738 Non-capital losses of other years 56 500 4058 320 2227 3390 32872 Net capital losses of other years 57 10350 21624 6220 10657 93310 204144 Capital gains deduction 58 890 63033 790 54757 9480 714511 Northern residents deductions 59 540 1362 450 885 22620 84913 Additional deductions 60 2670 5861 2840 4690 16170 65965 Farming/fishing losses of prior years 61 140 1426 110 948 1080 6368 Total deductions from net income 62 48010 262809 24050 170459 323990 2170726 Taxable income assessed 63 488000 21803861 384610 16809431 3828350 186907554 Basic personal amount 64 488040 5124436 384630 4039955 3828430 40212602 Age amount 65 92050 523771 55790 315030 516330 2820219 Spouse or common-law partner amount 66 34710 227377 26800 178411 237250 1622214 Amount for eligible dependant 67 16810 165715 11050 106408 111590 1059156 Amount for children 17 and under 68 71720 251941 58440 205108 633130 2237395 Amount for infirm dependants age 18 or older 69 570 2172 450 1455 620 2066 CPP or QPP contributions through employment 70 318560 491836 274620 414664 2953060 4733410 CPP or QPP contributions on self-employment and other earnings 71 25480 19960 18850 13735 233100 235629 Employment Insurance premiums 72 331480 189926 282380 158721 2806910 1346462 Employment Insurance premiums on self-employment and other eligible earnings 73 110 39 90 29 710 182 PPIP premiums paid 74 2878500 614405 PPIP premiums payable on employment income 75 86570 19443 PPIP premiums payable on self-employment income 76 258480 33194 Volunteer firefighters' amount 77 4710 14130 2180 6540 5840 17529 Canada employment amount 78 363090 376706 306180 320190 3096370 3203890 Public transit amount 79 12180 6925 3220 1507 345560 276244 Children's fitness amount 80 34680 19149 28130 14159 311390 137216 Children's arts amount 81 10630 4937 6700 2855 70090 25803 Home buyers' amount 82 4160 19153 3710 17556 44900 193614 Adoption expenses 83 80 334 70 347 470 3709 Pension income amount 84 130550 256254 84460 166525 813480 1601200 Caregiver amount 85 3570 13056 3850 14523 25840 98740 Disability amount 86 12280 89899 6160 45204 23980 175881 Disability amount transferred from a dependant 87 5950 56144 4140 37739 21160 204679 Interest paid on student loans 88 22380 13869 24320 15715 130120 48202 Tuition, education, and textbook amounts 89 26090 144107 19870 97545 262160 827017 Tuition, education, and textbook amounts transferred from a child 90 17040 88582 13450 70418 179800 826835 Amounts transferred from spouse or common-law partner 91 18530 85921 11070 47844 91690 338624 Medical expenses 92 128970 251468 108420 230446 1304790 2491766 Total tax credits on personal amounts 93 488040 1265671 384640 978394 3828450 9811099 Allowable charitable donations and government gifts 94 149020 172505 114690 138405 1219860 742156 Eligible cultural and ecological gifts 95 170 328 120 183 1560 8271 Total tax credit on donations and gifts 96 147700 47031 113010 37865 1202610 196275 Total federal non-refundable tax credits 97 488040 1312702 384640 1016259 3828450 10007374 Federal dividend tax credit 98 80080 194472 50280 91631 637330 1136592 Overseas employment tax credit 99 450 4582 140 1272 1590 13323 Minimum tax carryover 100 980 2104 490 1333 5250 16274 Basic federal tax 101 431620 2314657 359570 1793301 3827350 22077831 Federal Foreign Tax Credit 102 19590 11795 11290 5265 189500 76090 Federal Political contribution tax credit 103 5470 1015 3360 641 19480 3046 Investment Tax Credit 104 1710 2348 1200 1727 8900 22228 Labour-sponsored funds tax credit 105 90 50 1210 212 285280 120997 Alternative minimum tax payable 106 890 2991 440 2204 6370 40689 Net federal tax 107 431160 2299610 359290 1785497 3827440 21856227 CPP contributions on self-employment 108 25480 39920 18850 27470 Employment Insurance premiums payable on self-employment 109 110 39 90 29 710 182 Social Benefits repayment 110 13840 35387 9400 22011 100300 233561 Net Provincial Tax 111 476830 1852546 368890 1136186 2800 61283 Yukon first nations tax 112 Total tax payable 113 488040 4227502 384640 2971192 3828460 22151253 Preliminary Table 5A: Taxable returns by province and territory Item Item code Ontario # Ontario $ Manitoba # Manitoba $ Saskatchewan # Saskatchewan $ Number of taxable returns 1 6398380 614060 515490 Number of non-taxable returns 2 Total number of returns 3 6398380 614060 515490 Employment income 4 4669290 256347430 469820 21324970 400400 20862233 Commissions (from employment) 5 150030 5327483 12940 351668 9960 348810 Other employment income 6 762610 3578381 55270 212330 50940 209183 Old Age Security pension (OASP) 7 1166750 6888374 108610 650542 79630 477289 CPP or QPP benefits 8 1498200 11628595 147060 1062929 109590 785309 Other pensions or superannuation 9 1231720 29500366 117720 2316753 83710 1748630 Elected split-pension amount 10 363650 4308892 36200 361594 24290 242915 Universal Child Care Benefit (UCCB) 11 333850 486231 30790 44765 26490 39792 Employment Insurance and other benefits 12 644590 4294657 59410 357695 46380 304216 Taxable amount of dividends from taxable Canadian corporations 13 1365500 18885762 111360 1211180 110960 1838163 Interest and other investment income 14 2012740 5495981 182650 381396 154790 362844 Net partnership income (Limited or non-active partners only) 15 37860 30238 2830 2003 4890 13164 Registered disability savings plan income (RDSP) 16 40 43 Net rental income 17 408330 1168821 28880 125300 32080 172185 Taxable capital gains 18 681880 5984416 60860 507284 57650 714305 Support payments received 19 27830 471968 1920 22192 1470 14829 Registered retirement savings plan income (RRSP) 20 755990 4650799 57570 321948 42660 274468 Other income 21 1112330 6323441 121700 468488 107850 471076 Net business income 22 642410 9267718 53170 812805 50670 833444 Net professional income 23 117130 8235057 7560 376893 5400 306707 Net commission income 24 69320 1669415 4640 116636 5010 114147 Net farming income 25 66140 480804 22850 254482 49250 695736 Net fishing income 26 220 1424 730 3182 160 261 Workers' compensation benefits 27 132860 933559 15810 59682 12140 53048 Social assistance payments 28 49710 184160 2230 6034 4320 12570 Net federal supplements 29 80530 153283 13050 28887 5510 11308 Total income assessed 30 6398370 386297298 614060 31381638 515490 30906631 Registered pension plan contributions (RPP) 31 1467920 6225517 199600 587014 164740 597379 RRSP deduction 32 2160510 12129147 195430 887010 182610 931402 Deduction for elected split-pension amount 33 426840 4677493 39050 375540 26690 257104 Annual union, professional, or like dues 34 1650340 1266490 190620 126270 152580 118838 Universal Child Care Benefit repayment 35 1930 1604 170 122 210 136 Child care expenses 36 366300 1742937 35360 101249 24740 89358 Disability supports deductions 37 460 2818 30 69 30 164 Business investment loss 38 2670 40126 170 2002 180 1813 Moving expenses 39 23980 123620 2810 12301 5350 20038 Support payments made 40 30000 470838 1850 20778 1410 13951 Carrying charges and interest expenses 41 909380 1985008 92560 98082 77660 85938 Deductions for CPP/QPP contributions on self-employment and other earnings 42 554300 424127 46720 38817 52920 46245 Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income 43 Exploration and development expenses 44 29290 650484 2260 42591 3950 46378 Other employment expenses 45 342790 1884641 29130 129489 23270 108382 Clergy residence deduction 46 10040 143250 1390 16592 1120 12777 Other deductions 47 235650 702367 16500 51230 14660 38692 Total deductions before adjustments 48 4635110 32470467 453650 2489155 388340 2368595 Social benefits repayment 49 187480 521634 11790 33126 13990 37136 Net income after adjustments 50 6397250 353326691 614010 28859787 515460 28501426 Canadian Forces personnel and police deduction 51 2360 54335 210 5439 50 1311 Employee home relocation loan deduction 52 350 76 30 5 90 11 Security options deductions 53 16940 884028 800 30154 860 50644 Other payments deductions 54 258960 1269710 30710 94388 21410 76719 Limited partnership losses of other years 55 720 13671 30 52 70 107 Non-capital losses of other years 56 9320 130285 680 5912 580 3672 Net capital losses of other years 57 216420 620281 15250 28078 14300 26430 Capital gains deduction 58 14490 1102485 3580 242543 6350 417120 Northern residents deductions 59 4620 14570 14180 44369 5810 15908 Additional deductions 60 46390 122525 3380 6501 1320 3269 Farming/fishing losses of prior years 61 2910 29107 970 7763 1600 16459 Total deductions from net income 62 552980 4241073 66830 465203 50160 611651 Taxable income assessed 63 6396980 349088440 613970 28395165 515390 27890831 Basic personal amount 64 6398310 67181993 614050 6446014 515490 5414821 Age amount 65 1057380 5621904 102030 568183 72610 381219 Spouse or common-law partner amount 66 562240 4086021 43170 290405 36010 250786 Amount for eligible dependant 67 220780 2194483 17720 174046 13640 134203 Amount for children 17 and under 68 1146820 4216356 100760 381431 83940 323838 Amount for infirm dependants age 18 or older 69 6010 20149 580 2066 300 1128 CPP or QPP contributions through employment 70 4373260 7447170 430070 688402 363920 622663 CPP or QPP contributions on self-employment and other earnings 71 554300 424127 46720 38817 52920 46245 Employment Insurance premiums 72 4274950 2687242 431430 256466 360950 226872 Employment Insurance premiums on self-employment and other eligible earnings 73 1740 628 140 48 130 44 PPIP premiums paid 74 PPIP premiums payable on employment income 75 PPIP premiums payable on self-employment income 76 Volunteer firefighters' amount 77 7800 23397 1210 3627 1330 3975 Canada employment amount 78 4916810 5053387 480770 501299 405700 425132 Public transit amount 79 465510 544944 32010 18160 10840 3968 Children's fitness amount 80 574480 341055 48900 25454 45770 25138 Children's arts amount 81 180720 98658 15770 7777 14330 6941 Home buyers' amount 82 57610 264297 6990 32889 6120 28260 Adoption expenses 83 750 4897 100 615 70 442 Pension income amount 84 1422520 2793259 136680 266666 96630 188289 Caregiver amount 85 80310 366803 4420 18684 2270 8693 Disability amount 86 130270 955142 15040 110262 6050 44415 Disability amount transferred from a dependant 87 70460 661250 6360 59791 3460 32016 Interest paid on student loans 88 201270 110860 13780 6271 18600 10968 Tuition, education, and textbook amounts 89 460250 2953618 43130 195130 34910 150959 Tuition, education, and textbook amounts transferred from a child 90 290770 1554351 18140 86498 14460 71926 Amounts transferred from spouse or common-law partner 91 218590 921688 19830 83560 12380 52104 Medical expenses 92 899560 2724364 120830 259645 85370 214210 Total tax credits on personal amounts 93 6398360 16987807 614060 1578331 515490 1300388 Allowable charitable donations and government gifts 94 2213260 3824888 222960 374299 180280 293057 Eligible cultural and ecological gifts 95 2210 21530 180 2475 150 699 Total tax credit on donations and gifts 96 2203570 1067388 221490 104458 179180 81319 Total federal non-refundable tax credits 97 6398360 18055195 614060 1682789 515490 1381707 Federal dividend tax credit 98 1341030 2718637 108620 173400 110780 254792 Overseas employment tax credit 99 1350 9961 100 962 130 1501 Minimum tax carryover 100 11120 40497 1660 4885 2440 6645 Basic federal tax 101 5813880 44546963 549440 3161172 498130 3453558 Federal Foreign Tax Credit 102 466270 346288 26390 8291 26480 9789 Federal Political contribution tax credit 103 78120 14365 8570 1499 8040 1460 Investment Tax Credit 104 18590 49602 1330 3320 2110 3051 Labour-sponsored funds tax credit 105 5020 3224 280 156 18550 11787 Alternative minimum tax payable 106 10120 58979 1290 7988 2430 13802 Net federal tax 107 5802440 44142472 549000 3148011 497780 3429096 CPP contributions on self-employment 108 554300 848255 46720 77634 52920 92490 Employment Insurance premiums payable on self-employment 109 1740 628 140 48 130 44 Social Benefits repayment 110 187480 521634 11790 33126 13990 37136 Net Provincial Tax 111 6032330 24743440 602990 2438986 449490 1955913 Yukon first nations tax 112 Total tax payable 113 6398380 70256429 614060 5697804 515490 5514679 Preliminary Table 5A: Taxable returns by province and territory Item Item code Alberta # Alberta $ British Columbia # British Columbia $ Yukon # Yukon $ Number of taxable returns 1 1881670 2127370 18220 Number of non-taxable returns 2 Total number of returns 3 1881670 2127370 18220 Employment income 4 1550080 101585590 1548450 79894007 15860 889707 Commissions (from employment) 5 52000 2040002 54540 1845044 200 6852 Other employment income 6 171790 1609161 293400 1297140 1020 7039 Old Age Security pension (OASP) 7 221600 1297032 366440 2147042 1690 9497 CPP or QPP benefits 8 299140 2237129 490470 3712174 2520 18914 Other pensions or superannuation 9 222250 5018468 389250 8830358 1900 44905 Elected split-pension amount 10 67620 764751 119330 1349780 560 5769 Universal Child Care Benefit (UCCB) 11 99580 148015 96230 137463 930 1352 Employment Insurance and other benefits 12 166660 1130662 223040 1423243 2790 22587 Taxable amount of dividends from taxable Canadian corporations 13 446760 11126478 463390 8841388 3230 41920 Interest and other investment income 14 539060 1664392 717580 1992635 3840 6830 Net partnership income (Limited or non-active partners only) 15 17820 2353 13440 10718 70 58 Registered disability savings plan income (RDSP) 16 Net rental income 17 128080 380717 183680 660451 1500 5279 Taxable capital gains 18 197240 2808432 244790 3029803 1430 12954 Support payments received 19 5500 85145 7150 118095 20 248 Registered retirement savings plan income (RRSP) 20 191700 1428611 241360 1673069 1730 11153 Other income 21 324180 1765386 372410 1876608 2720 21459 Net business income 22 154040 2499661 250350 3947141 2420 47090 Net professional income 23 19190 1142676 37890 1534052 300 9689 Net commission income 24 15550 310502 25460 611728 60 527 Net farming income 25 62330 556512 19510 29040 120-964 Net fishing income 26 160 774 3710 72071 Workers' compensation benefits 27 28110 148269 63620 416981 430 2587 Social assistance payments 28 33080 68983 9530 33199 420 1565 Net federal supplements 29 12990 27206 22140 45317 80 234 Total income assessed 30 1881660 139846970 2127370 125528563 18220 1167218 Registered pension plan contributions (RPP) 31 393180 1927284 474030 1837908 6270 25375 RRSP deduction 32 704010 4428196 705760 4019667 6170 37424 Deduction for elected split-pension amount 33 74790 808820 131770 1433236 610 6109 Annual union, professional, or like dues 34 449400 348336 567350 490356 6410 4950 Universal Child Care Benefit repayment 35 720 541 520 407 10 12 Child care expenses 36 87910 380801 87800 375288 1040 3769 Disability supports deductions 37 90 343 150 863 Business investment loss 38 1350 17849 990 14242 Moving expenses 39 18560 75751 14880 77938 360 1207 Support payments made 40 5770 86935 7510 110137 40 417 Carrying charges and interest expenses 41 271700 581833 440170 684375 3180 2233 Deductions for CPP/QPP contributions on self-employment and other earnings 42 131150 107042 211540 167292 1520 1457 Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income 43 Exploration and development expenses 44 14170 307138 11060 219918 90 1158 Other employment expenses 45 99590 526979 104960 544181 500 1964 Clergy residence deduction 46 2800 41020 3200 46251 20 314 Other deductions 47 53080 152689 76960 202750 580 5233 Total deductions before adjustments 48 1322780 9791558 1558520 10224808 13240 91648 Social benefits repayment 49 60890 163144 67460 185409 660 1424 Net income after adjustments 50 1881420 129897156 2126990 115127012 18220 1074148 Canadian Forces personnel and police deduction 51 1530 42155 560 10754 Employee home relocation loan deduction 52 510 89 220 39 Security options deductions 53 15010 707463 6680 447002 20 666 Other payments deductions 54 64020 243795 94050 494702 910 4384 Limited partnership losses of other years 55 160 1391 380 5861 Non-capital losses of other years 56 2100 18354 4160 47852 40 305 Net capital losses of other years 57 56900 192557 78580 233437 380 600 Capital gains deduction 58 10270 676579 4690 366692 20 2715 Northern residents deductions 59 89110 245343 29550 90204 15030 79826 Additional deductions 60 8200 20966 17660 43377 70 102 Farming/fishing losses of prior years 61 2550 23685 1130 11152 Total deductions from net income 62 236300 2172377 227370 1751071 15320 88712 Taxable income assessed 63 1881320 127727028 2126890 113377768 18220 985436 Basic personal amount 64 1881640 19735827 2127320 22334815 18220 191335 Age amount 65 191850 976835 328710 1717499 1440 6701 Spouse or common-law partner amount 66 169920 1268048 180680 1273351 850 6134 Amount for eligible dependant 67 52910 526838 59320 588666 740 7309 Amount for children 17 and under 68 340080 1287282 341520 1225522 2920 10215 Amount for infirm dependants age 18 or older 69 670 2669 1210 4619 CPP or QPP contributions through employment 70 1451440 2587420 1436190 2391988 14740 26106 CPP or QPP contributions on self-employment and other earnings 71 131150 107042 211540 167292 1520 1457 Employment Insurance premiums 72 1386780 908049 1388350 854284 14760 9533 Employment Insurance premiums on self-employment and other eligible earnings 73 