Search - 德国民法典第1993条

Note A child who was born in 1993 or later can claim a deduction for certain income he or she reports. ...

., a predecessor of the taxpayer, claimed enhanced SR&ED benefits under subsection 127(10.1) and section 127.1 in its 1992 and 1993 taxation years. ...

Minister of National Revenue, (1992) [1993] 1 F.C. null Toronto Volgograd Committee v. ...

Money purchase limit The money purchase limit is: $11,500 for 1990 $12,500 for 1991 and 1992 $13,500 for 1993 $14,500 for 1994 $15,500 for 1995 $13,500 for 1996 through 2002 $15,500 for 2003 $16,500 for 2004 $18,000 for 2005 $19,000 for 2006 $20,000 for 2007 $21,000 for 2008 $22,000 for 2009 For years after 2009, the limit is whichever of the following two amounts is greater: $22,000 × (average wage for the year divided by the average wage for 2009), rounded to the nearest multiple of $10 or, if the amount is the same distance between two multiples of $10, rounded to the higher number the money purchase limit for the previous year For a calendar year, the average wage is the sum of wages over a 12-month period ending on June 30 of the previous calendar year, divided by 12. ...

All money figures in thousands of dollars Please refer to the explanatory notes for information about this table Item Item code Grand total # Grand total $ Loss and nil # Loss and nil $ 1- 4999 # 1- 4999 $ Number of taxable returns 1 10300 0 0 0 10 0 Number of non-taxable returns 2 0 0 0 0 0 0 Total number of returns 3 10300 0 0 0 10 0 Employment income 4 10000 649684 0 0 0 0 Commissions (from employment) 5 20 127 0 0 0 0 Other employment income 6 440 2360 0 0 0 0 Old Age Security pension 7 240 1399 0 0 0 0 CPP or QPP benefits 8 600 3841 0 0 0 0 Other pensions or superannuation 9 440 9076 0 0 0 0 Elected split-pension amount 10 120 1127 0 0 0 0 Universal Child Care Benefit 11 1020 1494 0 0 0 0 Employment Insurance benefits 12 1750 14433 0 0 0 0 Taxable amount of dividends 13 570 4778 0 0 0 0 Interest and other investment income 14 1140 1307 0 0 0 0 Net partnership income 15 30 176 0 0 0 0 RDSP income 16 0 0 0 0 0 0 Net rental income 17 340 441 0 0 0 0 Taxable capital gains 18 150 1726 0 0 0 0 Support payments received 19 10 36 0 0 0 0 Registered Retirement Savings Plan income 20 900 4552 0 0 0 0 Other income 21 1780 9508 0 0 0 0 Net business income 22 420 7334 0 0 0 0 Net professional income 23 80 6483 0 0 0 0 Net commission income 24 10 28 0 0 0 0 Net farming income 25 10-34 0 0 0 0 Net fishing income 26 40 1239 0 0 0 0 Workers' compensation benefits 27 220 842 0 0 0 0 Social assistance payments 28 1130 4019 0 0 0 0 Net federal supplements 29 50 139 0 0 0 0 Total income assessed 30 10300 726115 0 0 10 18 Registered pension plan contributions 31 4450 18405 0 0 0 0 Registered Retirement Savings Plan deduction 32 2340 15571 0 0 0 0 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 150 1430 0 0 0 0 Annual union, professional, or like dues 35 5160 4321 0 0 0 0 Universal Child Care Benefit repayment 36 10 8 0 0 0 0 Child care expenses 37 440 1657 0 0 0 0 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 0 0 0 0 0 0 Moving expenses 40 130 429 0 0 0 0 Support payments made 41 30 572 0 0 0 0 Carrying charges and interest expenses 42 250 443 0 0 0 0 Deductions for CPP/QPP contributions on self-employment/other earnings 43 270 242 0 0 0 0 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 10 88 0 0 0 0 Other employment expenses 46 90 162 0 0 0 0 Clergy residence deduction 47 10 84 0 0 0 0 Other deductions 48 390 485 0 0 0 0 Total deductions before adjustments 49 7400 43912 0 0 0 0 Social benefits repayment 50 260 501 0 0 0 0 Net income after adjustments 51 10300 681701 0 0 10 18 Canadian Forces personnel and police deduction 52 0 0 0 0 0 0 Employee home relocation loan deduction 53 0 0 0 0 0 0 Security options deductions 54 0 0 0 0 0 0 Other payments deductions 55 1310 5000 0 0 0 0 Limited partnership losses of other years 56 0 0 0 0 0 0 Non-capital losses of other years 57 0 0 0 0 0 0 Net capital losses of other years 58 30 116 0 0 0 0 Capital gains deduction 59 10 757 0 0 0 0 Northern residents deductions 60 8340 49824 0 0 0 0 Additional deductions 61 10 23 0 0 0 0 Farming/fishing losses of prior years 62 0 0 0 0 0 0 Total deductions from net income 63 8590 55760 0 0 0 0 Taxable income assessed 64 10300 625941 0 0 10 17 Basic personal amount 65 10300 106190 0 0 10 24 Age amount 66 210 1014 0 0 0 0 Spouse or common-law partner amount 67 1140 7816 0 0 0 0 Amount for eligible dependant 68 510 5144 0 0 0 0 Amount for children 17 and under 69 3100 13831 0 0 0 0 Amount for infirm dependents age 18 or older 70 0 0 0 0 0 0 CPP or QPP contributions employment 71 9840 16936 0 0 0 0 CPP or QPP contributions self-employment 72 270 242 0 0 0 0 Employment Insurance premiums 73 9700 5957 0 0 0 0 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 9970 10372 0 0 0 0 Public transit amount 78 50 20 0 0 0 0 Children's fitness amount 79 220 68 0 0 0 0 Home renovation expenses 80 440 2208 0 0 0 0 Home buyers' amount 81 60 285 0 0 0 0 Adoption expenses 82 0 0 0 0 0 0 Pension income amount 83 520 1024 0 0 0 0 Caregiver amount 84 10 51 0 0 0 0 Disability amount 85 30 216 0 0 0 0 Disability amount transferred from a dependent 86 30 284 0 0 0 0 Interest paid on student loans 87 340 267 0 0 0 0 Tuition, education, and textbook amounts 88 810 3758 0 0 0 0 Tuition, education, and textbook amounts transferred from a child 89 100 453 0 0 0 0 Amounts transferred from spouse 90 260 994 0 0 0 0 Allowable portion of medical expenses 91 250 644 0 0 0 0 Total tax credits on personal amounts 92 10300 26667 0 0 10 4 Allowable charitable donations and government gifts 93 1660 2799 0 0 0 0 Eligible cultural, ecological gifts 94 0 0 0 0 0 0 Total tax credit on donations and gifts 95 1660 800 0 0 0 0 Total federal non-refundable tax credits 96 10300 27467 0 0 10 4 Federal dividend tax credit 97 570 684 0 0 0 0 Basic federal tax 98 10090 88404 0 0 0 0 Net federal tax 99 10090 88374 0 0 0 0 CPP contributions on self-employment 100 270 484 0 0 0 0 Net provincial tax 101 10050 28460 0 0 0 0 Total tax payable 102 10300 117819 0 0 10 0 Item Item code 5000- 9999 # 5000- 9999 $ 10000- 14999 # 10000- 14999 $ 15000- 19999 # 15000- 19999 $ Number of taxable returns 1 20 0 170 0 530 0 Number of non-taxable returns 2 0 0 0 0 0 0 Total number of returns 3 20 0 170 0 530 0 Employment income 4 10 46 150 1598 500 7038 Commissions (from employment) 5 0 0 0 0 0 0 Other employment income 6 0 0 10 19 20 49 Old Age Security pension 7 0 0 0 0 10 28 CPP or QPP benefits 8 0 0 10 52 30 147 Other pensions or superannuation 9 0 0 0 0 0 0 Elected split-pension amount 10 0 0 0 0 0 0 Universal Child Care Benefit 11 10 8 40 63 90 140 Employment Insurance benefits 12 0 0 30 245 120 1221 Taxable amount of dividends 13 0 0 0 0 0 0 Interest and other investment income 14 0 0 0 0 10 2 Net partnership income 15 0 0 0 0 0 0 RDSP income 16 0 0 0 0 0 0 Net rental income 17 0 0 0 0 0 0 Taxable capital gains 18 0 0 0 0 0 0 Support payments received 19 0 0 0 0 0 0 Registered Retirement Savings Plan income 20 0 0 0 0 10 39 Other income 21 0 0 20 99 60 202 Net business income 22 10 62 20 139 20 174 Net professional income 23 0 0 0 0 0 0 Net commission income 24 0 0 0 0 0 0 Net farming income 25 0 0 0 0 0 0 Net fishing income 26 0 0 0 0 0 0 Workers' compensation benefits 27 0 0 0 0 10 16 Social assistance payments 28 0 0 20 43 100 199 Net federal supplements 29 0 0 0 0 0 0 Total income assessed 30 20 139 170 2291 530 9377 Registered pension plan contributions 31 0 0 10 3 10 2 Registered Retirement Savings Plan deduction 32 0 0 10 4 0 0 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 0 0 0 0 0 0 Annual union, professional, or like dues 35 0 0 40 3 140 14 Universal Child Care Benefit repayment 36 0 0 0 0 0 0 Child care expenses 37 0 0 0 0 10 9 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 0 0 0 0 0 0 Moving expenses 40 0 0 0 0 0 0 Support payments made 41 0 0 0 0 0 0 Carrying charges and interest expenses 42 0 0 0 0 0 0 Deductions for CPP/QPP contributions on self-employment/other earnings 43 20 2 20 5 20 7 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 0 0 0 0 0 0 Other employment expenses 46 0 0 0 0 0 0 Clergy residence deduction 47 0 0 0 0 0 0 Other deductions 48 0 0 0 0 20 10 Total deductions before adjustments 49 20 2 60 17 180 53 Social benefits repayment 50 0 0 0 0 0 0 Net income after adjustments 51 20 137 170 2274 530 9324 Canadian Forces personnel and police deduction 52 0 0 0 0 0 0 Employee home relocation loan deduction 53 0 0 0 0 0 0 Security options deductions 54 0 0 0 0 0 0 Other payments deductions 55 0 0 20 43 110 214 Limited partnership losses of other years 56 0 0 0 0 0 0 Non-capital losses of other years 57 0 0 0 0 0 0 Net capital losses of other years 58 0 0 0 0 0 0 Capital gains deduction 59 0 0 0 0 0 0 Northern residents deductions 60 0 0 20 54 310 949 Additional deductions 61 0 0 0 0 0 0 Farming/fishing losses of prior years 62 0 0 0 0 0 0 Total deductions from net income 63 10 8 40 97 360 1167 Taxable income assessed 64 20 129 170 2177 530 8157 Basic personal amount 65 20 180 170 1738 530 5479 Age amount 66 0 0 0 0 10 42 Spouse or common-law partner amount 67 0 0 0 0 10 26 Amount for eligible dependant 68 0 0 0 0 0 0 Amount for children 17 and under 69 0 0 10 30 50 217 Amount for infirm dependents age 18 or older 70 0 0 0 0 0 0 CPP or QPP contributions employment 71 10 2 130 56 480 275 CPP or QPP contributions self-employment 72 20 2 20 5 20 7 Employment Insurance premiums 73 10 1 140 26 470 119 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 10 10 150 150 500 513 Public transit amount 78 0 0 0 0 0 0 Children's fitness amount 79 0 0 0 0 0 0 Home renovation expenses 80 0 0 0 0 0 0 Home buyers' amount 81 0 0 0 0 0 0 Adoption expenses 82 0 0 0 0 0 0 Pension income amount 83 0 0 0 0 10 10 Caregiver amount 84 0 0 0 0 0 0 Disability amount 85 0 0 0 0 0 0 Disability amount transferred from a dependent 86 0 0 0 0 0 0 Interest paid on student loans 87 0 0 0 0 0 0 Tuition, education, and textbook amounts 88 0 0 10 8 30 59 Tuition, education, and textbook amounts transferred from a child 89 0 0 0 0 0 0 Amounts transferred from spouse 90 0 0 10 10 10 37 Allowable portion of medical expenses 91 0 0 0 0 10 8 Total tax credits on personal amounts 92 20 32 170 309 530 1025 Allowable charitable donations and government gifts 93 0 0 0 0 20 13 Eligible cultural, ecological gifts 94 0 0 0 0 0 0 Total tax credit on donations and gifts 95 0 0 0 0 20 3 Total federal non-refundable tax credits 96 20 32 170 309 530 1028 Federal dividend tax credit 97 0 0 0 0 0 0 Basic federal tax 98 0 0 150 32 500 220 Net federal tax 99 0 0 150 32 500 220 CPP contributions on self-employment 100 20 3 20 10 20 13 Net provincial tax 101 0 0 100 6 460 52 Total tax payable 102 20 4 170 48 530 284 Item Item code 20000- 24999 # 20000- 24999 $ 25000- 29999 # 25000- 29999 $ 30000- 34999 # 30000- 34999 $ Number of taxable returns 1 650 0 570 0 630 0 Number of non-taxable returns 2 0 0 0 0 0 0 Total number of returns 3 650 0 570 0 630 0 Employment income 4 600 10542 550 12157 610 15978 Commissions (from employment) 5 0 0 0 0 0 0 Other employment income 6 20 106 30 61 30 75 Old Age Security pension 7 10 79 20 149 30 174 CPP or QPP benefits 8 40 210 50 301 50 297 Other pensions or superannuation 9 10 72 20 225 30 386 Elected split-pension amount 10 10 82 10 61 10 155 Universal Child Care Benefit 11 100 149 90 134 90 129 Employment Insurance benefits 12 190 2052 160 1505 190 1711 Taxable amount of dividends 13 10 7 10 3 10 11 Interest and other investment income 14 20 8 10 14 20 14 Net partnership income 15 0 0 0 0 0 0 RDSP income 16 0 0 0 0 0 0 Net rental income 17 10 21 0 0 10 22 Taxable capital gains 18 0 0 0 0 0 0 Support payments received 19 0 0 0 0 0 0 Registered Retirement Savings Plan income 20 20 50 30 88 20 109 Other income 21 100 376 90 335 100 513 Net business income 22 30 349 20 272 20 178 Net professional income 23 0 0 0 0 0 0 Net commission income 24 0 0 0 0 0 0 Net farming income 25 0 0 0 0 0 0 Net fishing income 26 0 0 0 0 0 0 Workers' compensation benefits 27 10 8 10 17 20 36 Social assistance payments 28 150 341 120 351 150 475 Net federal supplements 29 0 0 10 22 10 44 Total income assessed 30 650 14521 570 15779 630 20452 Registered pension plan contributions 31 40 25 40 