490 153 840 316 PPIP premiums paid 74 PPIP premiums payable on employment income 75 PPIP premiums payable on self-employment income 76 Volunteer firefighters' amount 77 2990 8967 3710 11142 70 210 Canada employment amount 78 1575490 1658941 1671720 1722950 16060 16962 Public transit amount 79 138420 86357 166740 132161 340 116 Children's fitness amount 80 163150 93381 172780 96197 1430 742 Children's arts amount 81 54980 29372 67280 35465 540 263 Home buyers' amount 82 21840 100046 16260 74407 250 1160 Adoption expenses 83 310 1790 320 2245 Pension income amount 84 261260 510187 451340 887444 2280 4436 Caregiver amount 85 12290 49511 29740 147401 50 199 Disability amount 86 17220 126318 32420 237862 140 1020 Disability amount transferred from a dependant 87 14060 138185 17920 166932 100 954 Interest paid on student loans 88 68220 35705 70800 41136 620 358 Tuition, education, and textbook amounts 89 130380 635316 149120 744203 1410 6733 Tuition, education, and textbook amounts transferred from a child 90 56110 278424 70890 346419 350 1727 Amounts transferred from spouse or common-law partner 91 41440 169779 56590 227255 320 1215 Medical expenses 92 250670 617916 326230 906385 1340 3228 Total tax credits on personal amounts 93 1881660 4791053 2127350 5450694 18220 44726 Allowable charitable donations and government gifts 94 599860 1347769 672250 1220174 4900 5639 Eligible cultural and ecological gifts 95 700 4604 690 8412 Total tax credit on donations and gifts 96 597910 379050 670230 341622 4880 1532 Total federal non-refundable tax credits 97 1881660 5170103 2127350 5792316 18220 46257 Federal dividend tax credit 98 446770 1566140 460960 1260658 3230 5912 Overseas employment tax credit 99 1270 14720 620 6282 Minimum tax carryover 100 6750 20350 5860 18069 40 179 Basic federal tax 101 1823920 18503638 2018430 13913659 17800 125777 Federal Foreign Tax Credit 102 118890 94534 159110 113841 670 319 Federal Political contribution tax credit 103 22030 4078 27550 5036 470 91 Investment Tax Credit 104 4420 10566 5100 15428 30 86 Labour-sponsored funds tax credit 105 100 56 2050 1298 Alternative minimum tax payable 106 6770 36895 5620 33750 30 180 Net federal tax 107 1823220 18395973 2016920 13780749 17790 125282 CPP contributions on self-employment 108 131150 214084 211540 334584 1520 2913 Employment Insurance premiums payable on self-employment 109 490 153 840 316 Social Benefits repayment 110 60890 163144 67460 185409 660 1424 Net Provincial Tax 111 1626590 7740119 1839300 5772331 17790 56740 Yukon first nations tax 112 910 5481 Total tax payable 113 1881670 26513473 2127370 20073390 18220 191844 Preliminary Table 5A: Taxable returns by province and territory Item Item code Northwest Territories # Northwest Territories $ Nunavut # Nunavut $ Outside Canada # Outside Canada $ Number of taxable returns 1 19580 10230 37810 Number of non-taxable returns 2 Total number of returns 3 19580 10230 37810 Employment income 4 18320 1301398 9970 689447 24590 1427113 Commissions (from employment) 5 270 7012 20 167 150 1864 Other employment income 6 910 7023 300 1813 1810 67647 Old Age Security pension (OASP) 7 970 5251 350 1870 4600 19753 CPP or QPP benefits 8 1560 11617 630 4281 5610 32539 Other pensions or superannuation 9 1230 32872 420 9013 2960 46884 Elected split-pension amount 10 390 4809 140 1319 20 288 Universal Child Care Benefit (UCCB) 11 1380 1983 970 1458 80 108 Employment Insurance and other benefits 12 2810 24190 1630 14135 1190 7803 Taxable amount of dividends from taxable Canadian corporations 13 1890 29921 550 5916 390 2361 Interest and other investment income 14 3410 4506 900 1018 740 1527 Net partnership income (Limited or non-active partners only) 15 30 62 770 29855 Registered disability savings plan income (RDSP) 16 Net rental income 17 1000 2497 360 484 340 365 Taxable capital gains 18 920 9812 260 2153 3550 141346 Support payments received 19 40 298 10 137 Registered retirement savings plan income (RRSP) 20 2080 13877 710 4673 910 10917 Other income 21 2780 29507 1140 6496 1540 22517 Net business income 22 1250 23669 440 6188 1100 46151 Net professional income 23 200 10625 100 6760 1430 46367 Net commission income 24 40 570 20 20 60 1217 Net farming income 25 30 6 10-69 140 2372 Net fishing income 26 10 53 40 1542 Workers' compensation benefits 27 380 2932 160 982 10 13 Social assistance payments 28 420 988 870 3446 Net federal supplements 29 50 144 40 91 Total income assessed 30 19580 1525624 10230 763215 37810 1909282 Registered pension plan contributions (RPP) 31 8400 39166 4570 20891 3920 21395 RRSP deduction 32 7150 43108 2250 16118 1490 9900 Deduction for elected split-pension amount 33 440 5151 170 1586 20 247 Annual union, professional, or like dues 34 7890 7939 5270 4904 2070 1641 Universal Child Care Benefit repayment 35 20 12 20 12 10 4 Child care expenses 36 1150 6049 470 1995 130 456 Disability supports deductions 37 Business investment loss 38 Moving expenses 39 310 949 110 435 20 31 Support payments made 40 60 733 20 373 50 1003 Carrying charges and interest expenses 41 840 3533 220 499 770 693 Deductions for CPP/QPP contributions on self-employment and other earnings 42 790 770 270 213 60 47 Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income 43 Exploration and development expenses 44 40 318 80 254 Other employment expenses 45 440 2031 90 184 470 1525 Clergy residence deduction 46 30 319 20 214 Other deductions 47 640 961 390 494 810 51009 Total deductions before adjustments 48 14410 111081 7350 48160 7330 88431 Social benefits repayment 49 600 1369 300 691 50 75 Net income after adjustments 50 19580 1413203 10230 714365 37810 1820775 Canadian Forces personnel and police deduction 51 30 782 Employee home relocation loan deduction 52 Security options deductions 53 380 30159 Other payments deductions 54 820 4061 1030 4517 20 43 Limited partnership losses of other years 55 Non-capital losses of other years 56 20 117 110 1839 Net capital losses of other years 57 260 661 50 198 140 753 Capital gains deduction 58 20 4103 Northern residents deductions 59 15910 93029 8580 52077 90 209 Additional deductions 60 10 13 1740 30130 Farming/fishing losses of prior years 61 Total deductions from net income 62 16110 102198 8720 58025 2490 63922 Taxable income assessed 63 19580 1311006 10230 656339 37810 1756872 Basic personal amount 64 19580 205655 10230 107563 19870 209078 Age amount 65 730 3288 230 1114 5360 33017 Spouse or common-law partner amount 66 1250 9211 1090 7674 7530 75186 Amount for eligible dependant 67 820 8208 570 5738 600 6073 Amount for children 17 and under 68 3980 15150 3080 13996 2040 7051 Amount for infirm dependants age 18 or older 69 10 60 CPP or QPP contributions through employment 70 17480 32881 9510 17213 17240 19930 CPP or QPP contributions on self-employment and other earnings 71 790 770 270 213 60 47 Employment Insurance premiums 72 17500 11878 9700 6394 17690 8071 Employment Insurance premiums on self-employment and other eligible earnings 73 PPIP premiums paid 74 40 9 PPIP premiums payable on employment income 75 10 3 PPIP premiums payable on self-employment income 76 Volunteer firefighters' amount 77 130 393 30 75 Canada employment amount 78 18420 19549 9980 10587 13170 13871 Public transit amount 79 260 76 50 27 470 313 Children's fitness amount 80 1470 758 270 92 270 166 Children's arts amount 81 310 145 40 12 110 58 Home buyers' amount 82 190 834 50 223 Adoption expenses 83 Pension income amount 84 1520 2956 530 1045 3100 6014 Caregiver amount 85 60 262 10 57 20 65 Disability amount 86 110 815 30 198 80 554 Disability amount transferred from a dependant 87 110 1031 30 255 20 225 Interest paid on student loans 88 1040 686 340 257 170 134 Tuition, education, and textbook amounts 89 1710 8517 780 3684 350 2887 Tuition, education, and textbook amounts transferred from a child 90 340 1580 90 462 100 551 Amounts transferred from spouse or common-law partner 91 320 1311 220 881 310 1597 Medical expenses 92 740 1999 240 764 680 2635 Total tax credits on personal amounts 93 19580 49199 10230 26784 26000 58148 Allowable charitable donations and government gifts 94 4410 5848 1650 2569 2580 3530 Eligible cultural and ecological gifts 95 Total tax credit on donations and gifts 96 4380 1608 1650 730 2340 982 Total federal non-refundable tax credits 97 19580 50807 10230 27514 26810 59130 Federal dividend tax credit 98 1910 4301 560 839 410 362 Overseas employment tax credit 99 Minimum tax carryover 100 20 85 20 84 Basic federal tax 101 19310 193929 10020 94928 33140 324473 Federal Foreign Tax Credit 102 540 162 150 38 360 796 Federal Political contribution tax credit 103 270 66 80 21 20 4 Investment Tax Credit 104 20 31 Labour-sponsored funds tax credit 105 Alternative minimum tax payable 106 20 165 Net federal tax 107 19310 193672 10020 94854 33130 349649 CPP contributions on self-employment 108 790 1540 270 425 60 93 Employment Insurance premiums payable on self-employment 109 Social Benefits repayment 110 600 1369 300 691 50 75 Net Provincial Tax 111 18860 82352 9980 30574 20630 109286 Yukon first nations tax 112 Total tax payable 113 19580 278936 10230 126545 37810 459104 Date modified: 2013-11-04 ...

Preliminary Table 5a: Taxable returns by province and territory Please refer to the explanatory notes for information about this table Preliminary Table 5A: Taxable returns by province and territory All money figures in thousands of dollars Item Item code Grand total # Grand total $ Newfoundland & Labrador # Newfoundland & Labrador $ Prince Edward Island # Prince Edward Island $ Number of taxable returns 1 16674620 271040 79630 Number of non-taxable returns 2 Total number of returns 3 16674620 271040 79630 Employment income 4 12647060 662437990 211640 9594969 60190 2215662 Commissions (from employment) 5 400630 12807895 3240 77729 930 23002 Other employment income 6 1884320 8550025 29500 94501 4330 22736 Old Age Security pension (OASP) 7 2714970 16053967 37480 222202 14650 87439 CPP or QPP benefits 8 3720670 27788012 65070 431826 22540 149757 Other pensions or superannuation 9 2980050 69488315 45800 980206 14170 284201 Elected split-pension amount 10 898080 10308097 16580 179033 4710 48531 Universal Child Care Benefit (UCCB) 11 860770 1257716 12870 17755 4340 6270 Employment Insurance and other benefits 12 2095010 14376502 85090 814597 22290 198996 Taxable amount of dividends from taxable Canadian corporations 13 3301790 52221680 27170 271771 12210 127701 Interest and other investment income 14 4831500 12720356 46440 60299 17650 26642 Net partnership income (Limited or non-active partners only) 15 91350 122541 210 127 100 18 Registered disability savings plan income (RDSP) 16 70 192 Net rental income 17 1118410 4009337 10740 19394 3090 6136 Taxable capital gains 18 1650460 16814626 12160 101859 5360 37256 Support payments received 19 57640 906863 610 8350 170 1674 Registered retirement savings plan income (RRSP) 20 1832810 11066615 23750 128981 7510 44139 Other income 21 2816360 14794813 33040 165973 9720 41603 Net business income 22 1456150 22313007 10520 143072 5330 66507 Net professional income 23 274970 18054302 2470 185508 790 27918 Net commission income 24 150540 3637547 1390 41967 360 7645 Net farming income 25 254460 2266259 300 1731 1440 10565 Net fishing income 26 24620 457223 9230 184875 2500 33906 Workers' compensation benefits 27 389980 2375176 6640 45671 1430 8847 Social assistance payments 28 124420 365809 1230 4526 630 1828 Net federal supplements 29 221030 435155 8030 16353 3360 8163 Total income assessed 30 16674610 985630019 271040 13793273 79630 3487139 Registered pension plan contributions (RPP) 31 4374020 16184931 76180 266572 19850 62794 RRSP deduction 32 5731500 30958983 62660 332299 18740 88931 Deduction for elected split-pension amount 33 1024710 11095215 18240 186373 5060 49729 Annual union, professional, or like dues 34 4824010 3623373 98120 70404 22160 12618 Universal Child Care Benefit repayment 35 5350 4174 70 41 30 16 Child care expenses 36 997350 3755871 10870 46245 4740 16531 Disability supports deductions 37 980 5085 10 45 Business investment loss 38 7210 96288 50 459 20 205 Moving expenses 39 81730 389148 1920 9965 490 2446 Support payments made 40 63660 900004 700 8575 210 1856 Carrying charges and interest expenses 41 2101440 4082005 15480 23499 6450 8948 Deductions for CPP/QPP contributions on self-employment and other earnings 42 1295970 1071482 14080 12128 5210 4021 Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income 43 257980 25834 Exploration and development expenses 44 73990 1493692 250 3753 70 966 Other employment expenses 45 762090 3922449 11390 43398 2070 8685 Clergy residence deduction 46 22280 297183 610 5478 110 1259 Other deductions 47 594110 1676444 12880 14965 3840 5843 Total deductions before adjustments 48 12031990 79582160 178860 1024199 50920 264853 Social benefits repayment 49 481400 1265786 12890 26477 1760 4340 Net income after adjustments 50 16672680 904819656 271030 12742606 79630 3217989 Canadian Forces personnel and police deduction 51 8410 213873 30 666 Employee home relocation loan deduction 52 1420 255 Security options deductions 53 48370 2495020 260 12176 40 3010 Other payments deductions 54 715880 3171824 15650 66519 5270 18804 Limited partnership losses of other years 55 1730 22892 Non-capital losses of other years 56 21450 249202 160 1062 90 648 Net capital losses of other years 57 496370 1347109 2830 5665 1390 2025 Capital gains deduction 58 51320 3705287 420 39321 330 20342 Northern residents deductions 59 218600 786035 11990 63123 110 217 Additional deductions 60 102300 309508 1160 4100 690 1978 Farming/fishing losses of prior years 61 10610 98381 30 356 90 1018 Total deductions from net income 62 1611760 12399387 31680 192989 7760 48172 Taxable income assessed 63 16671990 892429250 271030 12549691 79630 3169829 Basic personal amount 64 16656490 174886550 271040 2846202 79630 836254 Age amount 65 2474390 13258336 35810 208860 14060 80697 Spouse or common-law partner amount 66 1323940 9440076 18040 119169 4400 26089 Amount for eligible dependant 67 516540 5073578 6830 65958 3160 30776 Amount for children 17 and under 68 2842190 10360065 40700 137148 13070 47632 Amount for infirm dependants age 18 or older 69 10910 38112 380 1310 90 344 CPP or QPP contributions through employment 70 11904260 19835551 191310 287550 52880 74319 CPP or QPP contributions on self-employment and other earnings 71 1295970 1071482 14080 12128 5210 4021 Employment Insurance premiums 72 11585970 6808087 205560 114093 57540 30095 Employment Insurance premiums on self-employment and other eligible earnings 73 4350 1475 70 24 20 6 PPIP premiums paid 74 2878540 614414 PPIP premiums payable on employment income 75 86590 19446 PPIP premiums payable on self-employment income 76 258480 33194 Volunteer firefighters' amount 77 34440 103299 3750 11244 690 2061 Canada employment amount 78 13154710 13612989 219500 225137 61450 64388 Public transit amount 79 1177240 1071459 1290 533 350 128 Children's fitness amount 80 1408550 767647 19060 10426 6780 3715 Children's arts amount 81 429590 216262 6460 3287 1640 686 Home buyers' amount 82 164970 745919 2240 10536 650 2913 Adoption expenses 83 2230 14720 30 144 30 123 Pension income amount 84 3478680 6829950 57340 112640 17010 33035 Caregiver amount 85 167200 736142 4180 16056 590 2089 Disability amount 86 250800 1839051 5390 39486 1640 11996 Disability amount transferred from a dependant 87 148580 1403271 3800 34574 1030 9496 Interest paid on student loans 88 570980 294793 14930 8031 4390 2602 Tuition, education, and textbook amounts 89 1156420 5903432 20830 104423 5460 29293 Tuition, education, and textbook amounts transferred from a child 90 674880 3392313 10250 47771 3120 16769 Amounts transferred from spouse or common-law partner 91 483510 1989457 9200 43009 3030 14668 Medical expenses 92 3328510 7911818 77490 160390 23180 46603 Total tax credits on personal amounts 93 16662760 43240933 271040 693019 79630 205620 Allowable charitable donations and government gifts 94 5491730 8241183 80190 81155 25820 29191 Eligible cultural and ecological gifts 95 5880 46953 70 282 20 57 Total tax credit on donations and gifts 96 5453500 2289691 79020 21902 25530 7928 Total federal non-refundable tax credits 97 16663570 45530624 271040 714921 79630 213549 Federal dividend tax credit 98 3280170 7464559 26640 38983 11570 17842 Overseas employment tax credit 99 6310 59160 610 5916 60 521 Minimum tax carryover 100 35090 111771 300 764 180 498 Basic federal tax 101 15718400 112276155 247230 1466793 68570 305477 Federal Foreign Tax Credit 102 1027250 677742 5410 9285 2590 1250 Federal Political contribution tax credit 103 176160 31885 1340 308 1370 255 Investment Tax Credit 104 45380 110393 910 890 1050 1086 Labour-sponsored funds tax credit 105 312630 137805 40 22 Alternative minimum tax payable 106 34500 199982 390 1810 120 494 Net federal tax 107 15702950 111360300 247070 1456311 68400 302897 CPP contributions on self-employment 108 1062870 1671707 14080 24256 5210 8042 Employment Insurance premiums payable on self-employment 109 4350 1475 70 24 20 6 Social Benefits repayment 110 481400 1265786 12890 26477 1760 4340 Net Provincial Tax 111 11808710 47167448 263390 929552 78850 258140 Yukon first nations