24 60 54 Registered Retirement Savings Plan deduction 32 20 35 40 76 30 56 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 0 0 0 0 10 29 Annual union, professional, or like dues 35 180 26 170 33 230 55 Universal Child Care Benefit repayment 36 0 0 0 0 0 0 Child care expenses 37 20 23 20 44 20 43 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 0 0 0 0 0 0 Moving expenses 40 10 14 10 10 10 22 Support payments made 41 0 0 0 0 0 0 Carrying charges and interest expenses 42 0 0 0 0 0 0 Deductions for CPP/QPP contributions on self-employment/other earnings 43 30 16 20 14 20 12 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 0 0 0 0 0 0 Other employment expenses 46 0 0 0 0 0 0 Clergy residence deduction 47 0 0 0 0 0 0 Other deductions 48 30 26 20 16 30 29 Total deductions before adjustments 49 270 170 260 223 300 305 Social benefits repayment 50 0 0 0 0 0 0 Net income after adjustments 51 650 14352 570 15555 630 20147 Canadian Forces personnel and police deduction 52 0 0 0 0 0 0 Employee home relocation loan deduction 53 0 0 0 0 0 0 Security options deductions 54 0 0 0 0 0 0 Other payments deductions 55 150 356 130 390 170 555 Limited partnership losses of other years 56 0 0 0 0 0 0 Non-capital losses of other years 57 0 0 0 0 0 0 Net capital losses of other years 58 0 0 0 0 0 0 Capital gains deduction 59 0 0 0 0 0 0 Northern residents deductions 60 440 1421 410 1396 480 1772 Additional deductions 61 0 0 0 0 0 0 Farming/fishing losses of prior years 62 0 0 0 0 0 0 Total deductions from net income 63 480 1779 440 1787 500 2338 Taxable income assessed 64 650 12572 570 13769 630 17809 Basic personal amount 65 650 6657 570 5901 630 6484 Age amount 66 20 96 30 192 30 177 Spouse or common-law partner amount 67 20 57 40 196 100 665 Amount for eligible dependant 68 0 0 10 99 30 307 Amount for children 17 and under 69 70 343 110 497 180 769 Amount for infirm dependents age 18 or older 70 0 0 0 0 0 0 CPP or QPP contributions employment 71 590 439 530 521 590 696 CPP or QPP contributions self-employment 72 30 16 20 14 20 12 Employment Insurance premiums 73 570 177 530 205 580 266 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 600 621 550 568 610 630 Public transit amount 78 0 0 10 2 10 1 Children's fitness amount 79 0 0 0 0 0 0 Home renovation expenses 80 0 0 0 0 10 23 Home buyers' amount 81 0 0 0 0 0 0 Adoption expenses 82 0 0 0 0 0 0 Pension income amount 83 20 29 30 58 40 70 Caregiver amount 84 0 0 0 0 0 0 Disability amount 85 0 0 0 0 0 0 Disability amount transferred from a dependent 86 0 0 0 0 0 0 Interest paid on student loans 87 0 0 10 4 10 2 Tuition, education, and textbook amounts 88 50 169 50 172 80 339 Tuition, education, and textbook amounts transferred from a child 89 0 0 0 0 0 0 Amounts transferred from spouse 90 20 107 20 92 20 55 Allowable portion of medical expenses 91 20 27 20 34 10 11 Total tax credits on personal amounts 92 650 1315 570 1287 630 1579 Allowable charitable donations and government gifts 93 30 20 40 28 50 47 Eligible cultural, ecological gifts 94 0 0 0 0 0 0 Total tax credit on donations and gifts 95 30 5 40 7 50 12 Total federal non-refundable tax credits 96 650 1320 570 1295 630 1592 Federal dividend tax credit 97 10 1 10 1 10 2 Basic federal tax 98 610 593 550 787 610 1090 Net federal tax 99 610 593 550 787 610 1090 CPP contributions on self-employment 100 30 32 20 29 20 23 Net provincial tax 101 620 152 550 208 610 291 Total tax payable 102 650 778 570 1023 630 1405 Item Item code 35000- 39999 # 35000- 39999 $ 40000- 44999 # 40000- 44999 $ 45000- 49999 # 45000- 49999 $ Number of taxable returns 1 590 0 550 0 480 0 Number of non-taxable returns 2 0 0 0 0 0 0 Total number of returns 3 590 0 550 0 480 0 Employment income 4 580 18165 540 19582 470 19696 Commissions (from employment) 5 0 0 0 0 0 0 Other employment income 6 20 49 20 80 20 84 Old Age Security pension 7 20 111 30 198 20 94 CPP or QPP benefits 8 50 279 50 368 20 156 Other pensions or superannuation 9 30 475 30 406 20 205 Elected split-pension amount 10 10 41 10 99 10 96 Universal Child Care Benefit 11 60 78 70 90 50 77 Employment Insurance benefits 12 190 1572 160 1290 110 908 Taxable amount of dividends 13 10 15 10 22 10 76 Interest and other investment income 14 20 13 20 19 30 34 Net partnership income 15 0 0 0 0 0 0 RDSP income 16 0 0 0 0 0 0 Net rental income 17 10 3 0 0 10-12 Taxable capital gains 18 0 0 0 0 0 0 Support payments received 19 0 0 0 0 0 0 Registered Retirement Savings Plan income 20 20 55 40 139 20 32 Other income 21 80 363 100 306 90 407 Net business income 22 20 247 20 310 20 152 Net professional income 23 0 0 0 0 0 0 Net commission income 24 0 0 0 0 0 0 Net farming income 25 0 0 0 0 0 0 Net fishing income 26 0 0 0 0 10 162 Workers' compensation benefits 27 10 24 20 51 10 109 Social assistance payments 28 140 536 120 492 80 373 Net federal supplements 29 0 0 10 19 0 0 Total income assessed 30 590 22141 550 23549 480 22677 Registered pension plan contributions 31 90 98 110 141 120 184 Registered Retirement Savings Plan deduction 32 40 81 50 124 60 210 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 10 52 10 48 10 16 Annual union, professional, or like dues 35 230 75 220 86 200 88 Universal Child Care Benefit repayment 36 0 0 0 0 0 0 Child care expenses 37 10 28 20 48 20 67 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 0 0 0 0 0 0 Moving expenses 40 10 22 10 17 10 6 Support payments made 41 0 0 0 0 0 0 Carrying charges and interest expenses 42 0 0 0 0 0 0 Deductions for CPP/QPP contributions on self-employment/other earnings 43 20 13 10 13 10 11 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 0 0 0 0 0 0 Other employment expenses 46 0 0 10 2 0 0 Clergy residence deduction 47 0 0 0 0 0 0 Other deductions 48 40 34 30 19 40 31 Total deductions before adjustments 49 320 405 310 501 300 628 Social benefits repayment 50 0 0 0 0 0 0 Net income after adjustments 51 590 21736 550 23048 480 22049 Canadian Forces personnel and police deduction 52 0 0 0 0 0 0 Employee home relocation loan deduction 53 0 0 0 0 0 0 Security options deductions 54 0 0 0 0 0 0 Other payments deductions 55 140 574 130 562 100 487 Limited partnership losses of other years 56 0 0 0 0 0 0 Non-capital losses of other years 57 0 0 0 0 0 0 Net capital losses of other years 58 0 0 0 0 0 0 Capital gains deduction 59 0 0 0 0 0 0 Northern residents deductions 60 470 1939 430 1829 380 1706 Additional deductions 61 0 0 0 0 0 0 Farming/fishing losses of prior years 62 0 0 0 0 0 0 Total deductions from net income 63 490 2517 450 2400 390 2195 Taxable income assessed 64 590 19219 550 20648 480 19854 Basic personal amount 65 590 6108 550 5715 480 4919 Age amount 66 20 118 40 176 20 79 Spouse or common-law partner amount 67 100 650 100 670 80 541 Amount for eligible dependant 68 50 483 30 317 30 299 Amount for children 17 and under 69 220 1034 180 883 180 952 Amount for infirm dependents age 18 or older 70 0 0 0 0 0 0 CPP or QPP contributions employment 71 570 806 520 864 460 869 CPP or QPP contributions self-employment 72 20 13 10 13 10 11 Employment Insurance premiums 73 560 305 520 322 460 309 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 580 599 540 562 470 491 Public transit amount 78 10 3 0 0 0 0 Children's fitness amount 79 0 0 0 0 10 1 Home renovation expenses 80 0 0 10 25 10 23 Home buyers' amount 81 0 0 0 0 0 0 Adoption expenses 82 0 0 0 0 0 0 Pension income amount 83 30 64 40 77 20 44 Caregiver amount 84 0 0 0 0 0 0 Disability amount 85 0 0 0 0 0 0 Disability amount transferred from a dependent 86 0 0 0 0 0 0 Interest paid on student loans 87 10 5 10 3 20 21 Tuition, education, and textbook amounts 88 70 346 60 318 40 179 Tuition, education, and textbook amounts transferred from a child 89 0 0 0 0 0 0 Amounts transferred from spouse 90 20 91 20 81 10 44 Allowable portion of medical expenses 91 20 32 10 33 10 8 Total tax credits on personal amounts 92 590 1603 550 1512 480 1321 Allowable charitable donations and government gifts 93 40 33 60 80 40 71 Eligible cultural, ecological gifts 94 0 0 0 0 0 0 Total tax credit on donations and gifts 95 40 9 60 22 40 20 Total federal non-refundable tax credits 96 590 1612 550 1535 480 1341 Federal dividend tax credit 97 10 2 10 3 10 10 Basic federal tax 98 560 1286 550 1580 470 1706 Net federal tax 99 560 1286 550 1580 470 1706 CPP contributions on self-employment 100 20 26 10 26 10 21 Net provincial tax 101 580 355 550 438 470 500 Total tax payable 102 590 1667 550 2043 480 2227 Item Item code 50000- 54999 # 50000- 54999 $ 55000- 59999 # 55000- 59999 $ 60000- 69999 # 60000- 69999 $ Number of taxable returns 1 410 0 420 0 760 0 Number of non-taxable returns 2 0 0 0 0 0 0 Total number of returns 3 410 0 420 0 760 0 Employment income 4 400 19035 410 21128 740 44333 Commissions (from employment) 5 0 0 0 0 0 0 Other employment income 6 10 129 20 159 40 405 Old Age Security pension 7 10 59 10 68 10 87 CPP or QPP benefits 8 20 130 20 168 40 292 Other pensions or superannuation 9 10 196 20 233 40 683 Elected split-pension amount 10 10 66 10 53 10 51 Universal Child Care Benefit 11 50 71 50 72 80 111 Employment Insurance benefits 12 100 669 90 692 130 868 Taxable amount of dividends 13 10 3 20 104 30 207 Interest and other investment income 14 40 18 30 34 60 43 Net partnership income 15 0 0 0 0 0 0 RDSP income 16 0 0 0 0 0 0 Net rental income 17 0 0 10-9 10 74 Taxable capital gains 18 0 0 0 0 0 0 Support payments received 19 0 0 0 0 0 0 Registered Retirement Savings Plan income 20 30 125 20 84 70 305 Other income 21 70 271 90 366 110 533 Net business income 22 10 165 20 114 20 513 Net professional income 23 0 0 0 0 0 0 Net commission income 24 0 0 0 0 0 0 Net farming income 25 0 0 0 0 0 0 Net fishing income 26 10 176 0 0 10 302 Workers' compensation benefits 27 20 90 10 33 20 35 Social assistance payments 28 60 297 50 318 60 203 Net federal supplements 29 0 0 0 0 0 0 Total income assessed 30 410 21517 420 23928 760 49070 Registered pension plan contributions 31 120 210 150 317 360 888 Registered Retirement Savings Plan deduction 32 50 210 80 277 140 714 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 10 16 10 39 10 46 Annual union, professional, or like dues 35 200 110 220 128 420 304 Universal Child Care Benefit repayment 36 0 0 0 0 0 0 Child care expenses 37 20 57 30 127 40 137 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 0 0 0 0 0 0 Moving expenses 40 10 19 10 5 10 28 Support payments made 41 0 0 0 0 0 0 Carrying charges and interest expenses 42 0 0 0 0 10 1 Deductions for CPP/QPP contributions on self-employment/other earnings 43 10 9 10 10 10 25 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 0 0 0 0 0 0 Other employment expenses 46 0 0 0 0 0 0 Clergy residence deduction 47 0 0 0 0 0 0 Other deductions 48 20 19 30 23 30 37 Total deductions before adjustments 49 280 655 320 947 590 2239 Social benefits repayment 50 10 5 50 44 50 79 Net income after adjustments 51 410 20857 420 22937 760 46752 Canadian Forces personnel and police deduction 52 0 0 0 0 0 0 Employee home relocation loan deduction 53 0 0 0 0 0 0 Security options deductions 54 0 0 0 0 0 0 Other payments deductions 55 70 390 60 357 70 250 Limited partnership losses of other years 56 0 0 0 0 0 0 Non-capital losses of other years 57 0 0 0 0 0 0 Net capital losses of other years 58 0 0 0 0 0 0 Capital gains deduction 59 0 0 0 0 0 0 Northern residents deductions 60 330 1634 350 1737 630 3061 Additional deductions 61 0 0 0 0 0 0 Farming/fishing losses of prior years 62 0 0 0 0 0 0 Total deductions from net income 63 340 2024 350 2094 640 3312 Taxable income assessed 64 410 18833 420 20843 760 43441 Basic personal amount 65 410 4231 420 4267 760 7787 Age amount 66 10 39 10 40 20 43 Spouse or common-law partner amount 67 70 470 80 543 110 794 Amount for eligible dependant 68 30 267 20 244 40 375 Amount for children 17 and under 69 140 706 150 751 280 1291 Amount for infirm dependents age 18 or older 70 0 0 0 0 0 0 CPP or QPP contributions employment 71 400 796 400 812 730 1501 CPP or QPP contributions self-employment 72 10 9 10 10 10 25 Employment Insurance premiums 73 400 276 390 274 720 514 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 400 420 410 422 740 768 Public transit amount 78 0 0 0 0 0 0 Children's fitness amount 79 0 0 10 3 0 0 Home renovation expenses 80 10 45 10 22 20 91 Home buyers' amount 81 0 0 0 0 10 20 Adoption expenses 82 0 0 0 0 0 0 Pension income amount 83 20 36 20 38 40 72 Caregiver amount 84 0 0 0 0 0 0 Disability amount 85 0 0 0 0 0 0 Disability amount transferred from a dependent 86 0 0 0 0 0 0 Interest paid on student loans 87 10 8 10 7 20 16 Tuition, education, and textbook amounts 88 30 239 50 250 40 256 Tuition, education, and textbook amounts transferred from a child 89 0 0 0 0 0 0 Amounts transferred from spouse 90 10 52 10 44 20 48 Allowable portion of medical expenses 91 10 22 10 15 20 21 Total tax credits on personal amounts 92 410 1147 420 1170 760 2052 Allowable charitable donations and government gifts 93 60 59 50 59 110 139 Eligible cultural, ecological gifts 94 0 0 0 0 0 0 Total tax credit on donations and gifts 95 60 16 50 16 110 56 Total federal non-refundable tax credits 96 410 1163 420 1186 760 2108 Federal dividend tax credit 97 10 0 20 14 30 28 Basic federal tax 98 410 1847 410 2221 750 5277 Net federal tax 99 410 1846 410 2221 750 5276 CPP contributions on self-employment 100 10 17 10 19 10 50 Net provincial tax 101 410 551 410 669 750 1611 Total tax payable 102 410 2419 420 2952 760 7016 Item Item code 70000- 79999 # 70000- 79999 $ 80000- 89999 # 80000- 89999 $ 90000- 99999 # 90000- 99999 $ Number of taxable returns 1 770 0 760 0 720 0 Number of non-taxable returns 2 0 0 0 0 0 0 Total number of returns 3 770 0 760 0 720 0 Employment income 4 760 54509 750 61287 710 65125 Commissions (from employment) 5 0 0 0 0 0 0 Other employment income 6 30 149 20 41 30 38 Old Age Security pension 7 10 43 10 74 0 0 CPP or QPP benefits 8 40 253 40 195 30 171 Other pensions or superannuation 9 20 251 30 468 20 463 Elected split-pension amount 10 10 58 10 63 0 0 Universal Child Care Benefit 11 80 113 60 85 50 76 Employment Insurance benefits 12 90 584 60 412 60 310 Taxable amount of dividends 13 30 216 40 330 50 136 Interest and other investment income 14 70 43 90 51 100 64 Net partnership income 15 0 0 0 0 0 0 RDSP income 16 0 0 0 0 0 0 Net rental income 17 20 52 20-27 30 42 Taxable capital gains 18 10 32 10 69 20 12 Support payments received 19 0 0 0 0 0 0 Registered Retirement Savings Plan income 20 80 318 80 285 100 420 Other income 21 110 343 110 557 130 381 Net business income 22 30 430 30 531 30 221 Net professional income 23 0 0 0 0 10 91 Net commission income 24 0 0 0 0 0 0 Net farming income 25 0 0 0 0 0 0 Net fishing income 26 0 0 0 0 0 0 Workers' compensation benefits 27 20 45 20 70 10 61 Social assistance payments 28 30 100 20 138 10 92 Net federal supplements 29 0 0 0 0 0 0 Total income assessed 30 770 57655 760 64657 720 67873 Registered pension plan contributions 31 510 1546 550 1993 550 2411 Registered Retirement Savings Plan deduction 32 180 811 210 1083 260 1480 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 0 0 0 0 10 90 Annual union, professional, or like dues 35 500 440 540 532 530 590 Universal Child Care Benefit repayment 36 0 0 0 0 0 0 Child care expenses 37 50 199 50 199 50 271 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 0 0 0 0 0 0 Moving expenses 40 10 28 10 18 10 12 Support payments made 41 0 0 0 0 0 0 Carrying charges and interest expenses 42 10 3 20 12 20 20 Deductions for CPP/QPP contributions on self-employment/other earnings 43 10 13 10 10 0 0 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 0 0 0 0 0 0 Other employment expenses 46 10 20 10 11 10 16 Clergy residence deduction 47 0 0 0 0 0 0 Other deductions 48 20 27 20 43 20 21 Total deductions before adjustments 49 670 3122 680 4016 680 4933 Social benefits repayment 50 50 77 30 60 10 20 Net income after adjustments 51 770 54456 760 60581 720 62920 Canadian Forces personnel and police deduction 52 0 0 0 0 0 0 Employee home relocation loan deduction 53 0 0 0 0 0 0 Security options deductions 54 0 0 0 0 0 0 Other payments deductions 55 40 148 40 209 20 153 Limited partnership losses of other years 56 0 0 0 0 0 0 Non-capital losses of other years 57 0 0 0 0 0 0 Net capital losses of other years 58 0 0 0 0 0 0 Capital gains deduction 59 0 0 0 0 0 0 Northern residents deductions 60 660 3797 680 4361 640 4769 Additional deductions 61 0 0 0 0 0 0 Farming/fishing losses of prior years 62 0 0 0 0 0 0 Total deductions from net income 63 670 3947 680 4590 640 4923 Taxable income assessed 64 770 50509 760 55992 720 57997 Basic personal amount 65 770 7926 760 7854 720 7379 Age amount 66 10 7 0 0 0 0 Spouse or common-law partner amount 67 90 663 100 648 60 368 Amount for eligible dependant 68 60 560 50 533 50 457 Amount for children 17 and under 69 280 1245 300 1301 250 976 Amount for infirm dependents age 18 or older 70 0 0 0 0 0 0 CPP or QPP contributions employment 71 750 1573 750 1575 710 1493 CPP or QPP contributions self-employment 72 10 13 10 10 0 0 Employment Insurance premiums 73 750 538 740 538 700 510 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 750 786 750 778 710 737 Public transit amount 78 10 4 0 0 0 0 Children's fitness amount 79 10 5 20 4 30 9 Home renovation expenses 80 30 120 20 128 40 203 Home buyers' amount 81 10 33 10 38 10 63 Adoption expenses 82 0 0 0 0 0 0 Pension income amount 83 20 38 30 47 20 46 Caregiver amount 84 0 0 0 0 0 0 Disability amount 85 10 36 0 0 0 0 Disability amount transferred from a dependent 86 10 68 0 0 0 0 Interest paid on student loans 87 30 27 50 43 60 51 Tuition, education, and textbook amounts 88 50 269 60 272 80 448 Tuition, education, and textbook amounts transferred from a child 89 10 39 0 0 0 0 Amounts transferred from spouse 90 20 73 10 46 10 59 Allowable portion of medical expenses 91 20 55 10 33 20 34 Total tax credits on personal amounts 92 770 2112 760 2084 720 1934 Allowable charitable donations and government gifts 93 130 226 140 279 150 287 Eligible cultural, ecological gifts 94 0 0 0 0 0 0 Total tax credit on donations and gifts 95 130 62 140 77 150 87 Total federal non-refundable tax credits 96 770 2175 760 2162 720 2021 Federal dividend tax credit 97 30 29 40 49 50 20 Basic federal tax 98 770 6724 760 7950 720 8757 Net federal tax 99 770 6723 760 7949 720 8755 CPP contributions on self-employment 100 10 27 10 20 0 0 Net provincial tax 101 770 2073 760 2478 720 2773 Total tax payable 102 770 8899 760 10507 720 11556 Item Item code 100000- 149999 # 100000- 149999 $ 150000- 249999 # 150000- 249999 $ 250000 and over # 250000 and over $ Number of taxable returns 1 1760 0 460 0 60 0 Number of non-taxable returns 2 0 0 0 0 0 0 Total number of returns 3 1760 0 460 0 60 0 Employment income 4 1750 197233 450 70526 50 11697 Commissions (from employment) 5 10 84 0 0 0 0 Other employment income 6 70 189 60 133 10 595 Old Age Security pension 7 20 116 20 87 0 0 CPP or QPP benefits 8 80 516 40 283 0 0 Other pensions or superannuation 9 80 1941 90 2800 10 246 Elected split-pension amount 10 20 200 10 37 0 0 Universal Child Care Benefit 11 70 94 10 6 0 0 Employment Insurance benefits 12 70 358 10 35 0 0 Taxable amount of dividends 13 220 972 90 1463 20 1209 Interest and other investment income 14 410 384 180 333 30 231 Net partnership income 15 10 4 10-3 0 0 RDSP income 16 0 0 0 0 0 0 Net rental income 17 140 120 60 80 10 78 Taxable capital gains 18 60 289 30 499 10 797 Support payments received 19 0 0 0 0 0 0 Registered Retirement Savings Plan income 20 270 1515 70 823 10 157 Other income 21 380 1434 130 1566 30 1457 Net business income 22 60 1795 30 1152 10 520 Net professional income 23 20 721 20 2289 10 3027 Net commission income 24 0 0 0 0 0 0 Net farming income 25 0 0 10-25 0 0 Net fishing income 26 0 0 0 0 0 0 Workers' compensation benefits 27 30 115 10 130 0 0 Social assistance payments 28 10 56 0 0 0 0 Net federal supplements 29 0 0 0 0 0 0 Total income assessed 30 1760 208149 460 82215 60 20105 Registered pension plan contributions 31 1380 7703 330 2554 20 253 Registered Retirement Savings Plan deduction 32 850 6312 280 3436 40 659 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 30 294 50 659 10 47 Annual union, professional, or like dues 35 1130 1459 210 350 10 27 Universal Child Care Benefit repayment 36 0 0 0 0 0 0 Child care expenses 37 70 345 10 42 0 0 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 0 0 0 0 0 0 Moving expenses 40 20 97 10 124 0 0 Support payments made 41 10 208 10 244 0 0 Carrying charges and interest expenses 42 100 184 60 146 10 71 Deductions for CPP/QPP contributions on self-employment/other earnings 43 20 30 20 30 10 20 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 0 0 10 73 0 0 Other employment expenses 46 20 53 10 43 0 0 Clergy residence deduction 47 0 0 0 0 0 0 Other deductions 48 40 135 10 14 0 0 Total deductions before adjustments 49 1680 16821 450 7713 50 1160 Social benefits repayment 50 40 123 20 89 0 0 Net income after adjustments 51 1760 191205 460 74413 60 18939 Canadian Forces personnel and police deduction 52 0 0 0 0 0 0 Employee home relocation loan deduction 53 0 0 0 0 0 0 Security options deductions 54 0 0 0 0 0 0 Other payments deductions 55 40 172 10 133 0 0 Limited partnership losses of other years 56 0 0 0 0 0 0 Non-capital losses of other years 57 0 0 0 0 0 0 Net capital losses of other years 58 10 64 10 27 0 0 Capital gains deduction 59 0 0 0 0 0 0 Northern residents deductions 60 1630 14086 430 4848 50 459 Additional deductions 61 0 0 0 0 0 0 Farming/fishing losses of prior years 62 0 0 0 0 0 0 Total deductions from net income 63 1630 14405 430 5273 50 903 Taxable income assessed 64 1760 176800 460 69140 60 18036 Basic personal amount 65 1760 18153 460 4778 60 609 Age amount 66 0 0 0 0 0 0 Spouse or common-law partner amount 67 160 1236 40 261 0 0 Amount for eligible dependant 68 100 989 10 134 0 0 Amount for children 17 and under 69 570 2302 120 462 20 71 Amount for infirm dependents age 18 or older 70 0 0 0 0 0 0 CPP or QPP contributions employment 71 1730 3645 440 918 50 97 CPP or QPP contributions self-employment 72 20 30 20 30 10 20 Employment Insurance premiums 73 1710 1245 420 306 40 25 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 1720 1800 440 464 50 49 Public transit amount 78 10 4 0 0 0 0 Children's fitness amount 79 100 30 30 10 10 3 Home renovation expenses 80 180 826 100 589 10 91 Home buyers' amount 81 20 113 0 0 0 0 Adoption expenses 82 0 0 0 0 0 0 Pension income amount 83 100 193 90 186 10 14 Caregiver amount 84 0 0 0 0 0 0 Disability amount 85 0 0 0 0 0 0 Disability amount transferred from a dependent 86 10 89 0 0 0 0 Interest paid on student loans 87 80 63 10 13 0 0 Tuition, education, and textbook amounts 88 100 370 20 53 0 0 Tuition, education, and textbook amounts transferred from a child 89 40 202 20 99 0 0 Amounts transferred from spouse 90 30 130 10 16 0 0 Allowable portion of medical expenses 91 50 199 20 106 0 0 Total tax credits on personal amounts 92 1760 4747 460 1272 60 159 Allowable charitable donations and government gifts 93 520 920 180 425 30 113 Eligible cultural, ecological gifts 94 0 0 0 0 0 0 Total tax credit on donations and gifts 95 510 255 180 119 30 32 Total federal non-refundable tax credits 96 1760 5003 460 1391 60 191 Federal dividend tax credit 97 220 148 90 208 20 167 Basic federal tax 98 1760 30118 460 13907 60 4309 Net federal tax 99 1760 30109 460 13894 60 4306 CPP contributions on self-employment 100 20 60 20 60 10 39 Net provincial tax 101 1760 9824 460 4838 60 1641 Total tax payable 102 1760 40115 460 18882 60 5992 Item Item code 50000 and over # 50000 and over $ Number of taxable returns 1 6110 0 Number of non-taxable returns 2 0 0 Total number of returns 3 6110 0 Employment income 4 6010 544873 Commissions (from employment) 5 20 118 Other employment income 6 290 1837 Old Age Security pension 7 100 565 CPP or QPP benefits 8 310 2032 Other pensions or superannuation 9 300 7282 Elected split-pension amount 10 60 558 Universal Child Care Benefit 11 430 627 Employment Insurance benefits 12 600 3928 Taxable amount of dividends 13 510 4640 Interest and other investment income 14 1000 1203 Net partnership income 15 30 153 RDSP income 16 0 0 Net rental income 17 310 393 Taxable capital gains 18 140 1709 Support payments received 19 0 0 Registered Retirement Savings Plan income 20 730 4033 Other income 21 1150 6907 Net business income 22 240 5442 Net professional income 23 60 6315 Net commission income 24 10 4 Net farming income 25 10-34 Net fishing income 26 20 746 Workers' compensation benefits 27 130 581 Social assistance payments 28 240 1206 Net federal