tax 112 910 5481 Total tax payable 113 16674620 161472197 271040 2436619 79630 573426 Preliminary Table 5A: Taxable returns by province and territory Item Item code Nova Scotia # Nova Scotia $ New Brunswick # New Brunswick $ Quebec # Quebec $ Number of taxable returns 1 488040 384640 3828460 Number of non-taxable returns 2 Total number of returns 3 488040 384640 3828460 Employment income 4 350540 15135295 299280 12578864 3018640 138591306 Commissions (from employment) 5 9470 225185 7220 154719 99670 2398359 Other employment income 6 41670 184520 36720 106508 434050 1152043 Old Age Security pension (OASP) 7 97180 581475 58670 348786 556350 3317414 CPP or QPP benefits 8 141510 1012358 93580 640731 843180 6059853 Other pensions or superannuation 9 107360 2353143 69170 1561732 692380 16760785 Elected split-pension amount 10 36320 424212 24410 274778 203850 2341426 Universal Child Care Benefit (UCCB) 11 21390 29977 18650 26604 213230 315943 Employment Insurance and other benefits 12 85060 658372 88170 709665 665900 4415682 Taxable amount of dividends from taxable Canadian corporations 13 82740 1370992 51040 640524 624600 7827604 Interest and other investment income 14 106610 170355 72410 113986 972700 2437946 Net partnership income (Limited or non-active partners only) 15 1090 1418 640 1326 11590 31268 Registered disability savings plan income (RDSP) 16 Net rental income 17 15200 48504 10490 14103 294640 1405101 Taxable capital gains 18 36770 257884 22580 175641 325000 3031480 Support payments received 19 2010 26061 1210 14415 9700 143373 Registered retirement savings plan income (RRSP) 20 48010 281561 35240 207640 423590 2014779 Other income 21 68780 356302 53510 289038 604680 2956919 Net business income 22 30030 372952 23350 301423 231080 3945186 Net professional income 23 5500 237368 3620 156407 73410 5778274 Net commission income 24 2870 61923 1830 41398 23940 659851 Net farming income 25 3010 12905 1960 8325 27370 214815 Net fishing income 26 4870 105737 1990 33134 1000 20188 Workers' compensation benefits 27 13780 90525 5540 34547 109090 577534 Social assistance payments 28 2250 6162 1990 3682 17720 38656 Net federal supplements 29 17520 38323 6050 11237 51690 94592 Total income assessed 30 488040 24043510 384640 18449213 3828460 206530444 Registered pension plan contributions (RPP) 31 137070 469552 108020 341552 1310270 3762532 RRSP deduction 32 121470 574726 96440 466988 1466820 6994067 Deduction for elected split-pension amount 33 39800 439134 26090 283669 235140 2571024 Annual union, professional, or like dues 34 128440 85456 104350 73353 1439020 1011817 Universal Child Care Benefit repayment 35 120 86 100 70 1430 1111 Child care expenses 36 25010 97101 22490 91456 329360 802639 Disability supports deductions 37 20 106 20 52 160 620 Business investment loss 38 120 2024 150 1673 1500 15802 Moving expenses 39 2650 13905 1710 8515 8590 42048 Support payments made 40 2230 22996 1490 14495 12320 146918 Carrying charges and interest expenses 41 47150 74134 32130 42005 203770 491227 Deductions for CPP/QPP contributions on self-employment and other earnings 42 25480 19960 18850 13735 233100 235629 Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income 43 257980 25834 Exploration and development expenses 44 950 11897 380 4864 11400 203596 Other employment expenses 45 21170 84030 17390 70448 108820 516510 Clergy residence deduction 46 780 8570 730 8113 1420 12961 Other deductions 47 20950 38193 16890 26442 140290 385574 Total deductions before adjustments 48 325080 1941869 257350 1447430 2819040 17219907 Social benefits repayment 49 13840 35387 9400 22011 100300 233561 Net income after adjustments 50 488010 22066599 384620 16979867 3828420 189078032 Canadian Forces personnel and police deduction 51 620 15176 260 6639 2750 76350 Employee home relocation loan deduction 52 20 3 30 3 150 24 Security options deductions 53 580 15288 360 40263 6430 274018 Other payments deductions 54 32810 134970 13370 49390 176870 709823 Limited partnership losses of other years 55 360 1738 Non-capital losses of other years 56 500 4058 320 2227 3390 32872 Net capital losses of other years 57 10350 21624 6220 10657 93310 204144 Capital gains deduction 58 890 63033 790 54757 9480 714511 Northern residents deductions 59 540 1362 450 885 22620 84913 Additional deductions 60 2670 5861 2840 4690 16170 65965 Farming/fishing losses of prior years 61 140 1426 110 948 1080 6368 Total deductions from net income 62 48010 262809 24050 170459 323990 2170726 Taxable income assessed 63 488000 21803861 384610 16809431 3828350 186907554 Basic personal amount 64 488040 5124436 384630 4039955 3828430 40212602 Age amount 65 92050 523771 55790 315030 516330 2820219 Spouse or common-law partner amount 66 34710 227377 26800 178411 237250 1622214 Amount for eligible dependant 67 16810 165715 11050 106408 111590 1059156 Amount for children 17 and under 68 71720 251941 58440 205108 633130 2237395 Amount for infirm dependants age 18 or older 69 570 2172 450 1455 620 2066 CPP or QPP contributions through employment 70 318560 491836 274620 414664 2953060 4733410 CPP or QPP contributions on self-employment and other earnings 71 25480 19960 18850 13735 233100 235629 Employment Insurance premiums 72 331480 189926 282380 158721 2806910 1346462 Employment Insurance premiums on self-employment and other eligible earnings 73 110 39 90 29 710 182 PPIP premiums paid 74 2878500 614405 PPIP premiums payable on employment income 75 86570 19443 PPIP premiums payable on self-employment income 76 258480 33194 Volunteer firefighters' amount 77 4710 14130 2180 6540 5840 17529 Canada employment amount 78 363090 376706 306180 320190 3096370 3203890 Public transit amount 79 12180 6925 3220 1507 345560 276244 Children's fitness amount 80 34680 19149 28130 14159 311390 137216 Children's arts amount 81 10630 4937 6700 2855 70090 25803 Home buyers' amount 82 4160 19153 3710 17556 44900 193614 Adoption expenses 83 80 334 70 347 470 3709 Pension income amount 84 130550 256254 84460 166525 813480 1601200 Caregiver amount 85 3570 13056 3850 14523 25840 98740 Disability amount 86 12280 89899 6160 45204 23980 175881 Disability amount transferred from a dependant 87 5950 56144 4140 37739 21160 204679 Interest paid on student loans 88 22380 13869 24320 15715 130120 48202 Tuition, education, and textbook amounts 89 26090 144107 19870 97545 262160 827017 Tuition, education, and textbook amounts transferred from a child 90 17040 88582 13450 70418 179800 826835 Amounts transferred from spouse or common-law partner 91 18530 85921 11070 47844 91690 338624 Medical expenses 92 128970 251468 108420 230446 1304790 2491766 Total tax credits on personal amounts 93 488040 1265671 384640 978394 3828450 9811099 Allowable charitable donations and government gifts 94 149020 172505 114690 138405 1219860 742156 Eligible cultural and ecological gifts 95 170 328 120 183 1560 8271 Total tax credit on donations and gifts 96 147700 47031 113010 37865 1202610 196275 Total federal non-refundable tax credits 97 488040 1312702 384640 1016259 3828450 10007374 Federal dividend tax credit 98 80080 194472 50280 91631 637330 1136592 Overseas employment tax credit 99 450 4582 140 1272 1590 13323 Minimum tax carryover 100 980 2104 490 1333 5250 16274 Basic federal tax 101 431620 2314657 359570 1793301 3827350 22077831 Federal Foreign Tax Credit 102 19590 11795 11290 5265 189500 76090 Federal Political contribution tax credit 103 5470 1015 3360 641 19480 3046 Investment Tax Credit 104 1710 2348 1200 1727 8900 22228 Labour-sponsored funds tax credit 105 90 50 1210 212 285280 120997 Alternative minimum tax payable 106 890 2991 440 2204 6370 40689 Net federal tax 107 431160 2299610 359290 1785497 3827440 21856227 CPP contributions on self-employment 108 25480 39920 18850 27470 Employment Insurance premiums payable on self-employment 109 110 39 90 29 710 182 Social Benefits repayment 110 13840 35387 9400 22011 100300 233561 Net Provincial Tax 111 476830 1852546 368890 1136186 2800 61283 Yukon first nations tax 112 Total tax payable 113 488040 4227502 384640 2971192 3828460 22151253 Preliminary Table 5A: Taxable returns by province and territory Item Item code Ontario # Ontario $ Manitoba # Manitoba $ Saskatchewan # Saskatchewan $ Number of taxable returns 1 6398380 614060 515490 Number of non-taxable returns 2 Total number of returns 3 6398380 614060 515490 Employment income 4 4669290 256347430 469820 21324970 400400 20862233 Commissions (from employment) 5 150030 5327483 12940 351668 9960 348810 Other employment income 6 762610 3578381 55270 212330 50940 209183 Old Age Security pension (OASP) 7 1166750 6888374 108610 650542 79630 477289 CPP or QPP benefits 8 1498200 11628595 147060 1062929 109590 785309 Other pensions or superannuation 9 1231720 29500366 117720 2316753 83710 1748630 Elected split-pension amount 10 363650 4308892 36200 361594 24290 242915 Universal Child Care Benefit (UCCB) 11 333850 486231 30790 44765 26490 39792 Employment Insurance and other benefits 12 644590 4294657 59410 357695 46380 304216 Taxable amount of dividends from taxable Canadian corporations 13 1365500 18885762 111360 1211180 110960 1838163 Interest and other investment income 14 2012740 5495981 182650 381396 154790 362844 Net partnership income (Limited or non-active partners only) 15 37860 30238 2830 2003 4890 13164 Registered disability savings plan income (RDSP) 16 40 43 Net rental income 17 408330 1168821 28880 125300 32080 172185 Taxable capital gains 18 681880 5984416 60860 507284 57650 714305 Support payments received 19 27830 471968 1920 22192 1470 14829 Registered retirement savings plan income (RRSP) 20 755990 4650799 57570 321948 42660 274468 Other income 21 1112330 6323441 121700 468488 107850 471076 Net business income 22 642410 9267718 53170 812805 50670 833444 Net professional income 23 117130 8235057 7560 376893 5400 306707 Net commission income 24 69320 1669415 4640 116636 5010 114147 Net farming income 25 66140 480804 22850 254482 49250 695736 Net fishing income 26 220 1424 730 3182 160 261 Workers' compensation benefits 27 132860 933559 15810 59682 12140 53048 Social assistance payments 28 49710 184160 2230 6034 4320 12570 Net federal supplements 29 80530 153283 13050 28887 5510 11308 Total income assessed 30 6398370 386297298 614060 31381638 515490 30906631 Registered pension plan contributions (RPP) 31 1467920 6225517 199600 587014 164740 597379 RRSP deduction 32 2160510 12129147 195430 887010 182610 931402 Deduction for elected split-pension amount 33 426840 4677493 39050 375540 26690 257104 Annual union, professional, or like dues 34 1650340 1266490 190620 126270 152580 118838 Universal Child Care Benefit repayment 35 1930 1604 170 122 210 136 Child care expenses 36 366300 1742937 35360 101249 24740 89358 Disability supports deductions 37 460 2818 30 69 30 164 Business investment loss 38 2670 40126 170 2002 180 1813 Moving expenses 39 23980 123620 2810 12301 5350 20038 Support payments made 40 30000 470838 1850 20778 1410 13951 Carrying charges and interest expenses 41 909380 1985008 92560 98082 77660 85938 Deductions for CPP/QPP contributions on self-employment and other earnings 42 554300 424127 46720 38817 52920 46245 Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income 43 Exploration and development expenses 44 29290 650484 2260 42591 3950 46378 Other employment expenses 45 342790 1884641 29130 129489 23270 108382 Clergy residence deduction 46 10040 143250 1390 16592 1120 12777 Other deductions 47 235650 702367 16500 51230 14660 38692 Total deductions before adjustments 48 4635110 32470467 453650 2489155 388340 2368595 Social benefits repayment 49 187480 521634 11790 33126 13990 37136 Net income after adjustments 50 6397250 353326691 614010 28859787 515460 28501426 Canadian Forces personnel and police deduction 51 2360 54335 210 5439 50 1311 Employee home relocation loan deduction 52 350 76 30 5 90 11 Security options deductions 53 16940 884028 800 30154 860 50644 Other payments deductions 54 258960 1269710 30710 94388 21410 76719 Limited partnership losses of other years 55 720 13671 30 52 70 107 Non-capital losses of other years 56 9320 130285 680 5912 580 3672 Net capital losses of other years 57 216420 620281 15250 28078 14300 26430 Capital gains deduction 58 14490 1102485 3580 242543 6350 417120 Northern residents deductions 59 4620 14570 14180 44369 5810 15908 Additional deductions 60 46390 122525 3380 6501 1320 3269 Farming/fishing losses of prior years 61 2910 29107 970 7763 1600 16459 Total deductions from net income 62 552980 4241073 66830 465203 50160 611651 Taxable income assessed 63 6396980 349088440 613970 28395165 515390 27890831 Basic personal amount 64 6398310 67181993 614050 6446014 515490 5414821 Age amount 65 1057380 5621904 102030 568183 72610 381219 Spouse or common-law partner amount 66 562240 4086021 43170 290405 36010 250786 Amount for eligible dependant 67 220780 2194483 17720 174046 13640 134203 Amount for children 17 and under 68 1146820 4216356 100760 381431 83940 323838 Amount for infirm dependants age 18 or older 69 6010 20149 580 2066 300 1128 CPP or QPP contributions through employment 70 4373260 7447170 430070 688402 363920 622663 CPP or QPP contributions on self-employment and other earnings 71 554300 424127 46720 38817 52920 46245 Employment Insurance premiums 72 4274950 2687242 431430 256466 360950 226872 Employment Insurance premiums on self-employment and other eligible earnings 73 1740 628 140 48 130 44 PPIP premiums paid 74 PPIP premiums payable on employment income 75 PPIP premiums payable on self-employment income 76 Volunteer firefighters' amount 77 7800 23397 1210 3627 1330 3975 Canada employment amount 78 4916810 5053387 480770 501299 405700 425132 Public transit amount 79 465510 544944 32010 18160 10840 3968 Children's fitness amount 80 574480 341055 48900 25454 45770 25138 Children's arts amount 81 180720 98658 15770 7777 14330 6941 Home buyers' amount 82 57610 264297 6990 32889 6120 28260 Adoption expenses 83 750 4897 100 615 70 442 Pension income amount 84 1422520 2793259 136680 266666 96630 188289 Caregiver amount 85 80310 366803 4420 18684 2270 8693 Disability amount 86 130270 955142 15040 110262 6050 44415 Disability amount transferred from a dependant 87 70460 661250 6360 59791 3460 32016 Interest paid on student loans 88 201270 110860 13780 6271 18600 10968 Tuition, education, and textbook amounts 89 460250 2953618 43130 195130 34910 150959 Tuition, education, and textbook amounts transferred from a child 90 290770 1554351 18140 86498 14460 71926 Amounts transferred from spouse or common-law partner 91 218590 921688 19830 83560 12380 52104 Medical expenses 92 899560 2724364 120830 259645 85370 214210 Total tax credits on personal amounts 93 6398360 16987807 614060 1578331 515490 1300388 Allowable charitable donations and government gifts 94 2213260 3824888 222960 374299 180280 293057 Eligible cultural and ecological gifts 95 2210 21530 180 2475 150 699 Total tax credit on donations and gifts 96 2203570 1067388 221490 104458 179180 81319 Total federal non-refundable tax credits 97 6398360 18055195 614060 1682789 515490 1381707 Federal dividend tax credit 98 1341030 2718637 108620 173400 110780 254792 Overseas employment tax credit 99 1350 9961 100 962 130 1501 Minimum tax carryover 100 11120 40497 1660 4885 2440 6645 Basic federal tax 101 5813880 44546963 549440 3161172 498130 3453558 Federal Foreign Tax Credit 102 466270 346288 26390 8291 26480 9789 Federal Political contribution tax credit 103 78120 14365 8570 1499 8040 1460 Investment Tax Credit 104 18590 49602 1330 3320 2110 3051 Labour-sponsored funds tax credit 105 5020 3224 280 156 18550 11787 Alternative minimum tax payable 106 10120 58979 1290 7988 2430 13802 Net federal tax 107 5802440 44142472 549000 3148011 497780 3429096 CPP contributions on self-employment 108 554300 848255 46720 77634 52920 92490 Employment Insurance premiums payable on self-employment 109 1740 628 140 48 130 44 Social Benefits repayment 110 187480 521634 11790 33126 13990 37136 Net Provincial Tax 111 6032330 24743440 602990 2438986 449490 1955913 Yukon first nations tax 112 Total tax payable 113 6398380 70256429 614060 5697804 515490 5514679 Preliminary Table 5A: Taxable returns by province and territory Item Item code Alberta # Alberta $ British Columbia # British Columbia $ Yukon # Yukon $ Number of taxable returns 1 1881670 2127370 18220 Number of non-taxable returns 2 Total number of returns 3 1881670 2127370 18220 Employment income 4 1550080 101585590 1548450 79894007 15860 889707 Commissions (from employment) 5 52000 2040002 54540 1845044 200 6852 Other employment income 6 171790 1609161 293400 1297140 1020 7039 Old Age Security pension (OASP) 7 221600 1297032 366440 2147042 1690 9497 CPP or QPP benefits 8 299140 2237129 490470 3712174 2520 18914 Other pensions or superannuation 9 222250 5018468 389250 8830358 1900 44905 Elected split-pension amount 10 67620 764751 119330 1349780 560 5769 Universal Child Care Benefit (UCCB) 11 99580 148015 96230 137463 930 1352 Employment Insurance and other benefits 12 166660 1130662 223040 1423243 2790 22587 Taxable amount of dividends from taxable Canadian corporations 13 446760 11126478 463390 8841388 3230 41920 Interest and other investment income 14 539060 1664392 717580 1992635 3840 6830 Net partnership income (Limited or non-active partners only) 15 17820 2353 13440 10718 70 58 Registered disability savings plan income (RDSP) 16 Net rental income 17 128080 380717 183680 660451 1500 5279 Taxable capital gains 18 197240 2808432 244790 3029803 1430 12954 Support payments received 19 5500 85145 7150 118095 20 248 Registered retirement savings plan income (RRSP) 20 191700 1428611 241360 1673069 1730 11153 Other income 21 324180 1765386 372410 1876608 2720 21459 Net business income 22 154040 2499661 250350 3947141 2420 47090 Net professional income 23 19190 1142676 37890 1534052 300 9689 Net commission income 24 15550 310502 25460 611728 60 527 Net farming income 25 62330 556512 19510 29040 120-964 Net fishing income 26 160 774 3710 72071 Workers' compensation benefits 27 28110 148269 63620 416981 430 2587 Social assistance payments 28 33080 68983 9530 33199 420 1565 Net federal supplements 29 12990 27206 22140 45317 80 234 Total income assessed 30 1881660 139846970 2127370 125528563 18220 1167218 Registered pension plan contributions (RPP) 31 393180 1927284 474030 1837908 6270 25375 RRSP deduction 32 704010 4428196 705760 4019667 6170 37424 Deduction for elected split-pension amount 33 74790 808820 131770 1433236 610 6109 Annual union, professional, or like dues 34 449400 348336 567350 490356 6410 4950 Universal Child Care Benefit repayment 35 720 541 520 407 10 12 Child care expenses 36 87910 380801 87800 375288 1040 3769 Disability supports deductions 37 90 343 150 863 Business investment loss 38 1350 17849 990 14242 Moving expenses 39 18560 75751 14880 77938 360 1207 Support payments made 40 5770 86935 7510 110137 40 417 Carrying charges and interest expenses 41 271700 581833 440170 684375 3180 2233 Deductions for CPP/QPP contributions on self-employment and other earnings 42 131150 107042 211540 167292 1520 1457 Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income 43 Exploration and development expenses 44 14170 307138 11060 219918 90 1158 Other employment expenses 45 99590 526979 104960 544181 500 1964 Clergy residence deduction 46 2800 41020 3200 46251 20 314 Other deductions 47 53080 152689 76960 202750 580 5233 Total deductions before adjustments 48 1322780 9791558 1558520 10224808 13240 91648 Social benefits repayment 49 60890 163144 67460 185409 660 1424 Net income after adjustments 50 1881420 129897156 2126990 115127012 18220 1074148 Canadian Forces personnel and police deduction 51 1530 42155 560 10754 Employee home relocation loan deduction 52 510 89 220 39 Security options deductions 53 15010 707463 6680 447002 20 666 Other payments deductions 54 64020 243795 94050 494702 910 4384 Limited partnership losses of other years 55 160 1391 380 5861 Non-capital losses of other years 56 2100 18354 4160 47852 40 305 Net capital losses of other years 57 56900 192557 78580 233437 380 600 Capital gains deduction 58 10270 676579 4690 366692 20 2715 Northern residents deductions 59 89110 245343 29550 90204 15030 79826 Additional deductions 60 8200 20966 17660 43377 70 102 Farming/fishing losses of prior years 61 2550 23685 1130 11152 Total deductions from net income 62 236300 2172377 227370 1751071 15320 88712 Taxable income assessed 63 1881320 127727028 2126890 113377768 18220 985436 Basic personal amount 64 1881640 19735827 2127320 22334815 18220 191335 Age amount 65 191850 976835 328710 1717499 1440 6701 Spouse or common-law partner amount 66 169920 1268048 180680 1273351 850 6134 Amount for eligible dependant 67 52910 526838 59320 588666 740 7309 Amount for children 17 and under 68 340080 1287282 341520 1225522 2920 10215 Amount for infirm dependants age 18 or older 69 670 2669 1210 4619 CPP or QPP contributions through employment 70 1451440 2587420 1436190 2391988 14740 26106 CPP or QPP contributions on self-employment and other earnings 71 131150 107042 211540 167292 1520 1457 Employment Insurance premiums 72 1386780 908049 1388350 854284 14760 9533 Employment Insurance premiums on self-employment and other eligible earnings 73 490 153 840 316 PPIP premiums paid 74 PPIP premiums payable on employment income 75 PPIP premiums payable on self-employment income 76 Volunteer firefighters' amount 77 2990 8967 3710 11142 70 210 Canada employment amount 78 1575490 1658941 1671720 1722950 16060 16962 Public transit amount 79 138420 86357 166740 132161 340 116 Children's fitness amount 80 163150 93381 172780 96197 1430 742 Children's arts amount 81 54980 29372 67280 35465 540 263 Home buyers' amount 82 21840 100046 16260 74407 250 1160 Adoption expenses 83 310 1790 320 2245 Pension income amount 84 261260 510187 451340 887444 2280 4436 Caregiver amount 85 12290 49511 29740 147401 50 199 Disability amount 86 17220 126318 32420 237862 140 1020 Disability amount transferred from a dependant 87 14060 138185 17920 166932 100 954 Interest paid on student loans 88 68220 35705 70800 41136 620 358 Tuition, education, and textbook amounts 89 130380 635316 149120 744203 1410 6733 Tuition, education, and textbook amounts transferred from a child 90 56110 278424 70890 346419 350 1727 Amounts transferred from spouse or common-law partner 91 41440 169779 56590 227255 320 1215 Medical expenses 92 250670 617916 326230 906385 1340 3228 Total tax credits on personal amounts 93 1881660 4791053 2127350 5450694 18220 44726 Allowable charitable donations and government gifts 94 599860 1347769 672250 1220174 4900 5639 Eligible cultural and ecological gifts 95 700 4604 690 8412 Total tax credit on donations and gifts 96 597910 379050 670230 341622 4880 1532 Total federal non-refundable tax credits 97 1881660 5170103 2127350 5792316 18220 46257 Federal dividend tax credit 98 446770 1566140 460960 1260658 3230 5912 Overseas employment tax credit 99 1270 14720 620 6282 Minimum tax carryover 100 6750 20350 5860 18069 40 179 Basic federal tax 101 1823920 18503638 2018430 13913659 17800 125777 Federal Foreign Tax Credit 102 118890 94534 159110 113841 670 319 Federal Political contribution tax credit 103 22030 4078 27550 5036 470 91 Investment Tax Credit 104 4420 10566 5100 15428 30 86 Labour-sponsored funds tax credit 105 100 56 2050 1298 Alternative minimum tax payable 106 6770 36895 5620 33750 30 180 Net federal tax 107 1823220 18395973 2016920 13780749 17790 125282 CPP contributions on self-employment 108 131150 214084 211540 334584 1520 2913 Employment Insurance premiums payable on self-employment 109 490 153 840 316 Social Benefits repayment 110 60890 163144 67460 185409 660 1424 Net Provincial Tax 111 1626590 7740119 1839300 5772331 17790 56740 Yukon first nations tax 112 910 5481 Total tax payable 113 1881670 26513473 2127370 20073390 18220 191844 Preliminary Table 5A: Taxable returns by province and territory Item Item code Northwest Territories # Northwest Territories $ Nunavut # Nunavut $ Outside Canada # Outside Canada $ Number of taxable returns 1 19580 10230 37810 Number of non-taxable returns 2 Total number of returns 3 19580 10230 37810 Employment income 4 18320 1301398 9970 689447 24590 1427113 Commissions (from employment) 5 270 7012 20 167 150 1864 Other employment income 6 910 7023 300 1813 1810 67647 Old Age Security pension (OASP) 7 970 5251 350 1870 4600 19753 CPP or QPP benefits 8 1560 11617 630 4281 5610 32539 Other pensions or superannuation 9 1230 32872 420 9013 2960 46884 Elected split-pension amount 10 390 4809 140 1319 20 288 Universal Child Care Benefit (UCCB) 11 1380 1983 970 1458 80 108 Employment Insurance and other benefits 12 2810 24190 1630 14135 1190 7803 Taxable amount of dividends from taxable Canadian corporations 13 1890 29921 550 5916 390 2361 Interest and other investment income 14 3410 4506 900 1018 740 1527 Net partnership income (Limited or non-active partners only) 15 30 62 770 29855 Registered disability savings plan income (RDSP) 16 Net rental income 17 1000 2497 360 484 340 365 Taxable capital gains 18 920 9812 260 2153 3550 141346 Support payments received 19 40 298 10 137 Registered retirement savings plan income (RRSP) 20 2080 13877 710 4673 910 10917 Other income 21 2780 29507 1140 6496 1540 22517 Net business income 22 1250 23669 440 6188 1100 46151 Net professional income 23 200 10625 100 6760 1430 46367 Net commission income 24 40 570 20 20 60 1217 Net farming income 25 30 6 10-69 140 2372 Net fishing income 26 10 53 40 1542 Workers' compensation benefits 27 380 2932 160 982 10 13 Social assistance payments 28 420 988 870 3446 Net federal supplements 29 50 144 40 91 Total income assessed 30 19580 1525624 10230 763215 37810 1909282 Registered pension plan contributions (RPP) 31 8400 39166 4570 20891 3920 21395 RRSP deduction 32 7150 43108 2250 16118 1490 9900 Deduction for elected split-pension amount 33 440 5151 170 1586 20 247 Annual union, professional, or like dues 34 7890 7939 5270 4904 2070 1641 Universal Child Care Benefit repayment 35 20 12 20 12 10 4 Child care expenses 36 1150 6049 470 1995 130 456 Disability supports deductions 37 Business investment loss 38 Moving expenses 39 310 949 110 435 20 31 Support payments made 40 60 733 20 373 50 1003 Carrying charges and interest expenses 41 840 3533 220 499 770 693 Deductions for CPP/QPP contributions on self-employment and other earnings 42 790 770 270 213 60 47 Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income 43 Exploration and development expenses 44 40 318 80 254 Other employment expenses 45 440 2031 90 184 470 1525 Clergy residence deduction 46 30 319 20 214 Other deductions 47 640 961 390 494 810 51009 Total deductions before adjustments 48 14410 111081 7350 48160 7330 88431 Social benefits repayment 49 600 1369 300 691 50 75 Net income after adjustments 50 19580 1413203 10230 714365 37810 1820775 Canadian Forces personnel and police deduction 51 30 782 Employee home relocation loan deduction 52 Security options deductions 53 380 30159 Other payments deductions 54 820 4061 1030 4517 20 43 Limited partnership losses of other years 55 Non-capital losses of other years 56 20 117 110 1839 Net capital losses of other years 57 260 661 50 198 140 753 Capital gains deduction 58 20 4103 Northern residents deductions 59 15910 93029 8580 52077 90 209 Additional deductions 60 10 13 1740 30130 Farming/fishing losses of prior years 61 Total deductions from net income 62 16110 102198 8720 58025 2490 63922 Taxable income assessed 63 19580 1311006 10230 656339 37810 1756872 Basic personal amount 64 19580 205655 10230 107563 19870 209078 Age amount 65 730 3288 230 1114 5360 33017 Spouse or common-law partner amount 66 1250 9211 1090 7674 7530 75186 Amount for eligible dependant 67 820 8208 570 5738 600 6073 Amount for children 17 and under 68 3980 15150 3080 13996 2040 7051 Amount for infirm dependants age 18 or older 69 10 60 CPP or QPP contributions through employment 70 17480 32881 9510 17213 17240 19930 CPP or QPP contributions on self-employment and other earnings 71 790 770 270 213 60 47 Employment Insurance premiums 72 17500 11878 9700 6394 17690 8071 Employment Insurance premiums on self-employment and other eligible earnings 73 PPIP premiums paid 74 40 9 PPIP premiums payable on employment income 75 10 3 PPIP premiums payable on self-employment income 76 Volunteer firefighters' amount 77 130 393 30 75 Canada employment amount 78 18420 19549 9980 10587 13170 13871 Public transit amount 79 260 76 50 27 470 313 Children's fitness amount 80 1470 758 270 92 270 166 Children's arts amount 81 310 145 40 12 110 58 Home buyers' amount 82 190 834 50 223 Adoption expenses 83 Pension income amount 84 1520 2956 530 1045 3100 6014 Caregiver amount 85 60 262 10 57 20 65 Disability amount 86 110 815 30 198 80 554 Disability amount transferred from a dependant 87 110 1031 30 255 20 225 Interest paid on student loans 88 1040 686 340 257 170 134 Tuition, education, and textbook amounts 89 1710 8517 780 3684 350 2887 Tuition, education, and textbook amounts transferred from a child 90 340 1580 90 462 100 551 Amounts transferred from spouse or common-law partner 91 320 1311 220 881 310 1597 Medical expenses 92 740 1999 240 764 680 2635 Total tax credits on personal amounts 93 19580 49199 10230 26784 26000 58148 Allowable charitable donations and government gifts 94 4410 5848 1650 2569 2580 3530 Eligible cultural and ecological gifts 95 Total tax credit on donations and gifts 96 4380 1608 1650 730 2340 982 Total federal non-refundable tax credits 97 19580 50807 10230 27514 26810 59130 Federal dividend tax credit 98 1910 4301 560 839 410 362 Overseas employment tax credit 99 Minimum tax carryover 100 20 85 20 84 Basic federal tax 101 19310 193929 10020 94928 33140 324473 Federal Foreign Tax Credit 102 540 162 150 38 360 796 Federal Political contribution tax credit 103 270 66 80 21 20 4 Investment Tax Credit 104 20 31 Labour-sponsored funds tax credit 105 Alternative minimum tax payable 106 20 165 Net federal tax 107 19310 193672 10020 94854 33130 349649 CPP contributions on self-employment 108 790 1540 270 425 60 93 Employment Insurance premiums payable on self-employment 109 Social Benefits repayment 110 600 1369 300 691 50 75 Net Provincial Tax 111 18860 82352 9980 30574 20630 109286 Yukon first nations tax 112 Total tax payable 113 19580 278936 10230 126545 37810 459104 Report a problem or mistake on this page Thank you for your help! ...

Preliminary Table 5a: Taxable returns by province and territory Please refer to the explanatory notes for information about this table Preliminary Table 5A: Taxable returns by province and territory All money figures in thousands of dollars Item Item code Grand total # Grand total $ Newfoundland & Labrador # Newfoundland & Labrador $ Prince Edward Island # Prince Edward Island $ Number of taxable returns 1 16674620 271040 79630 Number of non-taxable returns 2 Total number of returns 3 16674620 271040 79630 Employment income 4 12647060 662437990 211640 9594969 60190 2215662 Commissions (from employment) 5 400630 12807895 3240 77729 930 23002 Other employment income 6 1884320 8550025 29500 94501 4330 22736 Old Age Security pension (OASP) 7 2714970 16053967 37480 222202 14650 87439 CPP or QPP benefits 8 3720670 27788012 65070 431826 22540 149757 Other pensions or superannuation 9 2980050 69488315 45800 980206 14170 284201 Elected split-pension amount 10 898080 10308097 16580 179033 4710 48531 Universal Child Care Benefit (UCCB) 11 860770 1257716 12870 17755 4340 6270 Employment Insurance and other benefits 12 2095010 14376502 85090 814597 22290 198996 Taxable amount of dividends from taxable Canadian corporations 13 3301790 52221680 27170 271771 12210 127701 Interest and other investment income 14 4831500 12720356 46440 60299 17650 26642 Net partnership income (Limited or non-active partners only) 15 91350 122541 210 127 100 18 Registered disability savings plan income (RDSP) 16 70 192 Net rental income 17 1118410 4009337 10740 19394 3090 6136 Taxable capital gains 18 1650460 16814626 12160 101859 5360 37256 Support payments received 19 57640 906863 610 8350 170 1674 Registered retirement savings plan income (RRSP) 20 1832810 11066615 23750 128981 7510 44139 Other income 21 2816360 14794813 33040 165973 9720 41603 Net business income 22 1456150 22313007 10520 143072 5330 66507 Net professional income 23 274970 18054302 2470 185508 790 27918 Net commission income 24 150540 3637547 1390 41967 360 7645 Net farming income 25 254460 2266259 300 1731 1440 10565 Net fishing income 26 24620 457223 9230 184875 2500 33906 Workers' compensation benefits 27 389980 2375176 6640 45671 1430 8847 Social assistance payments 28 124420 365809 1230 4526 630 1828 Net federal supplements 29 221030 435155 8030 16353 3360 8163 Total income assessed 30 16674610 985630019 271040 13793273 79630 3487139 Registered pension plan contributions (RPP) 31 4374020 16184931 76180 266572 19850 62794 RRSP deduction 32 5731500 30958983 62660 332299 18740 88931 Deduction for elected split-pension amount 33 1024710 11095215 18240 186373 5060 49729 Annual union, professional, or like dues 34 4824010 3623373 98120 70404 22160 12618 Universal Child Care Benefit repayment 35 5350 4174 70 41 30 16 Child care expenses 36 997350 3755871 10870 46245 4740 16531 Disability supports deductions 37 980 5085 10 45 Business investment loss 38 7210 96288 50 459 20 205 Moving expenses 39 81730 389148 1920 9965 490 2446 Support payments made 40 63660 900004 700 8575 210 1856 Carrying charges and interest expenses 41 2101440 4082005 15480 23499 6450 8948 Deductions for CPP/QPP contributions on self-employment and other earnings 42 1295970 1071482 14080 12128 5210 4021 Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income 43 257980 25834 Exploration and development expenses 44 73990 1493692 250 3753 70 966 Other employment expenses 45 762090 3922449 11390 43398 2070 8685 Clergy residence deduction 46 22280 297183 610 5478 110 1259 Other deductions 47 594110 1676444 12880 14965 3840 5843 Total deductions before adjustments 48 12031990 79582160 178860 1024199 50920 264853 Social benefits repayment 49 481400 1265786 12890 26477 1760 4340 Net income after adjustments 50 16672680 904819656 271030 12742606 79630 3217989 Canadian Forces personnel and police deduction 51 8410 213873 30 666 Employee home relocation loan deduction 52 1420 255 Security options deductions 53 48370 2495020 260 12176 40 3010 Other payments deductions 54 715880 