supplements 29 10 27 Total income assessed 30 6110 595169 Registered pension plan contributions 31 3970 17874 Registered Retirement Savings Plan deduction 32 2090 14982 Saskatchewan Pension Plan deduction 33 0 0 Deduction for elected split-pension amount 34 120 1278 Annual union, professional, or like dues 35 3760 3941 Universal Child Care Benefit repayment 36 10 6 Child care expenses 37 320 1394 Disability supports deductions 38 0 0 Business investment loss 39 0 0 Moving expenses 40 80 331 Support payments made 41 30 572 Carrying charges and interest expenses 42 230 436 Deductions for CPP/QPP contributions on self-employment/other earnings 43 90 150 Deduction for PPIP premiums on self-employment income 44 0 0 Exploration and development expenses 45 10 88 Other employment expenses 46 70 151 Clergy residence deduction 47 10 71 Other deductions 48 190 319 Total deductions before adjustments 49 5380 41606 Social benefits repayment 50 260 501 Net income after adjustments 51 6110 553062 Canadian Forces personnel and police deduction 52 0 0 Employee home relocation loan deduction 53 0 0 Security options deductions 54 0 0 Other payments deductions 55 350 1814 Limited partnership losses of other years 56 0 0 Non-capital losses of other years 57 0 0 Net capital losses of other years 58 30 114 Capital gains deduction 59 10 752 Northern residents deductions 60 5390 38752 Additional deductions 61 0 0 Farming/fishing losses of prior years 62 0 0 Total deductions from net income 63 5440 41471 Taxable income assessed 64 6110 511591 Basic personal amount 65 6110 62984 Age amount 66 60 133 Spouse or common-law partner amount 67 700 5000 Amount for eligible dependant 68 350 3575 Amount for children 17 and under 69 2100 9104 Amount for infirm dependents age 18 or older 70 0 0 CPP or QPP contributions employment 71 5950 12409 CPP or QPP contributions self-employment 72 90 150 Employment Insurance premiums 73 5870 4226 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 PPIP premiums payable on employment income 75 0 0 PPIP premiums payable on self-employment income 76 0 0 Canada employment amount 77 5970 6224 Public transit amount 78 30 11 Children's fitness amount 79 200 64 Home renovation expenses 80 420 2117 Home buyers' amount 81 60 285 Adoption expenses 82 0 0 Pension income amount 83 340 670 Caregiver amount 84 10 42 Disability amount 85 20 122 Disability amount transferred from a dependent 86 30 284 Interest paid on student loans 87 280 227 Tuition, education, and textbook amounts 88 420 2167 Tuition, education, and textbook amounts transferred from a child 89 90 426 Amounts transferred from spouse 90 130 471 Allowable portion of medical expenses 91 160 490 Total tax credits on personal amounts 92 6110 16678 Allowable charitable donations and government gifts 93 1370 2506 Eligible cultural, ecological gifts 94 0 0 Total tax credit on donations and gifts 95 1370 721 Total federal non-refundable tax credits 96 6110 17399 Federal dividend tax credit 97 520 664 Basic federal tax 98 6090 81110 Net federal tax 99 6090 81080 CPP contributions on self-employment 100 90 300 Net provincial tax 101 6100 26458 Total tax payable 102 6110 108339 Page details Date modified: 2012-11-07 ...

All money figures in thousands of dollars Please refer to the explanatory notes for information about this table Item Item code Grand total # Grand total $ Loss and nil # Loss and nil $ 1- 4999 # 1- 4999 $ Number of taxable returns 1 508800 0 20 0 880 0 Number of non-taxable returns 2 0 0 0 0 0 0 Total number of returns 3 508800 0 20 0 880 0 Employment income 4 391160 18855289 0 0 320 657 Commissions (from employment) 5 9770 297195 0 0 0 0 Other employment income 6 52240 205158 0 0 20 32 Old Age Security pension 7 71300 435339 0 0 0 0 CPP or QPP benefits 8 105390 737300 0 0 20 20 Other pensions or superannuation 9 81320 1581467 0 0 0 0 Elected split-pension amount 10 21910 214814 0 0 0 0 Universal Child Care Benefit 11 26640 38855 0 0 40 37 Employment Insurance benefits 12 52380 343983 0 0 20 39 Taxable amount of dividends 13 106650 1321610 0 0 40 7 Interest and other investment income 14 173840 460050 0 0 130 29 Net partnership income 15 7290 4550 0 0 0 0 RDSP income 16 0 0 0 0 0 0 Net rental income 17 29340 139373 10-641 20-102 Taxable capital gains 18 36870 509955 0 0 20 4 Support payments received 19 1680 13759 0 0 0 0 Registered Retirement Savings Plan income 20 46420 256533 0 0 30 26 Other income 21 130240 582813 0 0 100 35 Net business income 22 52700 826732 10 135 480 1993 Net professional income 23 5400 306175 0 0 20 100 Net commission income 24 4820 115359 0 0 20 76 Net farming income 25 52200 682201 10-222 170 454 Net fishing income 26 210 1059 0 0 10 28 Workers' compensation benefits 27 12540 51768 0 0 0 0 Social assistance payments 28 4810 13059 0 0 10 14 Net federal supplements 29 6190 11048 0 0 0 0 Total income assessed 30 508800 28005443 20-492 880 3461 Registered pension plan contributions 31 162980 513470 0 0 20 2 Registered Retirement Savings Plan deduction 32 176580 894498 0 0 40 48 Saskatchewan Pension Plan deduction 33 8410 4697 0 0 10 5 Deduction for elected split-pension amount 34 24200 227104 0 0 0 0 Annual union, professional, or like dues 35 150800 105425 0 0 30 1 Universal Child Care Benefit repayment 36 160 77 0 0 0 0 Child care expenses 37 23650 74514 0 0 30 21 Disability supports deductions 38 20 100 0 0 0 0 Business investment loss 39 230 2442 0 0 0 0 Moving expenses 40 5410 19304 0 0 0 0 Support payments made 41 1870 15232 0 0 0 0 Carrying charges and interest expenses 42 80460 70473 0 0 10 5 Deductions for CPP/QPP contributions on self-employment/other earnings 43 57160 47372 20 9 670 42 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 4110 35117 0 0 0 0 Other employment expenses 46 23650 98066 0 0 0 0 Clergy residence deduction 47 1130 11926 0 0 0 0 Other deductions 48 17920 32278 0 0 20 4 Total deductions before adjustments 49 387280 2152094 20 14 710 136 Social benefits repayment 50 12100 31068 0 0 0 0 Net income after adjustments 51 508750 25822924 0 0 870 3331 Canadian Forces personnel and police deduction 52 80 1436 0 0 0 0 Employee home relocation loan deduction 53 100 11 0 0 0 0 Security options deductions 54 530 29259 0 0 0 0 Other payments deductions 55 22940 75691 0 0 20 16 Limited partnership losses of other years 56 150 193 0 0 0 0 Non-capital losses of other years 57 540 3842 0 0 0 0 Net capital losses of other years 58 6890 15770 0 0 0 0 Capital gains deduction 59 5820 319012 0 0 0 0 Northern residents deductions 60 5930 15996 0 0 10 2 Additional deductions 61 1310 1984 0 0 0 0 Farming/fishing losses of prior years 62 1590 14608 0 0 10 19 Total deductions from net income 63 44230 478171 0 0 30 38 Taxable income assessed 64 508690 25345775 0 0 870 3296 Basic personal amount 65 508790 5234386 20 159 880 6986 Age amount 66 70350 367148 0 0 10 13 Spouse or common-law partner amount 67 36120 239944 0 0 60 298 Amount for eligible dependant 68 13200 126245 0 0 10 81 Amount for children 17 and under 69 82650 310709 0 0 80 236 Amount for infirm dependents age 18 or older 70 290 1029 0 0 0 0 CPP or QPP contributions employment 71 366640 581349 0 0 220 29 CPP or QPP contributions self-employment 72 57160 47372 20 9 670 42 Employment Insurance premiums 73 353500 203429 0 0 170 14 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 395860 407584 0 0 250 190 Public transit amount 78 10570 3580 0 0 20 2 Children's fitness amount 79 45290 24145 0 0 20 7 Home renovation expenses 80 101220 507017 0 0 10 38 Home buyers' amount 81 6200 28908 0 0 0 0 Adoption expenses 82 70 415 0 0 0 0 Pension income amount 83 92940 180658 0 0 0 0 Caregiver amount 84 2090 7743 0 0 0 0 Disability amount 85 6350 45658 0 0 0 0 Disability amount transferred from a dependent 86 3520 32017 0 0 0 0 Interest paid on student loans 87 19060 11347 0 0 0 0 Tuition, education, and textbook amounts 88 34420 131803 0 0 0 0 Tuition, education, and textbook amounts transferred from a child 89 15260 74323 0 0 0 0 Amounts transferred from spouse 90 13160 52773 0 0 50 205 Allowable portion of medical expenses 91 84560 196791 0 0 100 181 Total tax credits on personal amounts 92 508800 1322456 20 33 880 1255 Allowable charitable donations and government gifts 93 177260 268925 0 0 10 1 Eligible cultural, ecological gifts 94 90 461 0 0 0 0 Total tax credit on donations and gifts 95 176040 71515 0 0 10 0 Total federal non-refundable tax credits 96 508800 1393970 20 33 880 1256 Federal dividend tax credit 97 105710 190629 0 0 10 0 Basic federal tax 98 487220 2982354 0 0 170 25 Net federal tax 99 486790 2962643 0 0 180 27 CPP contributions on self-employment 100 57160 94745 20 17 670 84 Net provincial tax 101 451880 1784876 0 0 180 19 Total tax payable 102 508800 4873331 20 21 880 130 Item Item code 5000- 9999 # 5000- 9999 $ 10000- 14999 # 10000- 14999 $ 15000- 19999 # 15000- 19999 $ Number of taxable returns 1 5270 0 18200 0 27890 0 Number of non-taxable returns 2 0 0 0 0 0 0 Total number of returns 3 5270 0 18200 0 27890 0 Employment income 4 1710 6600 11110 112193 20680 293525 Commissions (from employment) 5 20 23 190 326 430 1330 Other employment income 6 160 329 880 2961 1690 6137 Old Age Security pension 7 10 21 20 52 1230 7461 CPP or QPP benefits 8 120 243 1730 9682 3740 20753 Other pensions or superannuation 9 30 57 210 1231 1310 8575 Elected split-pension amount 10 10 36 470 3965 1200 10278 Universal Child Care Benefit 11 800 1194 1780 2802 2610 3848 Employment Insurance benefits 12 80 237 1850 11521 4360 28408 Taxable amount of dividends 13 330 112 1450 689 2450 1733 Interest and other investment income 14 1080 491 3650 3886 6020 7905 Net partnership income 15 10-26 40-7 80 15 RDSP income 16 0 0 0 0 0 0 Net rental income 17 120 17 500 1469 950 3187 Taxable capital gains 18 170 121 620 1086 890 1764 Support payments received 19 20 34 70 327 100 610 Registered Retirement Savings Plan income 20 210 224 950 3459 1660 6717 Other income 21 960 895 3360 7464 4960 12292 Net business income 22 3260 21334 4970 45511 4700 49362 Net professional income 23 170 981 250 2175 250 2233 Net commission income 24 140 710 250 1656 260 1882 Net farming income 25 1420 6799 3320 22110 3130 19557 Net fishing income 26 20 110 20 101 30 202 Workers' compensation benefits 27 30 28 170 153 530 690 Social assistance payments 28 70 160 380 882 770 2006 Net federal supplements 29 20 23 80 106 480 847 Total income assessed 30 5270 40752 18200 235801 27890 491315 Registered pension plan contributions 31 120 30 840 380 2860 1866 Registered Retirement Savings Plan deduction 32 260 380 1160 1340 3340 4792 Saskatchewan Pension Plan deduction 33 80 44 250 139 460 247 Deduction for elected split-pension amount 34 0 0 10 17 130 270 Annual union, professional, or like dues 35 300 37 2090 329 4740 1008 Universal Child Care Benefit repayment 36 0 0 10 4 20 4 Child care expenses 37 300 466 560 693 1110 1802 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 0 0 0 0 0 0 Moving expenses 40 20 31 120 176 320 317 Support payments made 41 0 0 20 44 30 61 Carrying charges and interest expenses 42 90 65 570 159 1340 463 Deductions for CPP/QPP contributions on self-employment/other earnings 43 4710 745 7170 2334 5930 2803 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 0 0 10 9 20 19 Other employment expenses 46 30 53 110 159 310 438 Clergy residence deduction 47 0 0 0 0 20 42 Other deductions 48 70 36 420 175 940 440 Total deductions before adjustments 49 4860 1895 10180 6003 14850 14584 Social benefits repayment 50 0 0 0 0 0 0 Net income after adjustments 51 5260 38877 18190 229825 27890 476756 Canadian Forces personnel and police deduction 52 0 0 0 0 0 0 Employee home relocation loan deduction 53 0 0 0 0 0 0 Security options deductions 54 0 0 0 0 0 0 Other payments deductions 55 110 211 620 1141 1760 3543 Limited partnership losses of other years 56 0 0 0 0 0 0 Non-capital losses of other years 57 10 27 60 58 70 165 Net capital losses of other years 58 10 0 60 27 120 83 Capital gains deduction 59 0 0 70 78 70 142 Northern residents deductions 60 10 21 60 93 250 552 Additional deductions 61 0 0 10 3 30 30 Farming/fishing losses of prior years 62 10 53 90 182 110 388 Total deductions from net income 63 150 317 950 1582 2370 4908 Taxable income assessed 64 5260 38572 18190 228251 27890 471848 Basic personal amount 65 5270 50516 