3171824 15650 66519 5270 18804 Limited partnership losses of other years 55 1730 22892 Non-capital losses of other years 56 21450 249202 160 1062 90 648 Net capital losses of other years 57 496370 1347109 2830 5665 1390 2025 Capital gains deduction 58 51320 3705287 420 39321 330 20342 Northern residents deductions 59 218600 786035 11990 63123 110 217 Additional deductions 60 102300 309508 1160 4100 690 1978 Farming/fishing losses of prior years 61 10610 98381 30 356 90 1018 Total deductions from net income 62 1611760 12399387 31680 192989 7760 48172 Taxable income assessed 63 16671990 892429250 271030 12549691 79630 3169829 Basic personal amount 64 16656490 174886550 271040 2846202 79630 836254 Age amount 65 2474390 13258336 35810 208860 14060 80697 Spouse or common-law partner amount 66 1323940 9440076 18040 119169 4400 26089 Amount for eligible dependant 67 516540 5073578 6830 65958 3160 30776 Amount for children 17 and under 68 2842190 10360065 40700 137148 13070 47632 Amount for infirm dependants age 18 or older 69 10910 38112 380 1310 90 344 CPP or QPP contributions through employment 70 11904260 19835551 191310 287550 52880 74319 CPP or QPP contributions on self-employment and other earnings 71 1295970 1071482 14080 12128 5210 4021 Employment Insurance premiums 72 11585970 6808087 205560 114093 57540 30095 Employment Insurance premiums on self-employment and other eligible earnings 73 4350 1475 70 24 20 6 PPIP premiums paid 74 2878540 614414 PPIP premiums payable on employment income 75 86590 19446 PPIP premiums payable on self-employment income 76 258480 33194 Volunteer firefighters' amount 77 34440 103299 3750 11244 690 2061 Canada employment amount 78 13154710 13612989 219500 225137 61450 64388 Public transit amount 79 1177240 1071459 1290 533 350 128 Children's fitness amount 80 1408550 767647 19060 10426 6780 3715 Children's arts amount 81 429590 216262 6460 3287 1640 686 Home buyers' amount 82 164970 745919 2240 10536 650 2913 Adoption expenses 83 2230 14720 30 144 30 123 Pension income amount 84 3478680 6829950 57340 112640 17010 33035 Caregiver amount 85 167200 736142 4180 16056 590 2089 Disability amount 86 250800 1839051 5390 39486 1640 11996 Disability amount transferred from a dependant 87 148580 1403271 3800 34574 1030 9496 Interest paid on student loans 88 570980 294793 14930 8031 4390 2602 Tuition, education, and textbook amounts 89 1156420 5903432 20830 104423 5460 29293 Tuition, education, and textbook amounts transferred from a child 90 674880 3392313 10250 47771 3120 16769 Amounts transferred from spouse or common-law partner 91 483510 1989457 9200 43009 3030 14668 Medical expenses 92 3328510 7911818 77490 160390 23180 46603 Total tax credits on personal amounts 93 16662760 43240933 271040 693019 79630 205620 Allowable charitable donations and government gifts 94 5491730 8241183 80190 81155 25820 29191 Eligible cultural and ecological gifts 95 5880 46953 70 282 20 57 Total tax credit on donations and gifts 96 5453500 2289691 79020 21902 25530 7928 Total federal non-refundable tax credits 97 16663570 45530624 271040 714921 79630 213549 Federal dividend tax credit 98 3280170 7464559 26640 38983 11570 17842 Overseas employment tax credit 99 6310 59160 610 5916 60 521 Minimum tax carryover 100 35090 111771 300 764 180 498 Basic federal tax 101 15718400 112276155 247230 1466793 68570 305477 Federal Foreign Tax Credit 102 1027250 677742 5410 9285 2590 1250 Federal Political contribution tax credit 103 176160 31885 1340 308 1370 255 Investment Tax Credit 104 45380 110393 910 890 1050 1086 Labour-sponsored funds tax credit 105 312630 137805 40 22 Alternative minimum tax payable 106 34500 199982 390 1810 120 494 Net federal tax 107 15702950 111360300 247070 1456311 68400 302897 CPP contributions on self-employment 108 1062870 1671707 14080 24256 5210 8042 Employment Insurance premiums payable on self-employment 109 4350 1475 70 24 20 6 Social Benefits repayment 110 481400 1265786 12890 26477 1760 4340 Net Provincial Tax 111 11808710 47167448 263390 929552 78850 258140 Yukon first nations tax 112 910 5481 Total tax payable 113 16674620 161472197 271040 2436619 79630 573426 Preliminary Table 5A: Taxable returns by province and territory Item Item code Nova Scotia # Nova Scotia $ New Brunswick # New Brunswick $ Quebec # Quebec $ Number of taxable returns 1 488040 384640 3828460 Number of non-taxable returns 2 Total number of returns 3 488040 384640 3828460 Employment income 4 350540 15135295 299280 12578864 3018640 138591306 Commissions (from employment) 5 9470 225185 7220 154719 99670 2398359 Other employment income 6 41670 184520 36720 106508 434050 1152043 Old Age Security pension (OASP) 7 97180 581475 58670 348786 556350 3317414 CPP or QPP benefits 8 141510 1012358 93580 640731 843180 6059853 Other pensions or superannuation 9 107360 2353143 69170 1561732 692380 16760785 Elected split-pension amount 10 36320 424212 24410 274778 203850 2341426 Universal Child Care Benefit (UCCB) 11 21390 29977 18650 26604 213230 315943 Employment Insurance and other benefits 12 85060 658372 88170 709665 665900 4415682 Taxable amount of dividends from taxable Canadian corporations 13 82740 1370992 51040 640524 624600 7827604 Interest and other investment income 14 106610 170355 72410 113986 972700 2437946 Net partnership income (Limited or non-active partners only) 15 1090 1418 640 1326 11590 31268 Registered disability savings plan income (RDSP) 16 Net rental income 17 15200 48504 10490 14103 294640 1405101 Taxable capital gains 18 36770 257884 22580 175641 325000 3031480 Support payments received 19 2010 26061 1210 14415 9700 143373 Registered retirement savings plan income (RRSP) 20 48010 281561 35240 207640 423590 2014779 Other income 21 68780 356302 53510 289038 604680 2956919 Net business income 22 30030 372952 23350 301423 231080 3945186 Net professional income 23 5500 237368 3620 156407 73410 5778274 Net commission income 24 2870 61923 1830 41398 23940 659851 Net farming income 25 3010 12905 1960 8325 27370 214815 Net fishing income 26 4870 105737 1990 33134 1000 20188 Workers' compensation benefits 27 13780 90525 5540 34547 109090 577534 Social assistance payments 28 2250 6162 1990 3682 17720 38656 Net federal supplements 29 17520 38323 6050 11237 51690 94592 Total income assessed 30 488040 24043510 384640 18449213 3828460 206530444 Registered pension plan contributions (RPP) 31 137070 469552 108020 341552 1310270 3762532 RRSP deduction 32 121470 574726 96440 466988 1466820 6994067 Deduction for elected split-pension amount 33 39800 439134 26090 283669 235140 2571024 Annual union, professional, or like dues 34 128440 85456 104350 73353 1439020 1011817 Universal Child Care Benefit repayment 35 120 86 100 70 1430 1111 Child care expenses 36 25010 97101 22490 91456 329360 802639 Disability supports deductions 37 20 106 20 52 160 620 Business investment loss 38 120 2024 150 1673 1500 15802 Moving expenses 39 2650 13905 1710 8515 8590 42048 Support payments made 40 2230 22996 1490 14495 12320 146918 Carrying charges and interest expenses 41 47150 74134 32130 42005 203770 491227 Deductions for CPP/QPP contributions on self-employment and other earnings 42 25480 19960 18850 13735 233100 235629 Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income 43 257980 25834 Exploration and development expenses 44 950 11897 380 4864 11400 203596 Other employment expenses 45 21170 84030 17390 70448 108820 516510 Clergy residence deduction 46 780 8570 730 8113 1420 12961 Other deductions 47 20950 38193 16890 26442 140290 385574 Total deductions before adjustments 48 325080 1941869 257350 1447430 2819040 17219907 Social benefits repayment 49 13840 35387 9400 22011 100300 233561 Net income after adjustments 50 488010 22066599 384620 16979867 3828420 189078032 Canadian Forces personnel and police deduction 51 620 15176 260 6639 2750 76350 Employee home relocation loan deduction 52 20 3 30 3 150 24 Security options deductions 53 580 15288 360 40263 6430 274018 Other payments deductions 54 32810 134970 13370 49390 176870 709823 Limited partnership losses of other years 55 360 1738 Non-capital losses of other years 56 500 4058 320 2227 3390 32872 Net capital losses of other years 57 10350 21624 6220 10657 93310 204144 Capital gains deduction 58 890 63033 790 54757 9480 714511 Northern residents deductions 59 540 1362 450 885 22620 84913 Additional deductions 60 2670 5861 2840 4690 16170 65965 Farming/fishing losses of prior years 61 140 1426 110 948 1080 6368 Total deductions from net income 62 48010 262809 24050 170459 323990 2170726 Taxable income assessed 63 488000 21803861 384610 16809431 3828350 186907554 Basic personal amount 64 488040 5124436 384630 4039955 3828430 40212602 Age amount 65 92050 523771 55790 315030 516330 2820219 Spouse or common-law partner amount 66 34710 227377 26800 178411 237250 1622214 Amount for eligible dependant 67 16810 165715 11050 106408 111590 1059156 Amount for children 17 and under 68 71720 251941 58440 205108 633130 2237395 Amount for infirm dependants age 18 or older 69 570 2172 450 1455 620 2066 CPP or QPP contributions through employment 70 318560 491836 274620 414664 2953060 4733410 CPP or QPP contributions on self-employment and other earnings 71 25480 19960 18850 13735 233100 235629 Employment Insurance premiums 72 331480 189926 282380 158721 2806910 1346462 Employment Insurance premiums on self-employment and other eligible earnings 73 110 39 90 29 710 182 PPIP premiums paid 74 2878500 614405 PPIP premiums payable on employment income 75 86570 19443 PPIP premiums payable on self-employment income 76 258480 33194 Volunteer firefighters' amount 77 4710 14130 2180 6540 5840 17529 Canada employment amount 78 363090 376706 306180 320190 3096370 3203890 Public transit amount 79 12180 6925 3220 1507 345560 276244 Children's fitness amount 80 34680 19149 28130 14159 311390 137216 Children's arts amount 81 10630 4937 6700 2855 70090 25803 Home buyers' amount 82 4160 19153 3710 17556 44900 193614 Adoption expenses 83 80 334 70 347 470 3709 Pension income amount 84 130550 256254 84460 166525 813480 1601200 Caregiver amount 85 3570 13056 3850 14523 25840 98740 Disability amount 86 12280 89899 6160 45204 23980 175881 Disability amount transferred from a dependant 87 5950 56144 4140 37739 21160 204679 Interest paid on student loans 88 22380 13869 24320 15715 130120 48202 Tuition, education, and textbook amounts 89 26090 144107 19870 97545 262160 827017 Tuition, education, and textbook amounts transferred from a child 90 17040 88582 13450 70418 179800 826835 Amounts transferred from spouse or common-law partner 91 18530 85921 11070 47844 91690 338624 Medical expenses 92 128970 251468 108420 230446 1304790 2491766 Total tax credits on personal amounts 93 488040 1265671 384640 978394 3828450 9811099 Allowable charitable donations and government gifts 94 149020 172505 114690 138405 1219860 742156 Eligible cultural and ecological gifts 95 170 328 120 183 1560 8271 Total tax credit on donations and gifts 96 147700 47031 113010 37865 1202610 196275 Total federal non-refundable tax credits 97 488040 1312702 384640 1016259 3828450 10007374 Federal dividend tax credit 98 80080 194472 50280 91631 637330 1136592 Overseas employment tax credit 99 450 4582 140 1272 1590 13323 Minimum tax carryover 100 980 2104 490 1333 5250 16274 Basic federal tax 101 431620 2314657 359570 1793301 3827350 22077831 Federal Foreign Tax Credit 102 19590 11795 11290 5265 189500 76090 Federal Political contribution tax credit 103 5470 1015 3360 641 19480 3046 Investment Tax Credit 104 1710 2348 1200 1727 8900 22228 Labour-sponsored funds tax credit 105 90 50 1210 212 285280 120997 Alternative minimum tax payable 106 890 2991 440 2204 6370 40689 Net federal tax 107 431160 2299610 359290 1785497 3827440 21856227 CPP contributions on self-employment 108 25480 39920 18850 27470 Employment Insurance premiums payable on self-employment 109 110 39 90 29 710 182 Social Benefits repayment 110 13840 35387 9400 22011 100300 233561 Net Provincial Tax 111 476830 1852546 368890 1136186 2800 61283 Yukon first nations tax 112 Total tax payable 113 488040 4227502 384640 2971192 3828460 22151253 Preliminary Table 5A: Taxable returns by province and territory Item Item code Ontario # Ontario $ Manitoba # Manitoba $ Saskatchewan # Saskatchewan $ Number of taxable returns 1 6398380 614060 515490 Number of non-taxable returns 2 Total number of returns 3 6398380 614060 515490 Employment income 4 4669290 256347430 469820 21324970 400400 20862233 Commissions (from employment) 5 150030 5327483 12940 351668 9960 348810 Other employment income 6 762610 3578381 55270 212330 50940 209183 Old Age Security pension (OASP) 7 1166750 6888374 108610 650542 79630 477289 CPP or QPP benefits 8 1498200 11628595 147060 1062929 109590 785309 Other pensions or superannuation 9 1231720 29500366 117720 2316753 83710 1748630 Elected split-pension amount 10 363650 4308892 36200 361594 24290 242915 Universal Child Care Benefit (UCCB) 11 333850 486231 30790 44765 26490 39792 Employment Insurance and other benefits 12 644590 4294657 59410 357695 46380 304216 Taxable amount of dividends from taxable Canadian corporations 13 1365500 18885762 111360 1211180 110960 1838163 Interest and other investment income 14 2012740 5495981 182650 381396 154790 362844 Net partnership income (Limited or non-active partners only) 15 37860 30238 2830 2003 4890 13164 Registered disability savings plan income (RDSP) 16 40 43 Net rental income 17 408330 1168821 28880 125300 32080 172185 Taxable capital gains 18 681880 5984416 60860 507284 57650 714305 Support payments received 19 27830 471968 1920 22192 1470 14829 Registered retirement savings plan income (RRSP) 20 755990 4650799 57570 321948 42660 274468 Other income 21 1112330 6323441 121700 468488 107850 471076 Net business income 22 642410 9267718 53170 812805 50670 833444 Net professional income 23 117130 8235057 7560 376893 5400 306707 Net commission income 24 69320 1669415 4640 116636 5010 114147 Net farming income 25 66140 480804 22850 254482 49250 695736 Net fishing income 26 220 1424 730 3182 160 261 Workers' compensation benefits 27 132860 933559 15810 59682 12140 53048 Social assistance payments 28 49710 184160 2230 6034 4320 12570 Net federal supplements 29 80530 153283 13050 28887 5510 11308 Total income assessed 30 6398370 386297298 614060 31381638 515490 30906631 Registered pension plan contributions (RPP) 31 1467920 6225517 199600 587014 164740 597379 RRSP deduction 32 2160510 12129147 195430 887010 182610 931402 Deduction for elected split-pension amount 33 426840 4677493 39050 375540 26690 257104 Annual union, professional, or like dues 34 1650340 1266490 190620 126270 152580 118838 Universal Child Care Benefit repayment 35 1930 1604 170 122 210 136 Child care expenses 36 366300 1742937 35360 101249 24740 89358 Disability supports deductions 37 460 2818 30 69 30 164 Business investment loss 38 2670 40126 170 2002 180 1813 Moving expenses 39 23980 123620 2810 12301 5350 20038 Support payments made 40 30000 470838 1850 20778 1410 13951 Carrying charges and interest expenses 41 909380 1985008 92560 98082 77660 85938 Deductions for CPP/QPP contributions on self-employment and other earnings 42 554300 424127 46720 38817 52920 46245 Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income 43 Exploration and development expenses 44 29290 650484 2260 42591 3950 46378 Other employment expenses 45 342790 1884641 29130 129489 23270 108382 Clergy residence deduction 46 10040 143250 1390 16592 1120 12777 Other deductions 47 235650 702367 16500 51230 14660 38692 Total deductions before adjustments 48 4635110 32470467 453650 2489155 388340 2368595 Social benefits repayment 49 187480 521634 11790 33126 13990 37136 Net income after adjustments 50 6397250 353326691 614010 28859787 515460 28501426 Canadian Forces personnel and police deduction 51 2360 54335 210 5439 50 1311 Employee home relocation loan deduction 52 350 76 30 5 90 11 Security options deductions 53 16940 884028 800 30154 860 50644 Other payments deductions 54 258960 1269710 30710 94388 21410 76719 Limited partnership losses of other years 55 720 13671 30 52 70 107 Non-capital losses of other years 56 9320 130285 680 5912 580 3672 Net capital losses of other years 57 216420 620281 15250 28078 14300 26430 Capital gains deduction 58 14490 1102485 3580 242543 6350 417120 Northern residents deductions 59 4620 14570 14180 44369 5810 15908 Additional deductions 60 46390 122525 3380 6501 1320 3269 Farming/fishing losses of prior years 61 2910 29107 970 7763 1600 16459 Total deductions from net income 62 552980 4241073 66830 465203 50160 611651 Taxable income assessed 63 6396980 349088440 613970 28395165 515390 27890831 Basic personal amount 64 6398310 67181993 614050 6446014 515490 5414821 Age amount 65 1057380 5621904 102030 568183 72610 381219 Spouse or common-law partner amount 66 562240 4086021 43170 290405 36010 250786 Amount for eligible dependant 67 220780 2194483 17720 174046 13640 134203 Amount for children 17 and under 68 1146820 4216356 100760 381431 83940 323838 Amount for infirm dependants age 18 or older 69 6010 20149 580 2066 300 1128 CPP or QPP contributions through employment 70 4373260 7447170 430070 688402 363920 622663 CPP or QPP contributions on self-employment and other earnings 71 554300 424127 46720 38817 52920 46245 Employment Insurance premiums 72 4274950 2687242 431430 256466 360950 226872 Employment Insurance premiums on self-employment and other eligible earnings 73 1740 628 140 48 130 44 PPIP premiums paid 74 PPIP premiums payable on employment income 75 PPIP premiums payable on self-employment income 76 Volunteer firefighters' amount 77 7800 23397 1210 3627 1330 3975 Canada employment amount 78 4916810 5053387 480770 501299 405700 425132 Public transit amount 79 465510 544944 32010 18160 10840 3968 Children's fitness amount 80 574480 341055 48900 25454 45770 25138 Children's arts amount 81 180720 98658 15770 7777 14330 6941 Home buyers' amount 82 57610 264297 6990 32889 6120 28260 Adoption expenses 83 750 4897 100 615 70 442 Pension income amount 84 1422520 2793259 136680 266666 96630 188289 Caregiver amount 85 80310 366803 4420 18684 2270 8693 Disability amount 86 130270 955142 15040 110262 6050 44415 Disability amount transferred from a dependant 87 70460 661250 6360 59791 3460 32016 Interest paid on student loans 88 201270 110860 13780 6271 18600 10968 Tuition, education, and textbook amounts 89 460250 2953618 43130 195130 34910 150959 Tuition, education, and textbook amounts transferred from a child 90 290770 1554351 18140 86498 14460 71926 Amounts transferred from spouse or common-law partner 91 218590 921688 19830 83560 12380 52104 Medical expenses 92 899560 2724364 120830 259645 85370 214210 Total tax credits on personal amounts 93 6398360 16987807 614060 1578331 515490 1300388 Allowable charitable donations and government gifts 94 2213260 3824888 222960 374299 180280 293057 Eligible cultural and ecological gifts 95 2210 21530 180 2475 150 699 Total tax credit on donations and gifts 96 2203570 1067388 221490 104458 179180 81319 Total federal non-refundable tax credits 97 6398360 18055195 614060 1682789 515490 1381707 Federal dividend tax credit 98 1341030 2718637 108620 173400 110780 254792 Overseas employment tax credit 99 1350 9961 100 962 130 1501 Minimum tax carryover 100 11120 40497 1660 4885 2440 6645 Basic federal tax 101 5813880 44546963 549440 3161172 498130 3453558 Federal Foreign Tax Credit 102 466270 346288 26390 8291 26480 9789 Federal Political contribution tax credit 103 78120 14365 8570 1499 8040 1460 Investment Tax Credit 104 18590 49602 1330 3320 2110 3051 Labour-sponsored funds tax credit 105 5020 3224 280 156 18550 11787 Alternative minimum tax payable 106 10120 58979 1290 7988 2430 13802 Net federal tax 107 5802440 44142472 549000 3148011 497780 3429096 CPP contributions on self-employment 108 554300 848255 46720 77634 52920 92490 Employment Insurance premiums payable on self-employment 109 1740 628 140 48 130 44 Social Benefits repayment 110 187480 521634 11790 33126 13990 37136 Net Provincial Tax 111 6032330 24743440 602990 2438986 449490 1955913 Yukon first nations tax 112 Total tax payable 113 6398380 70256429 614060 5697804 515490 5514679 Preliminary Table 5A: Taxable returns by province and territory Item Item code Alberta # Alberta $ British Columbia # British Columbia $ Yukon # Yukon $ Number of taxable returns 1 1881670 2127370 18220 Number of non-taxable returns 2 Total number of returns 3 1881670 2127370 18220 Employment income 4 1550080 101585590 1548450 79894007 15860 889707 Commissions (from employment) 5 52000 2040002 54540 1845044 200 6852 Other employment income 6 171790 1609161 293400 1297140 1020 7039 Old Age Security pension (OASP) 7 221600 1297032 366440 2147042 1690 9497 CPP or QPP benefits 8 299140 2237129 490470 3712174 2520 18914 Other pensions or superannuation 9 222250 5018468 389250 8830358 1900 44905 Elected split-pension amount 10 67620 764751 119330 1349780 560 5769 Universal Child Care Benefit (UCCB) 11 99580 148015 96230 137463 930 1352 Employment Insurance and other benefits 12 166660 1130662 223040 1423243 2790 22587 Taxable amount of dividends from taxable Canadian corporations 13 446760 11126478 463390 8841388 3230 41920 Interest and other investment income 14 539060 1664392 717580 1992635 3840 6830 Net partnership income (Limited or non-active partners only) 15 17820 2353 13440 10718 70 58 Registered disability savings plan income (RDSP) 16 Net rental income 17 128080 380717 183680 660451 1500 5279 Taxable capital gains 18 197240 2808432 244790 3029803 1430 12954 Support payments received 19 5500 85145 7150 118095 20 248 Registered retirement savings plan income (RRSP) 20 191700 1428611 241360 1673069 1730 11153 Other income 21 324180 1765386 372410 1876608 2720 21459 Net business income 22 154040 2499661 250350 3947141 2420 47090 Net professional income 23 19190 1142676 37890 1534052 300 9689 Net commission income 24 15550 310502 25460 611728 60 527 Net farming income 25 62330 556512 19510 29040 120-964 Net fishing income 26 160 774 3710 72071 Workers' compensation benefits 27 28110 148269 63620 416981 430 2587 Social assistance payments 28 33080 68983 9530 33199 420 1565 Net federal supplements 29 12990 27206 22140 45317 80 234 Total income assessed 30 1881660 139846970 2127370 125528563 18220 1167218 Registered pension plan contributions (RPP) 31 393180 1927284 474030 1837908 6270 25375 RRSP deduction 32 704010 4428196 705760 4019667 6170 37424 Deduction for elected split-pension amount 33 74790 808820 131770 1433236 610 6109 Annual union, professional, or like dues 34 449400 348336 567350 490356 6410 4950 Universal Child Care Benefit repayment 35 720 541 520 407 10 12 Child care expenses 36 87910 380801 87800 375288 1040 3769 Disability supports deductions 37 90 343 150 863 Business investment loss 38 1350 17849 990 14242 Moving expenses 39 18560 75751 14880 77938 360 1207 Support payments made 40 5770 86935 7510 110137 40 417 Carrying charges and interest expenses 41 271700 581833 440170 684375 3180 2233 Deductions for CPP/QPP contributions on self-employment and other earnings 42 131150 107042 211540 167292 1520 1457 Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income 43 Exploration and development expenses 44 14170 307138 11060 219918 90 1158 Other employment expenses 45 99590 526979 104960 544181 500 1964 Clergy residence deduction 46 2800 41020 3200 46251 20 314 Other deductions 47 53080 152689 76960 202750 580 5233 Total deductions before adjustments 48 1322780 9791558 1558520 10224808 13240 91648 Social benefits repayment 49 60890 163144 67460 185409 660 1424 Net income after adjustments 50 1881420 129897156 2126990 115127012 18220 1074148 Canadian Forces personnel and police deduction 51 1530 42155 560 10754 Employee home relocation loan deduction 52 510 89 220 39 Security options deductions 53 15010 707463 6680 447002 20 666 Other payments deductions 54 64020 243795 94050 494702 910 4384 Limited partnership losses of other years 55 160 1391 380 5861 Non-capital losses of other years 56 2100 18354 4160 47852 40 305 Net capital losses of other years 57 56900 192557 78580 233437 380 600 Capital gains deduction 58 10270 676579 4690 366692 20 2715 Northern residents deductions 59 89110 245343 29550 90204 15030 79826 Additional deductions 60 8200 20966 17660 43377 70 102 Farming/fishing losses of prior years 61 2550 23685 1130 11152 Total deductions from net income 62 236300 2172377 227370 1751071 15320 88712 Taxable income assessed 63 1881320 127727028 2126890 113377768 18220 985436 Basic personal amount 64 1881640 19735827 2127320 22334815 18220 191335 Age amount 65 191850 976835 328710 1717499 1440 6701 Spouse or common-law partner amount 66 169920 1268048 180680 1273351 850 6134 Amount for eligible dependant 67 52910 526838 59320 588666 740 7309 Amount for children 17 and under 68 340080 1287282 341520 1225522 2920 10215 Amount for infirm dependants age 18 or older 69 670 2669 1210 4619 CPP or QPP contributions through employment 70 1451440 2587420 1436190 2391988 14740 26106 CPP or QPP contributions on self-employment and other earnings 71 131150 107042 211540 167292 1520 1457 Employment Insurance premiums 72 1386780 908049 1388350 854284 14760 9533 Employment Insurance premiums on self-employment and other eligible earnings 73 490 153 840 316 PPIP premiums paid 74 PPIP premiums payable on employment income 75 PPIP premiums payable on self-employment income 76 Volunteer firefighters' amount 77 2990 8967 3710 11142 70 210 Canada employment amount 78 1575490 1658941 1671720 1722950 16060 16962 Public transit amount 79 138420 86357 166740 132161 340 116 Children's fitness amount 80 163150 93381 172780 96197 1430 742 Children's arts amount 81 54980 29372 67280 35465 540 263 Home buyers' amount 82 21840 100046 16260 74407 250 1160 Adoption expenses 83 310 1790 320 2245 Pension income amount 84 261260 510187 451340 887444 2280 4436 Caregiver amount 85 12290 49511 29740 147401 50 199 Disability amount 86 17220 126318 32420 237862 140 1020 Disability amount transferred from a dependant 87 14060 138185 17920 166932 100 954 Interest paid on student loans 88 68220 35705 70800 41136 620 358 Tuition, education, and textbook amounts 89 130380 635316 149120 744203 1410 6733 Tuition, education, and textbook amounts transferred from a child 90 56110 278424 70890 346419 350 1727 Amounts transferred from spouse or common-law partner 91 41440 169779 56590 227255 320 1215 Medical expenses 92 250670 617916 326230 906385 1340 3228 Total tax credits on personal amounts 93 1881660 4791053 2127350 5450694 18220 44726 Allowable charitable donations and government gifts 94 599860 1347769 672250 1220174 4900 5639 Eligible cultural and ecological gifts 95 700 4604 690 8412 Total tax credit on donations and gifts 96 597910 379050 670230 341622 4880 1532 Total federal non-refundable tax credits 97 1881660 5170103 2127350 5792316 18220 46257 Federal dividend tax credit 98 446770 1566140 460960 1260658 3230 5912 Overseas employment tax credit 99 1270 14720 620 6282 Minimum tax carryover 100 6750 20350 5860 18069 40 179 Basic federal tax 101 1823920 18503638 2018430 13913659 17800 125777 Federal Foreign Tax Credit 102 118890 94534 159110 113841 670 319 Federal Political contribution tax credit 103 22030 4078 27550 5036 470 91 Investment Tax Credit 104 4420 10566 5100 15428 30 86 Labour-sponsored funds tax credit 105 100 56 2050 1298 Alternative minimum tax payable 106 6770 36895 5620 33750 30 180 Net federal tax 107 1823220 18395973 2016920 13780749 17790 125282 CPP contributions on self-employment 108 131150 214084 211540 334584 1520 2913 Employment Insurance premiums payable on self-employment 109 490 153 840 316 Social Benefits repayment 110 60890 163144 67460 185409 660 1424 Net Provincial Tax 111 1626590 7740119 1839300 5772331 17790 56740 Yukon first nations tax 112 910 5481 Total tax payable 113 1881670 26513473 2127370 20073390 18220 191844 Preliminary Table 5A: Taxable returns by province and territory Item Item code Northwest Territories # Northwest Territories $ Nunavut # Nunavut $ Outside Canada # Outside Canada $ Number of taxable returns 1 19580 10230 37810 Number of non-taxable returns 2 Total number of returns 3 19580 10230 37810 Employment income 4 18320 1301398 9970 689447 24590 1427113 Commissions (from employment) 5 270 7012 20 167 150 1864 Other employment income 6 910 7023 300 1813 1810 67647 Old Age Security pension (OASP) 7 970 5251 350 1870 4600 19753 CPP or QPP benefits 8 1560 11617 630 4281 5610 32539 Other pensions or superannuation 9 1230 32872 420 9013 2960 46884 Elected split-pension amount 10 390 4809 140 1319 20 288 Universal Child Care Benefit (UCCB) 11 1380 1983 970 1458 80 108 Employment Insurance and other benefits 12 2810 24190 1630 14135 1190 7803 Taxable amount of dividends from taxable Canadian corporations 13 1890 29921 550 5916 390 2361 Interest and other investment income 14 3410 4506 900 1018 740 1527 Net partnership income (Limited or non-active partners only) 15 30 62 770 29855 Registered disability savings plan income (RDSP) 16 Net rental income 17 1000 2497 360 484 340 365 Taxable capital gains 18 920 9812 260 2153 3550 141346 Support payments received 19 40 298 10 137 Registered retirement savings plan income (RRSP) 20 2080 13877 710 4673 910 10917 Other income 21 2780 29507 1140 6496 1540 22517 Net business income 22 1250 23669 440 6188 1100 46151 Net professional income 23 200 10625 100 6760 1430 46367 Net commission income 24 40 570 20 20 60 1217 Net farming income 25 30 6 10-69 140 2372 Net fishing income 26 10 53 40 1542 Workers' compensation benefits 27 380 2932 160 982 10 13 Social assistance payments 28 420 988 870 3446 Net federal supplements 29 50 144 40 91 Total income assessed 30 19580 1525624 10230 763215 37810 1909282 Registered pension plan contributions (RPP) 31 8400 39166 4570 20891 3920 21395 RRSP deduction 32 7150 43108 2250 16118 1490 9900 Deduction for elected split-pension amount 33 440 5151 170 1586 20 247 Annual union, professional, or like dues 34 7890 7939 5270 4904 2070 1641 Universal Child Care Benefit repayment 35 20 12 20 12 10 4 Child care expenses 36 1150 6049 470 1995 130 456 Disability supports deductions 37 Business investment loss 38 Moving expenses 39 310 949 110 435 20 31 Support payments made 40 60 733 20 373 50 1003 Carrying charges and interest expenses 41 840 3533 220 499 770 693 Deductions for CPP/QPP contributions on self-employment and other earnings 42 790 770 270 213 60 47 Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income 43 Exploration and development expenses 44 40 318 80 254 Other employment expenses 45 440 2031 90 184 470 1525 Clergy residence deduction 46 30 319 20 214 Other deductions 47 640 961 390 494 810 51009 Total deductions before adjustments 48 14410 111081 7350 48160 7330 88431 Social benefits repayment 49 600 1369 300 691 50 75 Net income after adjustments 50 19580 1413203 10230 714365 37810 1820775 Canadian Forces personnel and police deduction 51 30 782 Employee home relocation loan deduction 52 Security options deductions 53 380 30159 Other payments deductions 54 820 4061 1030 4517 20 43 Limited partnership losses of other years 55 Non-capital losses of other years 56 20 117 110 1839 Net capital losses of other years 57 260 661 50 198 140 753 Capital gains deduction 58 20 4103 Northern residents deductions 59 15910 93029 8580 52077 90 209 Additional deductions 60 10 13 1740 30130 Farming/fishing losses of prior years 61 Total deductions from net income 62 16110 102198 8720 58025 2490 63922 Taxable income assessed 63 19580 1311006 10230 656339 37810 1756872 Basic personal amount 64 19580 205655 10230 107563 19870 209078 Age amount 65 730 3288 230 1114 5360 33017 Spouse or common-law partner amount 66 1250 9211 1090 7674 7530 75186 Amount for eligible dependant 67 820 8208 570 5738 600 6073 Amount for children 17 and under 68 3980 15150 3080 13996 2040 7051 Amount for infirm dependants age 18 or older 69 10 60 CPP or QPP contributions through employment 70 17480 32881 9510 17213 17240 19930 CPP or QPP contributions on self-employment and other earnings 71 790 770 270 213 60 47 Employment Insurance premiums 72 17500 11878 9700 6394 17690 8071 Employment Insurance premiums on self-employment and other eligible earnings 73 PPIP premiums paid 74 40 9 PPIP premiums payable on employment income 75 10 3 PPIP premiums payable on self-employment income 76 Volunteer firefighters' amount 77 130 393 30 75 Canada employment amount 78 18420 19549 9980 10587 13170 13871 Public transit amount 79 260 76 50 27 470 313 Children's fitness amount 80 1470 758 270 92 270 166 Children's arts amount 81 310 145 40 12 110 58 Home buyers' amount 82 190 834 50 223 Adoption expenses 83 Pension income amount 84 1520 2956 530 1045 3100 6014 Caregiver amount 85 60 262 10 57 20 65 Disability amount 86 110 815 30 198 80 554 Disability amount transferred from a dependant 87 110 1031 30 255 20 225 Interest paid on student loans 88 1040 686 340 257 170 134 Tuition, education, and textbook amounts 89 1710 8517 780 3684 350 2887 Tuition, education, and textbook amounts transferred from a child 90 340 1580 90 462 100 551 Amounts transferred from spouse or common-law partner 91 320 1311 220 881 310 1597 Medical expenses 92 740 1999 240 764 680 2635 Total tax credits on personal amounts 93 19580 49199 10230 26784 26000 58148 Allowable charitable donations and government gifts 94 4410 5848 1650 2569 2580 3530 Eligible cultural and ecological gifts 95 Total tax credit on donations and gifts 96 4380 1608 1650 730 2340 982 Total federal non-refundable tax credits 97 19580 50807 10230 27514 26810 59130 Federal dividend tax credit 98 1910 4301 560 839 410 362 Overseas employment tax credit 99 Minimum tax carryover 100 20 85 20 84 Basic federal tax 101 19310 193929 10020 94928 33140 324473 Federal Foreign Tax Credit 102 540 162 150 38 360 796 Federal Political contribution tax credit 103 270 66 80 21 20 4 Investment Tax Credit 104 20 31 Labour-sponsored funds tax credit 105 Alternative minimum tax payable 106 20 165 Net federal tax 107 19310 193672 10020 94854 33130 349649 CPP contributions on self-employment 108 790 1540 270 425 60 93 Employment Insurance premiums payable on self-employment 109 Social Benefits repayment 110 600 1369 300 691 50 75 Net Provincial Tax 111 18860 82352 9980 30574 20630 109286 Yukon first nations tax 112 Total tax payable 113 19580 278936 10230 126545 37810 459104 Page details Date modified: 2019-08-01 ...