18200 184439 27890 285560 Age amount 66 30 151 60 374 1550 9869 Spouse or common-law partner amount 67 540 2899 920 4790 1070 5393 Amount for eligible dependant 68 130 1239 230 2177 310 2941 Amount for children 17 and under 69 630 2391 1160 4439 2170 7562 Amount for infirm dependents age 18 or older 70 10 11 0 0 0 0 CPP or QPP contributions employment 71 1310 227 9360 3647 19150 11116 CPP or QPP contributions self-employment 72 4710 745 7170 2334 5930 2803 Employment Insurance premiums 73 1060 113 9220 1807 18500 4820 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 1580 1427 10990 11060 20750 21265 Public transit amount 78 70 16 250 79 640 233 Children's fitness amount 79 190 93 400 181 780 333 Home renovation expenses 80 110 492 420 1484 1210 4596 Home buyers' amount 81 10 52 20 75 110 450 Adoption expenses 82 0 0 0 0 0 0 Pension income amount 83 30 33 580 1088 2130 3950 Caregiver amount 84 10 11 10 53 30 106 Disability amount 85 30 210 40 255 90 628 Disability amount transferred from a dependent 86 20 150 30 227 30 210 Interest paid on student loans 87 10 6 250 90 860 382 Tuition, education, and textbook amounts 88 10 10 710 765 2570 7274 Tuition, education, and textbook amounts transferred from a child 89 10 19 10 24 90 328 Amounts transferred from spouse 90 260 1120 350 1158 370 1055 Allowable portion of medical expenses 91 760 1238 2630 2923 5620 8167 Total tax credits on personal amounts 92 5270 9476 18200 33521 27890 56858 Allowable charitable donations and government gifts 93 80 29 1350 9907 3500 1562 Eligible cultural, ecological gifts 94 0 0 0 0 0 0 Total tax credit on donations and gifts 95 80 7 1310 100 3420 392 Total federal non-refundable tax credits 96 5270 9483 18200 33621 27890 57250 Federal dividend tax credit 97 40 0 1160 81 2300 254 Basic federal tax 98 560 195 13610 3054 25440 15000 Net federal tax 99 580 200 13600 3053 25430 14959 CPP contributions on self-employment 100 4710 1490 7170 4667 5930 5606 Net provincial tax 101 420 115 3020 370 17040 5173 Total tax payable 102 5270 1805 18200 8089 27890 25738 Item Item code 20000- 24999 # 20000- 24999 $ 25000- 29999 # 25000- 29999 $ 30000- 34999 # 30000- 34999 $ Number of taxable returns 1 39570 0 43320 0 46040 0 Number of non-taxable returns 2 0 0 0 0 0 0 Total number of returns 3 39570 0 43320 0 46040 0 Employment income 4 25910 474075 30270 684736 33020 905779 Commissions (from employment) 5 560 2475 650 3864 690 5474 Other employment income 6 2390 9520 2870 10109 3200 11962 Old Age Security pension 7 8850 54360 9300 57148 9910 60941 CPP or QPP benefits 8 11720 75273 12400 84216 13110 92198 Other pensions or superannuation 9 7830 49886 9110 84777 10150 124774 Elected split-pension amount 10 3060 24281 2830 27902 3260 33903 Universal Child Care Benefit 11 2820 4145 2950 4276 2820 4032 Employment Insurance benefits 12 6060 43420 7090 51357 6670 47141 Taxable amount of dividends 13 4540 4589 5970 9653 7200 18984 Interest and other investment income 14 12270 22838 13780 28460 15110 33143 Net partnership income 15 130 39 190-31 220 48 RDSP income 16 0 0 0 0 0 0 Net rental income 17 1650 5980 1810 7615 2060 8546 Taxable capital gains 18 1510 2851 1860 3510 2210 4851 Support payments received 19 170 1032 180 1128 190 1353 Registered Retirement Savings Plan income 20 2800 11107 3440 13813 3990 16694 Other income 21 7900 18803 9190 22090 10310 26753 Net business income 22 4470 52010 4310 54750 3940 51568 Net professional income 23 230 2709 240 3379 230 3621 Net commission income 24 320 2699 280 2486 350 3173 Net farming income 25 3520 21886 3960 30265 4100 32285 Net fishing income 26 20 125 10 86 10 112 Workers' compensation benefits 27 870 1715 1240 3348 1520 4862 Social assistance payments 28 740 2205 720 2011 770 2065 Net federal supplements 29 2570 3633 960 1967 680 1392 Total income assessed 30 39570 891656 43320 1192917 46040 1495655 Registered pension plan contributions 31 5370 4733 8260 9261 11820 17496 Registered Retirement Savings Plan deduction 32 5570 8933 8150 14820 10420 21242 Saskatchewan Pension Plan deduction 33 590 315 720 396 740 407 Deduction for elected split-pension amount 34 560 1175 1250 4033 1980 8193 Annual union, professional, or like dues 35 6770 1856 8900 3097 11530 5038 Universal Child Care Benefit repayment 36 20 10 20 11 20 13 Child care expenses 37 1700 3587 2150 5255 2390 6963 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 0 0 10 75 10 50 Moving expenses 40 440 603 520 744 470 838 Support payments made 41 50 121 80 249 90 261 Carrying charges and interest expenses 42 4040 1067 5130 1516 6010 2027 Deductions for CPP/QPP contributions on self-employment/other earnings 43 5140 3155 4680 3473 4240 3510 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 40 28 70 55 90 87 Other employment expenses 46 520 905 850 1584 1190 2367 Clergy residence deduction 47 30 125 70 415 100 765 Other deductions 48 1510 672 1890 897 1910 982 Total deductions before adjustments 49 21340 27309 26450 45887 30980 70238 Social benefits repayment 50 0 0 0 0 0 0 Net income after adjustments 51 39570 864347 43320 1147035 46040 1425417 Canadian Forces personnel and police deduction 52 0 0 0 0 0 0 Employee home relocation loan deduction 53 0 0 0 0 0 0 Security options deductions 54 0 0 10 12 0 0 Other payments deductions 55 4120 7552 2840 7326 2880 8319 Limited partnership losses of other years 56 0 0 0 0 0 0 Non-capital losses of other years 57 70 272 40 193 60 395 Net capital losses of other years 58 230 201 320 292 390 305 Capital gains deduction 59 110 357 160 731 190 1131 Northern residents deductions 60 340 817 370 913 470 1188 Additional deductions 61 110 108 120 160 140 192 Farming/fishing losses of prior years 62 110 514 120 694 120 867 Total deductions from net income 63 5000 9825 3890 10336 4150 12417 Taxable income assessed 64 39570 854530 43320 1136708 46040 1413000 Basic personal amount 65 39570 406831 43320 446079 46040 474549 Age amount 66 9330 59773 9880 63274 10440 65999 Spouse or common-law partner amount 67 1410 7652 2240 14372 2730 17726 Amount for eligible dependant 68 310 2619 870 8125 1550 15042 Amount for children 17 and under 69 2980 10862 4340 15486 5600 19885 Amount for infirm dependents age 18 or older 70 10 20 10 30 10 31 CPP or QPP contributions employment 71 24300 19171 28320 28501 30940 38548 CPP or QPP contributions self-employment 72 5140 3155 4680 3473 4240 3510 Employment Insurance premiums 73 23620 7786 28000 11296 30570 14873 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 26350 26984 30770 31562 33680 34589 Public transit amount 78 1180 413 1150 411 1100 364 Children's fitness amount 79 1190 529 1610 704 2300 1000 Home renovation expenses 80 2720 10633 4250 17583 5690 24331 Home buyers' amount 81 230 1004 380 1691 540 2419 Adoption expenses 82 0 0 0 0 0 0 Pension income amount 83 9480 18119 10540 20475 11460 22353 Caregiver amount 84 90 287 120 378 150 545 Disability amount 85 360 2551 750 5416 900 6446 Disability amount transferred from a dependent 86 60 322 100 689 160 1274 Interest paid on student loans 87 1370 677 1790 898 2020 1053 Tuition, education, and textbook amounts 88 3720 14971 3860 17026 3670 15716 Tuition, education, and textbook amounts transferred from a child 89 220 891 380 1692 530 2327 Amounts transferred from spouse 90 680 2004 1180 4030 1570 6414 Allowable portion of medical expenses 91 10890 16565 11330 20293 10970 22430 Total tax credits on personal amounts 92 39570 92074 43320 107024 46040 118714 Allowable charitable donations and government gifts 93 8540 5007 11360 9204 13320 12402 Eligible cultural, ecological gifts 94 0 0 10 33 10 13 Total tax credit on donations and gifts 95 8430 1283 11250 2448 13190 3326 Total federal non-refundable tax credits 96 39570 93358 43320 109472 46040 122040 Federal dividend tax credit 97 4410 720 5910 1450 7210 2710 Basic federal tax 98 37520 35138 41720 60221 44790 87564 Net federal tax 99 37490 35014 41670 59977 44720 87160 CPP contributions on self-employment 100 5140 6309 4680 6946 4240 7020 Net provincial tax 101 29950 16647 36940 33332 41980 52887 Total tax payable 102 39570 57970 43320 100256 46040 147067 Item Item code 35000- 39999 # 35000- 39999 $ 40000- 44999 # 40000- 44999 $ 45000- 49999 # 45000- 49999 $ Number of taxable returns 1 45070 0 41780 0 33550 0 Number of non-taxable returns 2 0 0 0 0 0 0 Total number of returns 3 45070 0 41780 0 33550 0 Employment income 4 34040 1089718 31270 1119260 26670 1085145 Commissions (from employment) 5 760 7309 720 7733 680 9007 Other employment income 6 3470 11276 3250 10406 3190 9879 Old Age Security pension 7 8220 50615 7710 47504 5140 31673 CPP or QPP benefits 8 11480 82458 10880 77333 7550 55262 Other pensions or superannuation 9 9250 152223 8980 172512 6350 146906 Elected split-pension amount 10 2180 25088 3080 32943 1040 10295 Universal Child Care Benefit 11 2710 3915 2080 2974 1630 2300 Employment Insurance benefits 12 5970 42024 4650 30935 3540 22882 Taxable amount of dividends 13 7680 30278 8730 44013 6930 43254 Interest and other investment income 14 14750 31361 14810 35815 11450 26218 Net partnership income 15 290-21 370 159 340-31 RDSP income 16 0 0 0 0 0 0 Net rental income 17 2110 8710 2220 9595 1940 8680 Taxable capital gains 18 2290 5917 2670 7302 2130 7539 Support payments received 19 200 1343 160 1209 120 1017 Registered Retirement Savings Plan income 20 4180 18089 4140 18831 3410 15121 Other income 21 10550 31851 10790 32087 8520 26113 Net business income 22 3680 49853 3520 53733 2790 44756 Net professional income 23 240 3479 240 3489 190 3245 Net commission income 24 340 3497 300 3605 280 3572 Net farming income 25 3810 31964 4330 50816 3090 31850 Net fishing income 26 20 100 10 9 10 47 Workers' compensation benefits 27 1600 5700 1330 6061 1100 5547 Social assistance payments 28 560 1301 290 830 140 433 Net federal supplements 29 480 1000 250 491 170 400 Total income assessed 30 45070 1689049 41780 1769646 33550 1591111 Registered pension plan contributions 31 14140 25225 13700 27899 12420 29886 Registered Retirement Savings Plan deduction 32 12380 28623 12910 33740 12280 37572 Saskatchewan Pension Plan deduction 33 850 473 750 416 650 363 Deduction for elected split-pension amount 34 2740 15269 2900 20273 2510 22678 Annual union, professional, or like dues 35 13120 6727 12220 6764 10900 6764 Universal Child Care Benefit repayment 36 10 9 10 2 10 2 Child care expenses 37 2670 8350 2230 7304 1860 6613 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 10 97 20 123 10 70 Moving expenses 40 450 989 440 1130 390 1186 Support payments made 41 90 301 110 382 110 419 Carrying charges and interest expenses 42 6360 2571 6340 2949 5480 2921 Deductions for CPP/QPP contributions on self-employment/other earnings 43 3920 3541 4110 4178 2970 3285 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 120 178 160 214 140 318 Other employment expenses 46 1430 3213 1550 4218 1720 5482 Clergy residence deduction 47 110 915 130 1181 140 1502 Other deductions 48 1810 1118 1490 954 1190 1035 Total deductions before adjustments 49 33220 97606 32030 111742 27410 120103 Social benefits repayment 50 0 0 0 0 0 0 Net income after adjustments 51 45070 1591444 41780 1657904 33550 1471007 Canadian Forces personnel and police deduction 52 0 0 0 0 10 50 Employee home relocation loan deduction 53 0 0 0 0 0 0 Security options deductions 54 10 12 20 49 10 28 Other payments deductions 55 2560 8001 1820 7383 1380 6381 Limited partnership losses of other years 56 0 0 10 3 10 7 Non-capital losses of other years 57 50 367 30 246 30 181 Net capital losses of other years 58 380 325 460 410 410 525 Capital gains deduction 59 220 2065 260 2254 270 3062 Northern residents deductions 60 440 1103 410 1044 330 869 Additional deductions 61 150 201 150 182 110 112 Farming/fishing losses of prior years 62 100 657 120 796 80 551 Total deductions from net income 63 3790 12757 3180 12404 2530 11783 Taxable income assessed 64 45070 1578896 41780 1645500 33550 1459224 Basic personal amount 65 45070 464711 41780 430906 33550 346015 Age amount 66 8800 51217 8170 42885 5510 25913 Spouse or common-law partner amount 67 2860 18856 2580 17061 2310 15363 Amount for eligible dependant 68 1740 16891 1410 13524 1070 10292 Amount for children 17 and under 69 6230 22548 6160 22590 5340 19823 Amount for infirm dependents age 18 or older 70 20 80 30 106 20 69 CPP or QPP contributions employment 71 31910 47243 29040 48833 24980 46999 CPP or QPP contributions self-employment 72 3920 3541 4110 4178 2970 3285 Employment Insurance premiums 73 31370 17783 28530 18008 24420 16209 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 34680 35653 31820 32682 27050 27906 Public transit amount 78 940 342 840 302 650 227 Children's fitness amount 79 2850 1256 2970 1387 2740 1323 Home renovation expenses 80 6950 30644 7570 34768 7050 32478 Home buyers' amount 81 640 2967 630 2944 630 2918 Adoption expenses 82 10 40 10 52 10 20 Pension income amount 83 10220 20015 10350 20295 7010 13722 Caregiver amount 84 160 556 210 761 190 745 Disability amount 85 810 5793 750 5365 520 3739 Disability amount transferred from a dependent 86 230 1872 300 2525 290 2573 Interest paid on student loans 87 2130 1219 1740 1049 1520 1065 Tuition, education, and textbook amounts 88 3470 14006 2860 11189 2460 10220 Tuition, education, and textbook amounts transferred from a child 89 690 3081 820 3708 810 3814 Amounts transferred from spouse 90 1550 6750 1130 4775 870 3763 Allowable portion of medical expenses 91 9170 20944 8080 20908 5210 14760 Total tax credits on personal amounts 92 45070 118201 41780 111120 33550 90486 Allowable charitable donations and government gifts 93 14520 14088 14300 16519 12130 13655 Eligible cultural, ecological gifts 94 10 3 10 5 10 11 Total tax credit on donations and gifts 95 14400 3790 14200 4496 12050 3715 Total federal non-refundable tax credits 96 45070 121991 41780 115617 33550 94201 Federal dividend tax credit 97 7720 4161 8770 6070 6980 6038 Basic federal tax 98 44050 110909 40860 127032 32940 127183 Net federal tax 99 44000 110407 40820 126423 32910 126553 CPP contributions on self-employment 100 3920 7081 4110 8356 2970 6571 Net provincial tax 101 42690 70484 40600 84306 32980 83507 Total tax payable 102 45070 187973 41780 219085 33550 216631 Item Item code 50000- 54999 # 50000- 54999 $ 55000- 59999 # 55000- 59999 $ 60000- 69999 # 60000- 69999 $ Number of taxable returns 1 29860 0 25120 0 40400 0 Number of non-taxable returns 2 0 0 0 0 0 0 Total number of returns 3 29860 0 25120 0 40400 0 Employment income 4 24240 1100626 20860 1043147 33900 1915818 Commissions (from employment) 5 580 9095 490 9154 860 21741 Other employment income 6 3210 8165 2990 7099 5440 13007 Old Age Security pension 7 4090 25180 3130 19174 4930 30233 CPP or QPP benefits 8 6190 45465 4790 35380 7390 54257 Other pensions or superannuation 9 5320 134961 4130 113658 6380 176699 Elected split-pension amount 10 760 7823 650 6138 1250 13908 Universal Child Care Benefit 11 1440 2091 1150 1657 1560 2282 Employment Insurance benefits 12 2800 16681 2180 12665 2810 15582 Taxable amount of dividends 13 6580 50641 5730 44677 10050 101376 Interest and other investment income 14 10280 24720 8690 21085 14420 39797 Net partnership income 15 360-70 320-15 650 127 RDSP income 16 0 0 0 0 0 0 Net rental income 17 1790 8740 1550 7190 2710 12567 Taxable capital gains 18 2080 8592 1830 9459 3380 22946 Support payments received 19 90 770 70 613 100 1008 Registered Retirement Savings Plan income 20 3100 14602 2700 13509 4290 22829 Other income 21 7700 24261 6780 22896 11090 40413 Net business income 22 2460 39356 2100 36457 3220 58483 Net professional income 23 190 3521 170 3409 330 7541 Net commission income 24 270 4570 230 3144 380 7671 Net farming income 25 2690 31427 2290 27347 3960 52538 Net fishing income 26 10-1 0 0 0 0 Workers' compensation benefits 27 860 4460 710 3463 970 5523 Social assistance payments 28 90 274 60 171 80 241 Net federal supplements 29 100 245 80 169 110 237 Total income assessed 30 29860 1566198 25120 1441652 40400 2616868 Registered pension plan contributions 31 12230 33492 10960 33730 18280 64858 Registered Retirement Savings Plan deduction 32 12120 41531 10760 40056 19060 80912 Saskatchewan Pension Plan deduction 33 550 309 400 226 680 385 Deduction for elected split-pension amount 34 2220 23610 1750 20939 2560 31972 Annual union, professional, or like dues 35 10790 7497 9800 7440 16340 13673 Universal Child Care Benefit repayment 36 10 9 10 1 10 7 Child care expenses 37 1700 6351 1390 5188 2060 8032 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 10 57 10 118 20 221 Moving expenses 40 320 1181 300 1203 500 2193 Support payments made 41 90 391 100 504 160 855 Carrying charges and interest expenses 42 5090 3213 4310 2706 7370 5253 Deductions for CPP/QPP contributions on self-employment/other earnings 43 2230 2751 1630 2143 2360 3324 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 180 572 160 563 330 1220 Other employment expenses 46 1670 5657 1710 6101 3070 11749 Clergy residence deduction 47 140 1553 100 1332 140 1919 Other deductions 48 1000 806 820 911 1240 1632 Total deductions before adjustments 49 25180 128988 21600 123169 35410 228209 Social benefits repayment 50 200 51 760 622 2000 1776 Net income after adjustments 51 29860 1437159 25120 1317861 40400 2386936 Canadian Forces personnel and police deduction 52 10 106 10 162 10 159 Employee home relocation loan deduction 53 0 0 0 0 10 0 Security options deductions 54 10 40 20 54 20 82 Other payments deductions 55 1030 4979 840 3803 1130 6001 Limited partnership losses of other years 56 0 0 10 1 10 28 Non-capital losses of other years 57 20 147 20 228 20 106 Net capital losses of other years 58 400 595 370 595 670 1167 Capital gains deduction 59 250 3554 250 3920 580 12506 Northern residents deductions 60 300 808 290 761 520 1437 Additional deductions 61 80 87 70 60 100 238 Farming/fishing losses of prior years 62 70 463 90 901 120 1009 Total deductions from net income 63 2110 10803 1880 10485 3060 22758 Taxable income assessed 64 29860 1426356 25120 1307375 40400 2364178 Basic personal amount 65 29860 308024 25120 259123 40400 416831 Age amount 66 4400 18002 3380 11529 5370 12545 Spouse or common-law partner amount 67 2130 14086 1880 12566 3280 22379 Amount for eligible dependant 68 920 8930 810 7784 1170 11347 Amount for children 17 and under 69 5260 19565 4720 17491 8480 32161 Amount for infirm dependents age 18 or older 70 30 96 20 64 20 72 CPP or QPP contributions employment 71 22770 44515 19710 39135 31950 64244 CPP or QPP contributions self-employment 72 2230 2751 1630 2143 2360 3324 Employment Insurance premiums 73 22250 15124 19340 13308 31110 21675 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 24610 25354 21160 21849 34280 35465 Public transit amount 78 580 187 530 182 780 265 Children's fitness amount 79 2830 1405 2660 1324 5120 2686 Home renovation expenses 80 6950 33650 6310 30305 11500 57648 Home buyers' amount 81 600 2799 500 2310 710 3398 Adoption expenses 82 10 66 0 0 10 92 Pension income amount 83 5740 11205 4540 8898 7010 13622 Caregiver amount 84 160 559 130 473 200 760 Disability amount 85 420 3037 360 2569 430 3085 Disability amount transferred from a dependent 86 260 2452 240 2303 430 4084 Interest paid on student loans 87 1530 1082 1310 893 1890 1206 Tuition, education, and textbook amounts 88 2040 8101 1690 6715 2350 8705 Tuition, education, and textbook amounts transferred from a child 89 850 3957 820 3839 1540 7321 Amounts transferred from spouse 90 810 3481 590 2419 1010 4327 Allowable portion of medical expenses 91 4060 11805 2880 8997 4170 13556 Total tax credits on personal amounts 92 29860 81035 25120 68436 40400 111120 Allowable charitable donations and government gifts 93 11610 14233 10120 12711 17240 23419 Eligible cultural, ecological gifts 94 10 3 10 29 10 55 Total tax credit on donations and gifts 95 11530 3888 10050 3486 17150 6447 Total federal non-refundable tax credits 96 29860 84923 25120 71922 40400 117567 Federal dividend tax credit 97 6630 7099 5770 6352 10130 14436 Basic federal tax 98 29370 137454 24860 138051 40030 273147 Net federal tax 99 29340 136716 24840 137372 39990 271735 CPP contributions on self-employment 100 2230 5501 1630 4287 2360 6648 Net provincial tax 101 29490 89513 24940 88934 40190 174478 Total tax payable 102 29860 231781 25120 231214 40400 454638 Item Item code 70000- 79999 # 70000- 79999 $ 80000- 89999 # 80000- 89999 $ 90000- 99999 # 90000- 99999 $ Number of taxable returns 1 32010 0 22090 0 15300 0 Number of non-taxable returns 2 0 0 0 0 0 0 Total number of returns 3 32010 0 22090 0 15300 0 Employment income 4 28390 1884760 19550 1458716 13660 1137173 Commissions (from employment) 5 710 22214 480 18272 390 17309 Other employment income 6 6700 9059 3500 8130 2380 5656 Old Age Security pension 7 2320 14125 1580 9504 960 5720 CPP or QPP benefits 8 3910 28656 2660 19373 1650 12175 Other pensions or superannuation 9 3460 108630 2390 76530 1490 47479 Elected split-pension amount 10 630 6300 450 4558 260 2012 Universal Child Care Benefit 11 950 1363 500 708 290 453 Employment Insurance benefits 12 1770 9362 1080 5106 600 2981 Taxable amount of dividends 13 8110 88535 6440 82957 4770 64558 Interest and other investment income 14 11400 26915 8390 21825 6010 16280 Net partnership income 15 570 24 470-70 410 249 RDSP income 16 0 0 0 0 0 0 Net rental income 17 2180 9307 1790 7524 1260 6817 Taxable capital gains 18 2810 22506 2230 21068 1650 18503 Support payments received 19 80 929 40 504 20 366 Registered Retirement Savings Plan income 20 3360 17355 2400 13978 1640 11245 Other income 21 9120 33261 6570 28623 4810 23638 Net business income 22 2390 47097 1710 38043 1200 29922 Net professional income 23 300 7317 260 8205 230 10135 Net commission income 24 310 6928 240 7166 180 4989 Net farming income 25 2820 40993 2210 37724 1540 29004 Net fishing income 26 10 13 10-5 10 5 Workers' compensation benefits 27 580 3591 450 2416 230 1375 Social assistance payments 28 50 142 30 134 10 40 Net federal supplements 29 60 166 40 75 30 57 Total income assessed 30 32010 2389549 22090 1871064 15300 1448139 Registered pension plan contributions 31 16980 73735 11370 54411 7770 40884 Registered Retirement Savings Plan deduction 32 17240 82632 12870 73634 9500 65094 Saskatchewan Pension Plan deduction 33 530 301 370 212 220 128 Deduction for elected split-pension amount 34 1610 20851 1150 15094 710 9655 Annual union, professional, or like dues 35 15630 14475 10100 10799 6470 7363 Universal Child Care Benefit repayment 36 10 3 0 0 0 0 Child care expenses 37 1450 5468 760 2915 450 1952 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 20 200 20 149 20 196 Moving expenses 40 330 2034 240 1714 160 1279 Support payments made 41 180 1226 150 1053 110 876 Carrying charges and interest expenses 42 6100 5232 4700 4617 3600 3631 Deductions for CPP/QPP contributions on self-employment/other earnings 43 1650 2484 1210 1840 840 1351 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 320 1147 280 1328 240 977 Other employment expenses 46 2430 10188 1780 7861 1340 6591 Clergy residence deduction 47 70 1055 40 495 20 257 Other deductions 48 950 1480 620 1151 430 1062 Total deductions before adjustments 49 29340 222518 20370 177274 14280 141323 Social benefits repayment 50 2240 2658 1790 3389 1160 3115 Net income after adjustments 51 32010 2164373 22090 1690402 15300 1303701 Canadian Forces personnel and police deduction 52 10 212 10 140 10 221 Employee home relocation loan deduction 53 10 0 20 2 10 2 Security options deductions 54 20 109 40 132 20 102 Other payments deductions 55 670 3896 500 2616 260 1456 Limited partnership losses of other years 56 10 2 10 5 10 25 Non-capital losses of other years 57 20 257 10 87 10 70 Net capital losses of other years 58 500 943 430 1066 340 796 Capital gains deduction 59 480 12651 380 12177 280 11513 Northern residents deductions 60 580 1680 440 1366 350 1075 Additional deductions 61 50 61 70 231 20 120 Farming/fishing losses of prior years 62 90 1145 70 943 60 516 Total deductions from net income 63 2350 20961 1880 18801 1300 15898 Taxable income assessed 64 32010 2143413 22090 1671601 15290 1287877 Basic personal amount 65 32010 330276 22090 227945 15300 157790 Age amount 66 2200 3405 690 1169 260 380 Spouse or common-law partner amount 67 2960 20459 2220 15465 1720 12289 Amount for eligible dependant 68 930 8857 610 5837 360 3466 Amount for children 17 and under 69 7790 30000 5710 22228 4160 16189 Amount for infirm dependents age 18 or older 70 20 86 20 82 20 53 CPP or QPP contributions employment 71 27260 55600 18840 38458 13180 27094 CPP or QPP contributions self-employment 72 