Final Basic Table 2A: Taxable returns by total Inc. class, Saskatchewan 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 8740 0 27860 0 Number of Non-Taxable Returns 2 0 0 0 0 0 0 Total Number of Returns 3 0 0 8740 0 27860 0 Employment Income 4 0 0 4020 26171 18050 194224 Commissions (from Employment) 5 0 0 0 0 580 218 Other Employment Income 6 0 0 20 21 1380 5364 Old Age Security Pension 7 0 0 0 0 370 2009 CPP or QPP Benefits 8 0 0 540 2586 3870 23339 Other Pensions or Superannuation 9 0 0 0 0 370 2406 Universal Child Care Benefit 10 0 0 520 655 1970 3910 Employment Insurance and Other Benefits 11 0 0 390 2714 3080 11284 Taxable Amount of Dividends 12 0 0 460 7 2810 540 Interest and Other Investment Income 13 0 0 2150 1617 7350 6872 Net Rental Income 14 0 0 0 0 920 1217 Taxable Capital Gains 15 0 0 360 396 3250 7663 Registered Retirement Savings Plan Income 16 0 0 440 1045 510 2094 Net Business Income 17 0 0 3390 18719 5150 57916 Net Professional Income 18 0 0 190 1131 460 3661 Net Commission Income 19 0 0 160 1352 270 947 Net Farming Income 20 0 0 2010 12317 4910 14449 Net Fishing Income 21 0 0 0 0 0 0 Tax Exempt Income 22 0 0 20 22 1320 2325 Other Income 23 0 0 1020 1504 4920 11130 Total Income Assessed 24 0 0 8740 70202 27860 351567 Registered Pension Plan Contributions 25 0 0 260 65 2120 940 Registered Retirement Savings Plan Contributions 26 0 0 730 1050 2810 4009 Deduction for elected split-pension amount 27 0 0 0 0 170 45 Annual Union, Professional, or Like Dues 28 0 0 400 43 3840 691 Child Care Expenses 29 0 0 40 14 1430 1920 Carrying Charges & Interest Expenses 30 0 0 620 44 850 199 CPP or QPP contributions on self-employment or other earnings 31 0 0 4860 780 8420 2592 Other Employment Expenses 32 0 0 0 0 400 607 Other Deductions (from Total Income) 33 0 0 160 164 1230 420 Total Deductions before Adjustments 34 0 0 5420 2161 14610 11422 Social Benefits Repayment 35 0 0 0 0 0 0 Net Income after Adjustments 36 0 0 8740 68042 27860 340145 Capital Gains Deduction 37 0 0 0 0 170 31 Losses from Other Years 38 0 0 0 0 790 1358 Additional Deductions (from Net Income) 39 0 0 20 22 1720 3153 Total Deductions (from Net Income) 40 0 0 20 26 2670 4542 Taxable Income Assessed 41 0 0 8740 68016 27860 335603 Age Amount 42 0 0 0 0 370 1915 Other Federal Non-Refundable Tax Credits 43 0 0 8740 83122 27860 283727 CPP or QPP Contributions 44 0 0 6750 1376 21900 8690 Employment Insurance Premiums 45 0 0 3000 410 16510 3288 Provincial Parental Insurance Plan Premiums 46 0 0 0 0 0 0 Canada Employment Amount 47 0 0 3780 3598 18650 18337 Public Transit Passes Amount 48 0 0 0 0 630 78 Children's Fitness Amount 49 0 0 160 98 680 405 Pension Income Amount 50 0 0 0 0 810 1481 Disability and Caregiver Amounts 51 0 0 0 0 0 0 Education Amounts and Interest 52 0 0 0 0 2520 2893 Amounts Transferred from Spouse 53 0 0 420 1150 780 1700 Allowable Amount of Medical Expenses 54 0 0 1110 1022 3970 5560 Net Tax Credits on Personal Amounts 55 0 0 8740 13611 27860 49196 Donations and Gifts 56 0 0 140 14 2990 878 Tax Credits on Donations and Gifts 57 0 0 140 3 2860 209 Total Federal Non-Refundable Tax Credits 58 0 0 8740 13614 27860 49405 Federal Dividend Tax Credit 59 0 0 0 0 1470 55 Basic Federal Tax 60 0 0 1060 253 16260 4158 Net Federal Tax 61 0 0 1060 253 16260 4158 CPP Contr. On Self Employment 62 0 0 4860 1561 8420 5182 Net Provincial or Territorial Tax 63 0 0 4360 388 21220 5929 Total Tax Payable 64 0 0 8740 2202 27860 15268 Item Item code 15000- 20000 15000- 20000 $ 20000- 25000 20000- 25000 $ 25000- 30000 25000- 30000 $ Number of Taxable Returns 1 41360 0 49560 0 44240 0 Number of Non-Taxable Returns 2 0 0 0 0 0 0 Total Number of Returns 3 41360 0 49560 0 44240 0 Employment Income 4 26230 383492 29490 555522 29760 694727 Commissions (from Employment) 5 590 1869 900 4999 580 323 Other Employment Income 6 2160 8729 2610 7970 2250 4171 Old Age Security Pension 7 7820 46557 14910 87088 10780 61439 CPP or QPP Benefits 8 10690 54024 18040 123526 13430 89375 Other Pensions or Superannuation 9 4340 15969 9570 56107 6770 59207 Universal Child Care Benefit 10 2680 3475 2840 4021 3610 5332 Employment Insurance and Other Benefits 11 4320 24143 6120 32968 6440 46124 Taxable Amount of Dividends 12 5290 2322 8090 5878 6900 8600 Interest and Other Investment Income 13 15560 26948 21200 70335 16290 81177 Net Rental Income 14 900 4680 2920 9570 2130 4172 Taxable Capital Gains 15 4360 6262 6350 7253 6560 14612 Registered Retirement Savings Plan Income 16 1200 4351 3050 8995 2680 11623 Net Business Income 17 5610 48494 5060 50670 5620 66278 Net Professional Income 18 290 1504 120 2145 220 2009 Net Commission Income 19 0 0 0 0 110 1801 Net Farming Income 20 6230 45298 4010 22245 3530 10467 Net Fishing Income 21 130 530 0 0 0 0 Tax Exempt Income 22 6480 14691 6320 8828 2290 4534 Other Income 23 9890 33864 13230 51906 9270 40222 Total Income Assessed 24 41360 727201 49560 1110027 44240 1206191 Registered Pension Plan Contributions 25 4510 2774 7380 6304 7480 7606 Registered Retirement Savings Plan Contributions 26 5420 10076 7400 13395 9440 17354 Deduction for elected split-pension amount 27 180 364 1540 3738 700 1951 Annual Union, Professional, or Like Dues 28 7030 1495 8820 2621 9220 3217 Child Care Expenses 29 1530 2278 2070 4310 2620 4209 Carrying Charges & Interest Expenses 30 2540 632 7760 2471 6520 858 CPP or QPP contributions on self-employment or other earnings 31 7410 3757 4500 2917 3970 3178 Other Employment Expenses 32 350 739 1060 2638 1030 1082 Other Deductions (from Total Income) 33 3030 2406 3410 1977 2410 3952 Total Deductions before Adjustments 34 21560 24520 28150 40370 28330 43408 Social Benefits Repayment 35 0 0 0 0 0 0 Net Income after Adjustments 36 41360 702682 49560 1069657 44240 1162784 Capital Gains Deduction 37 370 661 240 489 460 1736 Losses from Other Years 38 580 1405 1940 4137 1270 3101 Additional Deductions (from Net Income) 39 6610 14768 6450 9928 2900 5524 Total Deductions (from Net Income) 40 7360 16834 8360 14554 4150 10361 Taxable Income Assessed 41 41360 685848 49560 1055103 44240 1152423 Age Amount 42 7820 40494 14960 77448 10780 55798 Other Federal Non-Refundable Tax Credits 43 41360 424315 49560 515958 44240 465304 CPP or QPP Contributions 44 29760 18403 31260 25409 31060 31808 Employment Insurance Premiums 45 24100 6578 27120 9462 28640 12051 Provincial Parental Insurance Plan Premiums 46 0 0 0 0 0 0 Canada Employment Amount 47 26680 26049 30040 29569 30120 29942 Public Transit Passes Amount 48 990 270 1410 607 1020 343 Children's Fitness Amount 49 690 316 940 185 1930 488 Pension Income Amount 50 7480 14291 16140 31000 11210 21580 Disability and Caregiver Amounts 51 110 744 1070 7756 1650 11294 Education Amounts and Interest 52 5420 17450 7700 29949 6330 22582 Amounts Transferred from Spouse 53 800 1820 1830 6578 2600 9768 Allowable Amount of Medical Expenses 54 10310 11371 15270 21112 11040 26866 Net Tax Credits on Personal Amounts 55 41360 84292 49560 113228 44240 103149 Donations and Gifts 56 6990 4484 14620 10194 15980 14201 Tax Credits on Donations and Gifts 57 6970 1163 14620 2633 15840 3774 Total Federal Non-Refundable Tax Credits 58 41360 85455 49560 115861 44240 106923 Federal Dividend Tax Credit 59 3880 316 6950 951 6050 1289 Basic Federal Tax 60 31650 19676 44770 42568 42400 64873 Net Federal Tax 61 31560 19632 44770 42529 42060 64809 CPP Contr. ... On Self Employment 62 2740 6777 2060 5420 1160 2871 Net Provincial or Territorial Tax 63 47070 180282 39040 194530 26410 156414 Total Tax Payable 64 47100 444501 39060 488661 26430 396866 Item Item code 80000- 90000 80000- 90000 $ 90000- 100000 90000- 100000 $ 50000- 100000 50000- 100000 $ Number of Taxable Returns 1 17350 0 10930 0 140860 0 Number of Non-Taxable Returns 2 0 0 0 0 0 0 Total Number of Returns 3 17350 0 10930 0 140860 0 Employment Income 4 15570 1151360 9500 775606 119510 7152702 Commissions (from Employment) 5 440 18565 400 19862 3250 94658 Other Employment Income 6 2710 4504 2070 9464 21810 35832 Old Age Security Pension 7 1340 7626 920 5277 17070 98113 CPP or QPP Benefits 8 2120 15447 1250 9125 24690 179711 Other Pensions or Superannuation 9 1570 46638 1100 35860 17440 480998 Universal Child Care Benefit 10 180 305 80 107 4320 5925 Employment Insurance and Other Benefits 11 790 3187 360 1573 6880 32527 Taxable Amount of Dividends 12 5020 44661 3340 31116 38170 257586 Interest and Other Investment Income 13 7650 42057 5170 33341 61340 322047 Net Rental Income 14 1320 5848 950 5558 10040 32790 Taxable Capital Gains 15 4240 36431 2940 25763 31140 196521 Registered Retirement Savings Plan Income 16 1610 9772 1040 9905 13350 83455 Net Business Income 17 1130 29911 1020 34765 10980 214814 Net Professional Income 18 280 7355 240 8968 1360 32995 Net Commission Income 19 140 2025 80 1793 1060 18378 Net Farming Income 20 2170 13241 1150 12740 15520 136348 Net Fishing Income 21 20-330 0 0 20-330 Tax Exempt Income 22 230 2429 230 1405 4960 26938 Other Income 23 5640 26172 3660 13180 43470 187940 Total Income Assessed 24 17350 1467201 10930 1035407 140860 9589948 Registered Pension Plan Contributions 25 8600 36677 5210 22205 66680 242309 Registered Retirement Savings Plan Contributions 26 11270 68993 6620 50527 75670 389446 Deduction for elected split-pension amount 27 950 12903 640 10127 8320 107445 Annual Union, Professional, or Like Dues 28 6910 6562 4100 4130 59400 51437 Child Care Expenses 29 350 950 180 509 6360 18994 Carrying Charges & Interest Expenses 30 4400 5801 3330 3649 30620 34452 CPP or QPP contributions on self-employment or other earnings 31 920 1233 680 944 7550 9711 Other Employment Expenses 32 1570 6846 1090 5512 10280 45798 Other Deductions (from Total Income) 33 1370 5709 1060 9070 11690 50963 Total Deductions before Adjustments 34 16160 145673 9900 106672 126590 950552 Social Benefits Repayment 35 1530 2875 1030 3296 8990 11976 Net Income after Adjustments 36 17350 1318653 10930 925439 140840 8629532 Capital Gains Deduction 37 370 12414 250 10227 3010 78496 Losses from Other Years 38 640 3395 400 1195 4880 13604 Additional Deductions (from Net Income) 39 810 3963 550 2476 8110 35079 Total Deductions (from Net Income) 40 1800 19772 1170 13898 15340 127178 Taxable Income Assessed 41 17350 1298882 10930 911541 140840 8502354 Age Amount 42 330 463 120 236 12990 23094 Other Federal Non-Refundable Tax Credits 43 17350 203570 10930 127842 140860 1592600 CPP or QPP Contributions 44 15570 30094 9690 18889 118650 226573 Employment Insurance Premiums 45 14430 10070 8730 6110 110520 75939 Provincial Parental Insurance Plan Premiums 46 0 0 0 0 0 0 Canada Employment Amount 47 15700 15576 9720 9626 121150 119956 Public Transit Passes Amount 48 240 93 310 80 1990 543 Children's Fitness Amount 49 2660 1573 1780 1060 17890 10397 Pension Income Amount 50 2140 4221 1450 2780 23570 46207 Disability and Caregiver Amounts 51 210 1615 230 2126 2180 15440 Education Amounts and Interest 52 2260 7709 1640 6727 18250 66852 Amounts Transferred from Spouse 53 360 1785 430 1953 3990 14884 Allowable Amount of Medical Expenses 54 920 3559 610 1307 11820 34910 Net Tax Credits on Personal Amounts 55 17350 42039 10930 26804 140860 334034 Donations and Gifts 56 8840 20181 6140 12496 65960 109119 Tax Credits on Donations and Gifts 57 8820 5655 6120 3481 65510 30198 Total Federal Non-Refundable Tax Credits 58 17350 47695 10930 30285 140860 364232 Federal Dividend Tax Credit 59 4570 5837 3100 4203 35200 35828 Basic Federal Tax 60 17240 188986 10910 142173 140030 1113378 Net Federal Tax 61 17220 187399 10910 141170 139890 1106497 CPP Contr. ...

Final Basic Table 2A: Taxable returns by total Inc. class, Prince Edward Island 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 1340 0 5340 0 Number of Non-Taxable Returns 2 0 0 0 0 0 0 Total Number of Returns 3 0 0 1340 0 5340 0 Employment Income 4 0 0 500 2943 3500 29647 Commissions (from Employment) 5 0 0 0 0 0 0 Other Employment Income 6 0 0 20 1 520 682 Old Age Security Pension 7 0 0 0 0 680 3665 CPP or QPP Benefits 8 0 0 300 1739 1610 6467 Other Pensions or Superannuation 9 0 0 0 0 70 36 Universal Child Care Benefit 10 0 0 160 371 520 771 Employment Insurance and Other Benefits 11 0 0 0 0 1860 11340 Taxable Amount of Dividends 12 0 0 140 46 200 127 Interest and Other Investment Income 13 0 0 210 430 1320 1695 Net Rental Income 14 0 0 50-193 150 146 Taxable Capital Gains 15 0 0 150 109 70 9 Registered Retirement Savings Plan Income 16 0 0 40 195 570 3050 Net Business Income 17 0 0 520 3097 500 4365 Net Professional Income 18 0 0 40 265 10 151 Net Commission Income 19 0 0 40 91 30 295 Net Farming Income 20 0 0 40 36 140 1534 Net Fishing Income 21 0 0 0 0 280-328 Tax Exempt Income 22 0 0 0 0 290 456 Other Income 23 0 0 280 736 1310 4932 Total Income Assessed 24 0 0 1340 9866 5340 69041 Registered Pension Plan Contributions 25 0 0 0 0 400 117 Registered Retirement Savings Plan Contributions 26 0 0 50 75 400 323 Deduction for elected split-pension amount 27 0 0 0 0 0 0 Annual Union, Professional, or Like Dues 28 0 0 0 0 610 85 Child Care Expenses 29 0 0 80 41 80 219 Carrying Charges & Interest Expenses 30 0 0 0 0 40 231 CPP or QPP contributions on self-employment or other earnings 31 0 0 580 78 780 232 Other Employment Expenses 32 0 0 0 0 150 237 Other Deductions (from Total Income) 33 0 0 10 3 190 32 Total Deductions before Adjustments 34 0 0 580 202 2170 1474 Social Benefits Repayment 35 0 0 0 0 0 0 Net Income after Adjustments 36 0 0 1320 9668 5340 67566 Capital Gains Deduction 37 0 0 0 0 0 0 Losses from Other Years 38 0 0 10 9 10 38 Additional Deductions (from Net Income) 39 0 0 0 0 290 456 Total Deductions (from Net Income) 40 0 0 10 9 310 494 Taxable Income Assessed 41 0 0 1320 9660 5340 67073 Age Amount 42 0 0 0 0 680 3541 Other Federal Non-Refundable Tax Credits 43 0 0 1340 12700 5340 54830 CPP or QPP Contributions 44 0 0 850 127 3840 1198 Employment Insurance Premiums 45 0 0 310 45 3290 571 Provincial Parental Insurance Plan Premiums 46 0 0 0 0 0 0 Canada Employment Amount 47 0 0 520 494 3600 3492 Public Transit Passes Amount 48 0 0 0 0 0 0 Children's Fitness Amount 49 0 0 10 9 70 24 Pension Income Amount 50 0 0 180 354 610 1062 Disability and Caregiver Amounts 51 0 0 0 0 0 0 Education Amounts and Interest 52 0 0 0 0 440 984 Amounts Transferred from Spouse 53 0 0 0 0 20 36 Allowable Amount of Medical Expenses 54 0 0 210 137 1370 1089 Net Tax Credits on Personal Amounts 55 0 0 1340 2079 5340 10023 Donations and Gifts 56 0 0 0 0 760 198 Tax Credits on Donations and Gifts 57 0 0 0 0 590 47 Total Federal Non-Refundable Tax Credits 58 0 0 1340 2079 5340 10070 Federal Dividend Tax Credit 59 0 0 0 0 30 2 Basic Federal Tax 60 0 0 20 15 2770 688 Net Federal Tax 61 0 0 20 15 2770 685 CPP Contr. On Self Employment 62 0 0 580 157 780 464 Net Provincial or Territorial Tax 63 0 0 850 81 5070 1211 Total Tax Payable 64 0 0 1340 252 5340 2360 Item Item code 15000- 20000 15000- 20000 $ 20000- 25000 20000- 25000 $ 25000- 30000 25000- 30000 $ Number of Taxable Returns 1 9710 0 8510 0 9940 0 Number of Non-Taxable Returns 2 0 0 0 0 0 0 Total Number of Returns 3 9710 0 8510 0 9940 0 Employment Income 4 7150 83549 6380 107206 7810 147599 Commissions (from Employment) 5 270 24 270 277 50 45 Other Employment Income 6 250 415 450 1155 450 4038 Old Age Security Pension 7 1290 7637 1630 8948 1620 9321 CPP or QPP Benefits 8 2780 16789 2110 12802 2730 15989 Other Pensions or Superannuation 9 690 4668 1160 10361 1680 19238 Universal Child Care Benefit 10 700 1033 310 402 870 1423 Employment Insurance and Other Benefits 11 5390 40678 3480 32575 4720 46592 Taxable Amount of Dividends 12 1030 277 420 381 890 1121 Interest and Other Investment Income 13 2080 3629 2540 5256 2580 7252 Net Rental Income 14 260 155 90-43 60 124 Taxable Capital Gains 15 370 189 200 478 660 1285 Registered Retirement Savings Plan Income 16 540 1021 200 175 1170 1615 Net Business Income 17 550 3137 510 5639 230 3708 Net Professional Income 18 20 353 20 363 20 248 Net Commission Income 19 0 0 10 290 10 78 Net Farming Income 20 550-319 170-362 140 405 Net Fishing Income 21 500 970 610 2675 400 3413 Tax Exempt Income 22 1250 4515 1030 1960 490 1329 Other Income 23 1270 4648 750 2481 1220 7364 Total Income Assessed 24 9710 173376 8510 193021 9940 272185 Registered Pension Plan Contributions 25 360 346 720 463 1760 1659 Registered Retirement Savings Plan Contributions 26 740 989 490 1440 2720 2443 Deduction for elected split-pension amount 27 190 404 360 713 270 1307 Annual Union, Professional, or Like Dues 28 1000 160 1680 445 2520 529 Child Care Expenses 29 370 1298 620 996 960 2778 Carrying Charges & Interest Expenses 30 200 202 290 34 500 201 CPP or QPP contributions on self-employment or other earnings 31 560 255 980 354 590 273 Other Employment Expenses 32 0 0 0 0 10 5 Other Deductions (from Total Income) 33 850 794 990 342 990 2025 Total Deductions before Adjustments 34 3380 4463 3930 4786 6510 11220 Social Benefits Repayment 35 0 0 0 0 0 0 Net Income after Adjustments 36 9680 168919 8510 188234 9940 260965 Capital Gains Deduction 37 10 19 30 15 0 0 Losses from Other Years 38 80 10 10 0 60 41 Additional Deductions (from Net Income) 39 1260 4670 1410 3156 490 1452 Total Deductions (from Net Income) 40 1340 4699 1450 3171 540 1493 Taxable Income Assessed 41 9680 164221 8510 185063 9940 259472 Age Amount 42 1290 6694 1630 7841 1630 8423 Other Federal Non-Refundable Tax Credits 43 9710 96624 8510 90417 9940 109639 CPP or QPP Contributions 44 6860 3241 6350 4563 7770 6314 Employment Insurance Premiums 45 7060 1555 6040 1809 7800 2740 Provincial Parental Insurance Plan Premiums 46 0 0 0 0 0 0 Canada Employment Amount 47 7170 7136 6380 6282 7820 7783 Public Transit Passes Amount 48 0 0 0 0 0 0 Children's Fitness Amount 49 40 14 360 103 1420 791 Pension Income Amount 50 1280 2490 1840 3518 2200 4367 Disability and Caregiver Amounts 51 270 1807 110 739 520 5076 Education Amounts and Interest 52 1490 7136 1150 5223 1510 7634 Amounts Transferred from Spouse 53 300 1029 700 4124 190 697 Allowable Amount of Medical Expenses 54 3010 3307 2790 4630 2780 5494 Net Tax Credits on Personal Amounts 55 9710 19650 8510 19383 9940 23838 Donations and Gifts 56 1330 529 1710 1166 3470 1494 Tax Credits on Donations and Gifts 57 1150 129 1710 297 3470 362 Total Federal Non-Refundable Tax Credits 58 9710 19779 8510 19680 9940 24200 Federal Dividend Tax Credit 59 710 21 260 50 850 197 Basic Federal Tax 60 7640 5390 7380 8373 8800 14720 Net Federal Tax 61 7610 5383 7280 8307 8800 14691 CPP Contr. ... On Self Employment 62 130 396 40 129 920 2914 Net Provincial or Territorial Tax 63 1290 9960 870 7971 14570 80107 Total Tax Payable 64 1290 24348 870 19229 14570 192094 Item Item code 100000- 150000 100000- 150000 $ 150000- 250000 150000- 250000 $ 250000 and over 250000 and over $ Number of Taxable Returns 1 1400 0 670 0 260 0 Number of Non-Taxable Returns 2 0 0 0 0 0 0 Total Number of Returns 3 1400 0 670 0 260 0 Employment Income 4 1140 102003 330 33123 180 42953 Commissions (from Employment) 5 60 2871 60 10613 20 5111 Other Employment Income 6 170 240 90 1313 30 1923 Old Age Security Pension 7 190 995 210 1201 70 357 CPP or QPP Benefits 8 260 1718 270 1745 90 652 Other Pensions or Superannuation 9 220 11944 130 7868 30 1523 Universal Child Care Benefit 10 50 125 30 48 0 0 Employment Insurance and Other Benefits 11 70 701 90 1149 10 100 Taxable Amount of Dividends 12 760 19059 360 10146 200 20333 Interest and Other Investment Income 13 780 3772 520 11580 200 3999 Net Rental Income 14 160 394 30 439 30 1182 Taxable Capital Gains 15 530 9171 230 6293 160 14999 Registered Retirement Savings Plan Income 16 170 3278 110 9792 10 1250 Net Business Income 17 90 5998 30-28 20 1849 Net Professional Income 18 70 3799 50 8229 60 12494 Net Commission Income 19 30 4273 20 2455 0 0 Net Farming Income 20 30-852 70 3995 20 2308 Net Fishing Income 21 0 0 70 10326 10 2983 Tax Exempt Income 22 0 0 0 0 0 0 Other Income 23 440 1473 390 4939 140 4942 Total Income Assessed 24 1400 170960 670 125224 260 119261 Registered Pension Plan Contributions 25 670 3645 90 556 40 376 Registered Retirement Savings Plan Contributions 26 770 9508 400 6545 170 3207 Deduction for elected split-pension amount 27 130 3917 0 0 20 322 Annual Union, Professional, or Like Dues 28 520 301 0 0 20 46 Child Care Expenses 29 50 97 30 47 0 0 Carrying Charges & Interest Expenses 30 340 933 130 391 120 1293 CPP or QPP contributions on self-employment or other earnings 31 110 193 100 156 40 76 Other Employment Expenses 32 80 970 60 694 20 417 Other Deductions (from Total Income) 33 260 3507 110 4102 30 1957 Total Deductions before Adjustments 34 1290 23071 590 12518 230 7695 Social Benefits Repayment 35 190 908 230 1500 70 386 Net Income after Adjustments 36 1400 146981 670 111207 260 111181 Capital Gains Deduction 37 40 5009 60 6297 50 11150 Losses from Other Years 38 140 554 120 120 40 163 Additional Deductions (from Net Income) 39 100 724 10 5 0 0 Total Deductions (from Net Income) 40 280 6287 180 6423 90 11466 Taxable Income Assessed 41 1370 140780 670 104784 260 99720 Age Amount 42 0 0 0 0 0 0 Other Federal Non-Refundable Tax Credits 43 1400 16655 670 7965 260 3043 CPP or QPP Contributions 44 1190 2192 420 788 180 337 Employment Insurance Premiums 45 850 561 340 235 80 54 Provincial Parental Insurance Plan Premiums 46 0 0 0 0 0 0 Canada Employment Amount 47 1190 1181 400 361 180 181 Public Transit Passes Amount 48 30 11 20 1 0 0 Children's Fitness Amount 49 330 187 130 100 50 35 Pension Income Amount 50 250 475 160 297 60 121 Disability and Caregiver Amounts 51 20 129 70 482 0 0 Education Amounts and Interest 52 210 1339 90 596 30 223 Amounts Transferred from Spouse 53 20 119 40 363 0 0 Allowable Amount of Medical Expenses 54 160 1351 160 1014 40 333 Net Tax Credits on Personal Amounts 55 1400 3629 670 1830 260 659 Donations and Gifts 56 810 2299 520 2543 210 3081 Tax Credits on Donations and Gifts 57 810 645 520 723 210 887 Total Federal Non-Refundable Tax Credits 58 1400 4274 670 2552 260 1546 Federal Dividend Tax Credit 59 740 2807 340 1278 170 2477 Basic Federal Tax 60 1400 22213 660 20504 260 22199 Net Federal Tax 61 1400 22131 660 20406 260 22065 CPP Contr. ...