1650 2484 1210 1840 840 1351 Employment Insurance premiums 73 26380 18696 18030 12831 12510 8941 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 28580 29658 19700 20450 13750 14278 Public transit amount 78 580 180 370 126 270 75 Children's fitness amount 79 5110 2853 3720 2150 2800 1654 Home renovation expenses 80 10130 53283 7710 41316 5670 31036 Home buyers' amount 81 460 2205 270 1325 190 908 Adoption expenses 82 10 27 0 0 0 0 Pension income amount 83 3900 7600 2720 5288 1720 3344 Caregiver amount 84 190 735 110 424 70 270 Disability amount 85 260 1885 170 1245 120 842 Disability amount transferred from a dependent 86 370 3617 240 2314 190 1890 Interest paid on student loans 87 1110 730 690 463 340 199 Tuition, education, and textbook amounts 88 1770 6286 1100 3749 700 2669 Tuition, education, and textbook amounts transferred from a child 89 1810 8862 1410 6986 1140 5701 Amounts transferred from spouse 90 750 3100 550 2288 400 1522 Allowable portion of medical expenses 91 2460 8249 1590 5468 1050 3335 Total tax credits on personal amounts 92 32010 89870 22090 62923 15300 44293 Allowable charitable donations and government gifts 93 15070 21895 10980 17653 8060 12224 Eligible cultural, ecological gifts 94 10 63 0 0 0 0 Total tax credit on donations and gifts 95 14990 6048 10950 4774 8030 3351 Total federal non-refundable tax credits 96 32010 95918 22090 67697 15300 47644 Federal dividend tax credit 97 8160 12560 6450 11794 4790 9170 Basic federal tax 98 31800 271843 21980 225646 15250 185958 Net federal tax 99 31780 270516 21980 224374 15240 184940 CPP contributions on self-employment 100 1650 4969 1210 3681 840 2701 Net provincial tax 101 31880 171132 22030 141191 15270 113819 Total tax payable 102 32010 449274 22090 372634 15300 304575 Item Item code 100000- 149999 # 100000- 149999 $ 150000- 249999 # 150000- 249999 $ 250000 and over # 250000 and over $ Number of taxable returns 1 29280 0 9030 0 4120 0 Number of non-taxable returns 2 0 0 0 0 0 0 Total number of returns 3 29280 0 9030 0 4120 0 Employment income 4 25460 2501353 7010 902929 3080 1139047 Commissions (from employment) 5 960 59582 420 50008 200 52275 Other employment income 6 4850 19694 1450 17407 610 44281 Old Age Security pension 7 2080 11995 1100 6044 730 3586 CPP or QPP benefits 8 3480 25215 1590 11845 980 7497 Other pensions or superannuation 9 3050 102682 1240 48936 630 30936 Elected split-pension amount 10 520 4101 170 815 100 454 Universal Child Care Benefit 11 380 553 100 163 30 59 Employment Insurance benefits 12 730 3013 90 424 30 206 Taxable amount of dividends 13 11720 237486 5050 200092 2880 297977 Interest and other investment income 14 13260 45368 5290 32463 3090 41451 Net partnership income 15 1210-31 870 344 790 3846 RDSP income 16 0 0 0 0 0 0 Net rental income 17 2850 16146 1120 9722 690 8303 Taxable capital gains 18 4550 77603 2320 89999 1660 204210 Support payments received 19 50 871 10 305 0 0 Registered Retirement Savings Plan income 20 3080 27201 800 15577 250 16154 Other income 21 10730 78889 4320 63502 2500 88943 Net business income 22 2370 78725 790 43091 350 30553 Net professional income 23 710 41657 680 83038 490 115940 Net commission income 24 430 22934 190 18583 70 16017 Net farming income 25 3670 97686 1450 68703 720 49015 Net fishing income 26 20 78 0 0 0 0 Workers' compensation benefits 27 290 2071 50 569 10 193 Social assistance payments 28 40 131 10 15 0 0 Net federal supplements 29 50 145 30 60 10 38 Total income assessed 30 29280 3455146 9030 1664633 4120 2151324 Registered pension plan contributions 31 12650 73775 2450 16090 740 5716 Registered Retirement Savings Plan deduction 32 19750 194140 6150 103166 2640 61841 Saskatchewan Pension Plan deduction 33 400 232 130 74 40 25 Deduction for elected split-pension amount 34 1400 21687 520 8660 210 2729 Annual union, professional, or like dues 35 9260 10682 1440 1469 400 405 Universal Child Care Benefit repayment 36 0 0 0 0 0 0 Child care expenses 37 640 2493 160 754 50 306 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 40 427 20 251 10 327 Moving expenses 40 270 2324 90 1036 20 328 Support payments made 41 280 3245 140 2684 70 2551 Carrying charges and interest expenses 42 8310 10874 3490 8277 2130 12922 Deductions for CPP/QPP contributions on self-employment/other earnings 43 2050 3434 1120 2001 540 969 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 760 5189 580 6754 610 16458 Other employment expenses 46 2700 16814 910 8786 340 5892 Clergy residence deduction 47 30 328 0 0 0 0 Other deductions 48 950 4709 380 5778 280 8437 Total deductions before adjustments 49 27160 350361 8220 165821 3690 118915 Social benefits repayment 50 2260 10084 1040 5850 640 3523 Net income after adjustments 51 29280 3094701 9030 1492962 4120 2028886 Canadian Forces personnel and police deduction 52 10 293 0 0 0 0 Employee home relocation loan deduction 53 20 2 10 2 10 2 Security options deductions 54 120 902 110 2138 110 25596 Other payments deductions 55 350 2285 60 586 20 196 Limited partnership losses of other years 56 30 18 10 71 20 31 Non-capital losses of other years 57 20 313 0 0 10 577 Net capital losses of other years 58 960 2901 490 2263 350 3277 Capital gains deduction 59 940 51414 690 71013 620 130441 Northern residents deductions 60 650 1972 100 251 20 45 Additional deductions 61 60 76 30 93 10 30 Farming/fishing losses of prior years 62 160 1716 60 1723 30 1471 Total deductions from net income 63 3110 61916 1460 78414 1060 161767 Taxable income assessed 64 29260 3032945 9020 1414795 4110 1867411 Basic personal amount 65 29280 302090 9030 93122 4120 42434 Age amount 66 210 435 50 171 20 44 Spouse or common-law partner amount 67 3750 27016 1050 7815 440 3450 Amount for eligible dependant 68 590 5522 120 1055 60 515 Amount for children 17 and under 69 8350 33058 2450 9802 1070 4387 Amount for infirm dependents age 18 or older 70 30 115 20 75 10 21 CPP or QPP contributions employment 71 24310 49740 6450 12965 2640 5281 CPP or QPP contributions self-employment 72 2050 3434 1120 2001 540 969 Employment Insurance premiums 73 22000 15673 4950 3456 1470 1016 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 25640 26623 7100 7345 3130 3238 Public transit amount 78 460 133 120 32 40 9 Children's fitness amount 79 5580 3541 1700 1174 730 545 Home renovation expenses 80 11640 67871 3710 23606 1620 11250 Home buyers' amount 81 240 1160 50 216 10 68 Adoption expenses 82 10 23 0 0 0 0 Pension income amount 83 3450 6679 1380 2633 710 1334 Caregiver amount 84 190 746 60 243 20 87 Disability amount 85 210 1489 100 688 60 396 Disability amount transferred from a dependent 86 390 3807 120 1113 60 575 Interest paid on student loans 87 400 269 80 51 10 14 Tuition, education, and textbook amounts 88 1100 3252 270 995 70 153 Tuition, education, and textbook amounts transferred from a child 89 2720 13982 960 5253 450 2538 Amounts transferred from spouse 90 770 3210 210 808 80 333 Allowable portion of medical expenses 91 2190 8341 900 4700 510 3926 Total tax credits on personal amounts 92 29280 86731 9030 26898 4120 12388 Allowable charitable donations and government gifts 93 16780 34619 5560 19613 2740 30184 Eligible cultural, ecological gifts 94 10 71 0 0 0 0 Total tax credit on donations and gifts 95 16730 9682 5550 5563 2740 8718 Total federal non-refundable tax credits 96 29280 96413 9030 32461 4120 21106 Federal dividend tax credit 97 11650 33393 4900 28573 2720 45769 Basic federal tax 98 29180 482037 8990 263198 4100 438699 Net federal tax 99 29160 478672 8960 260117 4100 434426 CPP contributions on self-employment 100 2050 6868 1120 4003 540 1938 Net provincial tax 101 29210 282469 8980 147240 4100 229261 Total tax payable 102 29280 778093 9030 417209 4120 669148 Item Item code 50000 and over # 50000 and over $ Number of taxable returns 1 207210 0 Number of non-taxable returns 2 0 0 Total number of returns 3 207210 0 Employment income 4 176160 13083569 Commissions (from employment) 5 5090 259651 Other employment income 6 31120 132500 Old Age Security pension 7 20910 125562 CPP or QPP benefits 8 32640 239863 Other pensions or superannuation 9 28090 840509 Elected split-pension amount 10 4790 46109 Universal Child Care Benefit 11 6410 9328 Employment Insurance benefits 12 12080 66020 Taxable amount of dividends 13 61330 1168299 Interest and other investment income 14 80810 269904 Net partnership income 15 5620 4404 RDSP income 16 0 0 Net rental income 17 15950 86316 Taxable capital gains 18 22510 474887 Support payments received 19 450 5707 Registered Retirement Savings Plan income 20 21620 152449 Other income 21 63610 404426 Net business income 22 16590 401726 Net professional income 23 3340 280764 Net commission income 24 2290 92001 Net farming income 25 21350 434438 Net fishing income 26 50 138 Workers' compensation benefits 27 4150 23661 Social assistance payments 28 360 1151 Net federal supplements 29 510 1190 Total income assessed 30 207210 18604573 Registered pension plan contributions 31 93430 396691 Registered Retirement Savings Plan deduction 32 110090 743006 Saskatchewan Pension Plan deduction 33 3320 1892 Deduction for elected split-pension amount 34 12120 155196 Annual union, professional, or like dues 35 80210 73802 Universal Child Care Benefit repayment 36 40 22 Child care expenses 37 8660 33459 Disability supports deductions 38 10 67 Business investment loss 39 160 1947 Moving expenses 40 2240 13292 Support payments made 41 1280 13385 Carrying charges and interest expenses 42 45090 56725 Deductions for CPP/QPP contributions on self-employment/other earnings 43 13620 20298 Deduction for PPIP premiums on self-employment income 44 0 0 Exploration and development expenses 45 3460 34209 Other employment expenses 46 15950 79640 Clergy residence deduction 47 540 6980 Other deductions 48 6670 25966 Total deductions before adjustments 49 185230 1656577 Social benefits repayment 50 12100 31068 Net income after adjustments 51 207210 16916980 Canadian Forces personnel and police deduction 52 70 1366 Employee home relocation loan deduction 53 90 11 Security options deductions 54 470 29155 Other payments deductions 55 4860 25818 Limited partnership losses of other years 56 120 182 Non-capital losses of other years 57 120 1938 Net capital losses of other years 58 4510 13603 Capital gains deduction 59 4480 309188 Northern residents deductions 60 3260 9395 Additional deductions 61 490 995 Farming/fishing losses of prior years 62 740 9886 Total deductions from net income 63 18200 401803 Taxable income assessed 64 207160 16515950 Basic personal amount 65 207210 2137634 Age amount 66 16580 47680 Spouse or common-law partner amount 67 19430 135525 Amount for eligible dependant 68 5570 53315 Amount for children 17 and under 69 47980 184881 Amount for infirm dependents age 18 or older 70 190 665 CPP or QPP contributions employment 71 167120 337033 CPP or QPP contributions self-employment 72 13620 20298 Employment Insurance premiums 73 158040 110721 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 PPIP premiums payable on employment income 75 0 0 PPIP premiums payable on self-employment income 76 0 0 Canada employment amount 77 177940 184260 Public transit amount 78 3730 1190 Children's fitness amount 79 30250 17331 Home renovation expenses 80 65240 349964 Home buyers' amount 81 3030 14389 Adoption expenses 82 50 276 Pension income amount 83 31150 60603 Caregiver amount 84 1120 4298 Disability amount 85 2120 15234 Disability amount transferred from a dependent 86 2300 22155 Interest paid on student loans 87 7360 4908 Tuition, education, and textbook amounts 88 11100 40625 Tuition, education, and textbook amounts transferred from a child 89 11700 58439 Amounts transferred from spouse 90 5160 21488 Allowable portion of medical expenses 91 19800 68377 Total tax credits on personal amounts 92 207210 583693 Allowable charitable donations and government gifts 93 98160 186551 Eligible cultural, ecological gifts 94 40 392 Total tax credit on donations and gifts 95 97720 51958 Total federal non-refundable tax credits 96 207210 635651 Federal dividend tax credit 97 61200 169147 Basic federal tax 98 205560 2416032 Net federal tax 99 205390 2398866 CPP contributions on self-employment 100 13620 40596 Net provincial tax 101 206080 1438037 Total tax payable 102 207210 3908567 Page details Date modified: 2012-11-07 ...