Final Basic Table 2: All returns by total Inc. class, Saskatchewan 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 8740 0 27860 0 Number of Non-Taxable Returns 2 21610 0 108100 0 51800 0 Total Number of Returns 3 21610 0 116850 0 79660 0 Employment Income 4 830 4734 66760 309008 35870 347803 Commissions (from Employment) 5 30 7 1710 779 1070 619 Other Employment Income 6 0 0 4400 9788 3500 14558 Old Age Security Pension 7 190 1146 5190 25980 24800 140663 CPP or QPP Benefits 8 340 1905 13410 42759 27700 102678 Other Pensions or Superannuation 9 60 397 1600 3012 4620 20841 Universal Child Care Benefit 10 490 937 20740 32518 8710 13917 Employment Insurance and Other Benefits 11 60 929 5830 21882 5610 27519 Taxable Amount of Dividends 12 400 104 5990 2341 5930 2426 Interest and Other Investment Income 13 1370 1723 19390 14636 23860 26433 Net Rental Income 14 180-789 1680 980 2150 2913 Taxable Capital Gains 15 450 268 5450 4999 6800 12324 Registered Retirement Savings Plan Income 16 160 50 2440 7735 910 5546 Net Business Income 17 1160-13332 8350 35093 5770 57591 Net Professional Income 18 40-308 690 2633 480 3717 Net Commission Income 19 110-1182 240 1432 1030 1096 Net Farming Income 20 1940-29923 7210-19593 8180 5580 Net Fishing Income 21 0 0 0 0 0 0 Tax Exempt Income 22 140 263 21110 95094 31420 196123 Other Income 23 1050 1853 15190 17684 12260 25819 Total Income Assessed 24 3120-31210 116850 608760 79660 1008167 Registered Pension Plan Contributions 25 90 210 3830 1165 5590 2634 Registered Retirement Savings Plan Contributions 26 30 34 1560 1910 4010 4714 Deduction for elected split-pension amount 27 0 0 160 173 170 45 Annual Union, Professional, or Like Dues 28 180 49 14790 1968 9880 1596 Child Care Expenses 29 60 18 1460 1256 3070 4042 Carrying Charges & Interest Expenses 30 0 0 3100 669 5300 967 CPP or QPP contributions on self-employment or other earnings 31 0 0 4860 780 8420 2592 Other Employment Expenses 32 0 0 180 179 400 607 Other Deductions (from Total Income) 33 130 88 3320 3249 3870 4860 Total Deductions before Adjustments 34 490 402 27750 11348 28410 22057 Social Benefits Repayment 35 0 0 0 0 0 0 Net Income after Adjustments 36 0 0 116280 597622 79660 986110 Capital Gains Deduction 37 0 0 30 41 170 31 Losses from Other Years 38 20 570 180 2481 840 1433 Additional Deductions (from Net Income) 39 140 263 21280 95287 32520 202662 Total Deductions (from Net Income) 40 160 834 21470 97809 33520 204127 Taxable Income Assessed 41 0 0 108250 502016 76440 784560 Age Amount 42 190 999 5300 27364 25740 133246 Other Federal Non-Refundable Tax Credits 43 21610 241446 116850 1234058 79660 870927 CPP or QPP Contributions 44 1320 1286 50660 8605 36640 13717 Employment Insurance Premiums 45 3410 1321 49170 5298 31470 5737 Provincial Parental Insurance Plan Premiums 46 0 0 0 0 0 0 Canada Employment Amount 47 1260 777 67470 63950 36140 35531 Public Transit Passes Amount 48 0 0 2250 292 2250 410 Children's Fitness Amount 49 150 67 740 394 970 577 Pension Income Amount 50 170 282 3170 4412 5610 8775 Disability and Caregiver Amounts 51 650 4458 2130 16240 2920 21147 Education Amounts and Interest 52 0 0 350 129 8390 13178 Amounts Transferred from Spouse 53 640 2501 4620 17255 5990 28180 Allowable Amount of Medical Expenses 54 210 130 6900 9255 6980 11169 Net Tax Credits on Personal Amounts 55 21610 37970 116850 208007 79660 171344 Donations and Gifts 56 0 0 810 143 4390 2860 Tax Credits on Donations and Gifts 57 0 0 810 29 4260 748 Total Federal Non-Refundable Tax Credits 58 21610 37970 116850 208036 79660 172092 Federal Dividend Tax Credit 59 0 0 20 1 1790 125 Basic Federal Tax 60 0 0 1060 253 16960 4192 Net Federal Tax 61 0 0 1060 253 16260 4158 CPP Contr. On Self Employment 62 0 0 4860 1561 8420 5182 Net Provincial or Territorial Tax 63 0 0 4360 388 21220 5929 Total Tax Payable 64 0 0 8740 2202 27860 15268 Item Item code 15000- 20000 15000- 20000 $ 20000- 25000 20000- 25000 $ 25000- 30000 25000- 30000 $ Number of Taxable Returns 1 41360 0 49560 0 44240 0 Number of Non-Taxable Returns 2 34800 0 7110 0 4000 0 Total Number of Returns 3 76160 0 56680 0 48240 0 Employment Income 4 36380 521777 33320 620486 31660 728678 Commissions (from Employment) 5 850 2261 1000 5198 580 323 Other Employment Income 6 3680 14662 3410 12467 2560 5785 Old Age Security Pension 7 29790 175260 17670 102887 12210 69768 CPP or QPP Benefits 8 33440 178737 20880 141270 15310 102506 Other Pensions or Superannuation 9 11490 41613 10980 63903 7430 63137 Universal Child Care Benefit 10 5990 8444 3490 4846 3870 5868 Employment Insurance and Other Benefits 11 5400 31700 6650 37834 6880 49456 Taxable Amount of Dividends 12 9080 7180 9220 8367 8230 13849 Interest and Other Investment Income 13 31810 56035 23920 77244 18320 88763 Net Rental Income 14 1300 6365 2960 9681 2150 4390 Taxable Capital Gains 15 7830 11716 7150 9574 7870 21615 Registered Retirement Savings Plan Income 16 1570 5384 3140 9399 3150 15537 Net Business Income 17 6420 46213 5160 50441 5920 67521 Net Professional Income 18 290 1520 120 2145 220 2019 Net Commission Income 19 30 26 0 0 110 1801 Net Farming Income 20 7950 39125 4190 23435 4140 9167 Net Fishing Income 21 130 530 0 0 0 0 Tax Exempt Income 22 31040 136664 10340 32255 3740 23354 Other Income 23 15600 43578 15100 56607 10590 42135 Total Income Assessed 24 76160 1328790 56680 1268037 48240 1315671 Registered Pension Plan Contributions 25 6940 4503 8430 7459 8090 8194 Registered Retirement Savings Plan Contributions 26 6600 12889 8190 15054 9910 18206 Deduction for elected split-pension amount 27 280 652 1840 4502 800 2063 Annual Union, Professional, or Like Dues 28 10150 2233 10150 3079 9690 3397 Child Care Expenses 29 2530 4504 2340 4597 2800 4856 Carrying Charges & Interest Expenses 30 7620 1453 8570 3561 7090 3440 CPP or QPP contributions on self-employment or other earnings 31 7410 3757 4500 2917 3970 3178 Other Employment Expenses 32 460 1040 1060 2638 1030 1084 Other Deductions (from Total Income) 33 4940 10317 4540 5384 2780 6173 Total Deductions before Adjustments 34 32670 41347 31490 49191 30150 50592 Social Benefits Repayment 35 0 0 0 0 0 0 Net Income after Adjustments 36 76070 1287443 56580 1218846 48240 1265079 Capital Gains Deduction 37 440 1257 280 959 710 6073 Losses from Other Years 38 730 1456 1940 4137 1480 4101 Additional Deductions (from Net Income) 39 31360 139272 10570 35561 4370 24372 Total Deductions (from Net Income) 40 32210 141985 12510 40657 5870 34547 Taxable Income Assessed 41 75370 1146240 56040 1178189 48150 1230788 Age Amount 42 29880 154699 17720 91747 12230 63294 Other Federal Non-Refundable Tax Credits 43 76160 837518 56680 611571 48240 515994 CPP or QPP Contributions 44 39210 23693 34910 27985 32960 33251 Employment Insurance Premiums 45 33530 8918 30770 10616 30310 12608 Provincial Parental Insurance Plan Premiums 46 0 0 0 0 0 0 Canada Employment Amount 47 37270 36429 33870 33407 32230 31980 Public Transit Passes Amount 48 1410 306 1510 619 1210 369 Children's Fitness Amount 49 1950 916 1120 236 2190 546 Pension Income Amount 50 18070 30659 17930 34453 12260 23533 Disability and Caregiver Amounts 51 2450 16417 1570 11208 2020 13850 Education Amounts and Interest 52 8640 33152 9270 41108 7260 31743 Amounts Transferred from Spouse 53 6160 24427 2670 10412 2980 11493 Allowable Amount of Medical Expenses 54 18110 49115 17080 34556 12420 38198 Net Tax Credits on Personal Amounts 55 76160 182395 56680 136157 48240 116502 Donations and Gifts 56 9180 6711 14970 10923 16690 15780 Tax Credits on Donations and Gifts 57 8970 1754 14970 2834 16450 4216 Total Federal Non-Refundable Tax Credits 58 76160 184149 56680 138991 48240 120718 Federal Dividend Tax Credit 59 4710 436 7310 1085 6270 1445 Basic Federal Tax 60 31830 19676 44940 42568 42690 64893 Net Federal Tax 61 31560 19632 44770 42529 42060 64809 CPP Contr. ... On Self Employment 62 2740 6777 2060 5420 1160 2871 Net Provincial or Territorial Tax 63 47070 180282 39040 194530 26410 156414 Total Tax Payable 64 47100 444501 39060 488661 26430 396866 Item Item code 80000- 90000 80000- 90000 $ 90000- 100000 90000- 100000 $ 50000- 100000 50000- 100000 $ Number of Taxable Returns 1 17350 0 10930 0 140860 0 Number of Non-Taxable Returns 2 50 0 90 0 820 0 Total Number of Returns 3 17400 0 11020 0 141680 0 Employment Income 4 15620 1153201 9500 775606 119580 7154931 Commissions (from Employment) 5 440 18565 400 19862 3250 94658 Other Employment Income 6 2710 4504 2070 9464 21910 35882 Old Age Security Pension 7 1340 7626 920 5277 17530 100739 CPP or QPP Benefits 8 2150 15724 1250 9125 25300 190479 Other Pensions or Superannuation 9 1570 46638 1100 35860 17860 490159 Universal Child Care Benefit 10 180 305 80 107 4320 5925 Employment Insurance and Other Benefits 11 790 3187 360 1573 6880 32527 Taxable Amount of Dividends 12 5020 44661 3340 31116 38400 262212 Interest and Other Investment Income 13 7700 44183 5260 33366 61870 324680 Net Rental Income 14 1320 5848 950 5558 10050 33462 Taxable Capital Gains 15 4240 36431 2940 25763 31220 200380 Registered Retirement Savings Plan Income 16 1610 9772 1130 10482 13550 84830 Net Business Income 17 1130 29911 1020 34765 11130 217461 Net Professional Income 18 280 7355 240 8968 1360 32995 Net Commission Income 19 140 2025 80 1793 1060 18378 Net Farming Income 20 2170 13241 1150 12740 15660 139809 Net Fishing Income 21 20-330 0 0 20-330 Tax Exempt Income 22 230 2429 320 9637 5370 36811 Other Income 23 5640 26172 3750 13238 43850 188906 Total Income Assessed 24 17400 1471446 11020 1044300 141680 9644896 Registered Pension Plan Contributions 25 8600 36677 5210 22205 66680 242309 Registered Retirement Savings Plan Contributions 26 11270 68993 6620 50527 75690 389472 Deduction for elected split-pension amount 27 950 12903 640 10127 8420 109760 Annual Union, Professional, or Like Dues 28 6930 6563 4190 4141 59620 51456 Child Care Expenses 29 350 950 180 509 6360 18994 Carrying Charges & Interest Expenses 30 4430 5819 3330 3649 30800 35015 CPP or QPP contributions on self-employment or other earnings 31 920 1233 680 944 7550 9711 Other Employment Expenses 32 1570 6846 1090 5512 10280 45798 Other Deductions (from Total Income) 33 1390 7463 1060 9070 11930 69978 Total Deductions before Adjustments 34 16210 147446 9990 106683 127220 972492 Social Benefits Repayment 35 1530 2875 1030 3296 8990 11976 Net Income after Adjustments 36 17400 1321125 11020 934320 141650 8669631 Capital Gains Deduction 37 370 12414 250 10227 3060 81253 Losses from Other Years 38 640 3395 400 1195 5010 14359 Additional Deductions (from Net Income) 39 810 3963 640 10708 8530 44951 Total Deductions (from Net Income) 40 1800 19772 1270 22130 15910 140563 Taxable Income Assessed 41 17400 1301353 11020 912190 141650 8529068 Age Amount 42 330 463 120 236 13460 24519 Other Federal Non-Refundable Tax Credits 43 17400 204453 11020 128725 141680 1600866 CPP or QPP Contributions 44 15600 30136 9690 18889 118700 226631 Employment Insurance Premiums 45 14480 10087 8730 6110 110600 75961 Provincial Parental Insurance Plan Premiums 46 0 0 0 0 0 0 Canada Employment Amount 47 15720 15605 9720 9626 121310 120063 Public Transit Passes Amount 48 240 93 310 80 1990 543 Children's Fitness Amount 49 2660 1573 1780 1060 17890 10397 Pension Income Amount 50 2140 4221 1450 2780 24090 47232 Disability and Caregiver Amounts 51 230 1931 230 2126 2210 15756 Education Amounts and Interest 52 2260 7709 1640 6727 18280 67463 Amounts Transferred from Spouse 53 380 2193 430 1953 4050 15442 Allowable Amount of Medical Expenses 54 950 5230 610 1307 12000 40854 Net Tax Credits on Personal Amounts 55 17400 42544 11020 26937 141680 336783 Donations and Gifts 56 8840 20181 6140 12496 66150 112880 Tax Credits on Donations and Gifts 57 8820 5655 6120 3481 65700 31286 Total Federal Non-Refundable Tax Credits 58 17400 48200 11020 30418 141680 368069 Federal Dividend Tax Credit 59 4570 5837 3100 4203 35310 36380 Basic Federal Tax 60 17240 188986 10910 142173 140130 1114379 Net Federal Tax 61 17220 187399 10910 141170 139890 1106497 CPP Contr. ...