All money figures in thousands of dollars Please refer to the explanatory notes for information about this table Item Item code Grand total # Grand total $ Loss and nil # Loss and nil $ 1- 4999 # 1- 4999 $ Number of taxable returns 1 10300 0 0 0 10 0 Number of non-taxable returns 2 8450 0 80 0 2940 0 Total number of returns 3 18750 0 80 0 2950 0 Employment income 4 16330 687872 0 0 1990 3047 Commissions (from employment) 5 30 132 0 0 0 0 Other employment income 6 630 2817 0 0 40 47 Old Age Security pension 7 910 5502 0 0 10 5 CPP or QPP benefits 8 1580 7567 0 0 80 137 Other pensions or superannuation 9 600 10000 0 0 0 0 Elected split-pension amount 10 160 1274 0 0 10 11 Universal Child Care Benefit 11 3260 5189 0 0 970 1644 Employment Insurance benefits 12 2110 17201 0 0 20 23 Taxable amount of dividends 13 610 5076 0 0 10 7 Interest and other investment income 14 1220 1359 0 0 20 7 Net partnership income 15 40 179 0 0 0 0 RDSP income 16 0 0 0 0 0 0 Net rental income 17 350 443 0 0 0 0 Taxable capital gains 18 160 1728 0 0 0 0 Support payments received 19 10 60 0 0 0 0 Registered Retirement Savings Plan income 20 950 4657 0 0 10 6 Other income 21 2460 11351 0 0 130 108 Net business income 22 470 7285 0 0 10 24 Net professional income 23 90 6505 0 0 0 0 Net commission income 24 20 33 0 0 0 0 Net farming income 25 10-34 0 0 0 0 Net fishing income 26 50 1243 0 0 0 0 Workers' compensation benefits 27 340 1721 0 0 10 19 Social assistance payments 28 5100 24943 0 0 700 1870 Net federal supplements 29 650 3167 0 0 20 25 Total income assessed 30 18670 807270 0 0 2950 6994 Registered pension plan contributions 31 4570 18555 0 0 10 1 Registered Retirement Savings Plan deduction 32 2380 15674 0 0 10 10 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 170 1461 0 0 0 0 Annual union, professional, or like dues 35 6430 4428 0 0 200 5 Universal Child Care Benefit repayment 36 60 27 0 0 10 6 Child care expenses 37 500 1765 0 0 10 5 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 0 0 0 0 0 0 Moving expenses 40 150 481 0 0 0 0 Support payments made 41 30 573 0 0 0 0 Carrying charges and interest expenses 42 260 464 0 0 0 0 Deductions for CPP/QPP contributions on self-employment/other earnings 43 270 242 0 0 0 0 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 10 88 0 0 0 0 Other employment expenses 46 90 176 0 0 0 0 Clergy residence deduction 47 10 114 0 0 0 0 Other deductions 48 520 580 0 0 20 13 Total deductions before adjustments 49 8920 44643 0 0 240 39 Social benefits repayment 50 260 501 0 0 0 0 Net income after adjustments 51 18660 762212 0 0 2950 6961 Canadian Forces personnel and police deduction 52 0 0 0 0 0 0 Employee home relocation loan deduction 53 0 0 0 0 0 0 Security options deductions 54 0 0 0 0 0 0 Other payments deductions 55 5480 29830 0 0 720 1914 Limited partnership losses of other years 56 0 0 0 0 0 0 Non-capital losses of other years 57 10 128 0 0 0 0 Net capital losses of other years 58 30 116 0 0 0 0 Capital gains deduction 59 10 757 0 0 0 0 Northern residents deductions 60 9980 54135 0 0 230 120 Additional deductions 61 20 132 0 0 0 0 Farming/fishing losses of prior years 62 0 0 0 0 0 0 Total deductions from net income 63 13500 85120 0 0 870 2036 Taxable income assessed 64 18020 677261 0 0 2620 4953 Basic personal amount 65 18750 193331 80 857 2950 30369 Age amount 66 950 5732 10 32 20 141 Spouse or common-law partner amount 67 2170 15187 0 0 40 334 Amount for eligible dependant 68 1620 16572 0 0 130 1290 Amount for children 17 and under 69 5320 23635 10 31 360 1594 Amount for infirm dependents age 18 or older 70 0 0 0 0 0 0 CPP or QPP contributions employment 71 14760 18296 0 0 1110 70 CPP or QPP contributions self-employment 72 270 242 0 0 0 0 Employment Insurance premiums 73 13910 6567 0 0 680 38 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 15970 16025 0 0 1680 1388 Public transit amount 78 80 25 0 0 0 0 Children's fitness amount 79 220 69 0 0 0 0 Home renovation expenses 80 450 2211 0 0 0 0 Home buyers' amount 81 60 295 0 0 0 0 Adoption expenses 82 0 0 0 0 0 0 Pension income amount 83 710 1355 0 0 10 15 Caregiver amount 84 10 59 0 0 0 0 Disability amount 85 60 461 0 0 0 0 Disability amount transferred from a dependent 86 40 370 0 0 0 0 Interest paid on student loans 87 350 270 0 0 0 0 Tuition, education, and textbook amounts 88 970 4583 0 0 0 0 Tuition, education, and textbook amounts transferred from a child 89 100 458 0 0 0 0 Amounts transferred from spouse 90 1040 4977 0 0 330 1600 Allowable portion of medical expenses 91 270 678 0 0 0 0 Total tax credits on personal amounts 92 18750 46713 80 151 2950 5531 Allowable charitable donations and government gifts 93 1790 3096 0 0 10 6 Eligible cultural, ecological gifts 94 0 0 0 0 0 0 Total tax credit on donations and gifts 95 1780 883 0 0 10 2 Total federal non-refundable tax credits 96 18750 47596 80 151 2950 5532 Federal dividend tax credit 97 590 709 0 0 0 0 Basic federal tax 98 10110 88405 0 0 0 0 Net federal tax 99 10090 88374 0 0 0 0 CPP contributions on self-employment 100 270 484 0 0 0 0 Net provincial tax 101 10050 28460 0 0 0 0 Total tax payable 102 10300 117819 0 0 10 0 Item Item code 5000- 9999 # 5000- 9999 $ 10000- 14999 # 10000- 14999 $ 15000- 19999 # 15000- 19999 $ Number of taxable returns 1 20 0 170 0 530 0 Number of non-taxable returns 2 2130 0 1490 0 900 0 Total number of returns 3 2150 0 1660 0 1430 0 Employment income 4 1710 8173 1360 11356 1150 12835 Commissions (from employment) 5 0 0 0 0 0 0 Other employment income 6 40 81 50 123 40 113 Old Age Security pension 7 60 381 120 755 280 1733 CPP or QPP benefits 8 150 463 200 682 330 1116 Other pensions or superannuation 9 10 38 30 149 30 100 Elected split-pension amount 10 10 46 10 38 10 82 Universal Child Care Benefit 11 580 904 440 705 260 424 Employment Insurance benefits 12 40 162 110 678 200 1835 Taxable amount of dividends 13 0 0 10 5 10 14 Interest and other investment income 14 20 12 10 5 20 6 Net partnership income 15 0 0 0 0 0 0 RDSP income 16 0 0 0 0 0 0 Net rental income 17 0 0 0 0 0 0 Taxable capital gains 18 0 0 0 0 0 0 Support payments received 19 0 0 0 0 0 0 Registered Retirement Savings Plan income 20 10 14 20 39 10 58 Other income 21 160 348 150 500 180 600 Net business income 22 20 76 20 150 30 189 Net professional income 23 0 0 0 0 0 0 Net commission income 24 0 0 0 0 0 0 Net farming income 25 0 0 0 0 0 0 Net fishing income 26 0 0 0 0 0 0 Workers' compensation benefits 27 20 56 20 71 30 92 Social assistance payments 28 1120 5010 820 4855 800 3901 Net federal supplements 29 40 124 100 464 280 1666 Total income assessed 30 2150 15918 1660 20613 1430 24839 Registered pension plan contributions 31 20 3 30 13 20 8 Registered Retirement Savings Plan deduction 32 0 0 20 12 10 14 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 0 0 0 0 0 0 Annual union, professional, or like dues 35 370 16 310 24 310 30 Universal Child Care Benefit repayment 36 10 5 10 1 10 2 Child care expenses 37 20 14 10 33 20 26 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 0 0 0 0 0 0 Moving expenses 40 0 0 10 8 10 7 Support payments made 41 0 0 0 0 0 0 Carrying charges and interest expenses 42 0 0 0 0 0 0 Deductions for CPP/QPP contributions on self-employment/other earnings 43 20 2 20 5 20 7 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 0 0 0 0 0 0 Other employment expenses 46 0 0 0 0 0 0 Clergy residence deduction 47 0 0 0 0 0 0 Other deductions 48 20 10 30 16 40 21 Total deductions before adjustments 49 420 56 390 123 400 126 Social benefits repayment 50 0 0 0 0 0 0 Net income after adjustments 51 2150 15862 1660 20490 1430 24713 Canadian Forces personnel and police deduction 52 0 0 0 0 0 0 Employee home relocation loan deduction 53 0 0 0 0 0 0 Security options deductions 54 0 0 0 0 0 0 Other payments deductions 55 1160 5190 900 5390 830 5658 Limited partnership losses of other years 56 0 0 0 0 0 0 Non-capital losses of other years 57 0 0 0 0 0 0 Net capital losses of other years 58 0 0 0 0 0 0 Capital gains deduction 59 0 0 0 0 0 0 Northern residents deductions 60 270 395 440 1115 610 1870 Additional deductions 61 0 0 0 0 10 84 Farming/fishing losses of prior years 62 0 0 0 0 0 0 Total deductions from net income 63 1270 5585 1170 6525 1160 7616 Taxable income assessed 64 1940 10344 1590 14015 1410 17109 Basic personal amount 65 2150 22167 1660 17136 1430 14715 Age amount 66 70 455 140 910 290 1881 Spouse or common-law partner amount 67 90 681 240 1851 240 1664 Amount for eligible dependant 68 320 3256 260 2672 190 1949 Amount for children 17 and under 69 470 1665 480 2119 410 1870 Amount for infirm dependents age 18 or older 70 0 0 0 0 0 0 CPP or QPP contributions employment 71 1460 250 1240 413 1050 499 CPP or QPP contributions self-employment 72 20 2 20 5 20 7 Employment Insurance premiums 73 1330 132 1160 188 1000 215 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 1700 1658 1350 1352 1150 1148 Public transit amount 78 0 0 10 1 10 3 Children's fitness amount 79 0 0 0 0 0 0 Home renovation expenses 80 0 0 0 0 0 0 Home buyers' amount 81 0 0 0 0 0 0 Adoption expenses 82 0 0 0 0 0 0 Pension income amount 83 30 37 30 62 30 56 Caregiver amount 84 0 0 0 0 0 0 Disability amount 85 20 115 10 58 10 36 Disability amount transferred from a dependent 86 0 0 0 0 0 0 Interest paid on student loans 87 0 0 10 2 0 0 Tuition, education, and textbook amounts 88 0 0 50 58 80 199 Tuition, education, and textbook amounts transferred from a child 89 0 0 0 0 0 0 Amounts transferred from spouse 90 120 524 120 554 100 572 Allowable portion of medical expenses 91 10 3 10 6 10 22 Total tax credits on personal amounts 92 2150 4642 1660 4108 1430 3727 Allowable charitable donations and government gifts 93 20 14 20 14 50 41 Eligible cultural, ecological gifts 94 0 0 0 0 0 0 Total tax credit on donations and gifts 95 20 4 20 4 50 11 Total federal non-refundable tax credits 96 2150 4646 1660 4112 1430 3738 Federal dividend tax credit 97 0 0 0 0 10 1 Basic federal tax 98 0 0 160 32 500 220 Net federal tax 99 0 0 150 32 500 220 CPP contributions on self-employment 100 20 3 20 10 20 13 Net provincial tax 101 0 0 100 6 460 52 Total tax payable 102 20 4 170 48 530 284 Item Item code 20000- 24999 # 20000- 24999 $ 25000- 29999 # 25000- 29999 $ 30000- 34999 # 30000- 34999 $ Number of taxable returns 1 650 0 570 0 630 0 Number of non-taxable returns 2 470 0 230 0 110 0 Total number of returns 3 1110 0 800 0 730 0 Employment income 4 990 14940 760 15474 700 17799 Commissions (from employment) 5 0 0 0 0 0 0 Other employment income 6 40 167 40 95 40 115 Old Age Security pension 7 150 910 60 396 50 285 CPP or QPP benefits 8 200 1120 100 625 70 433 Other pensions or superannuation 9 60 347 40 345 40 510 Elected split-pension amount 10 10 88 10 61 10 155 Universal Child Care Benefit 11 170 268 120 180 100 150 Employment Insurance benefits 12 250 2732 200 1936 220 1960 Taxable amount of dividends 13 10 11 10 23 20 47 Interest and other investment income 14 30 13 20 17 30 15 Net partnership income 15 0 0 0 0 0 0 RDSP income 16 0 0 0 0 0 0 Net rental income 17 10 21 0 0 10 22 Taxable capital gains 18 0 0 0 0 0 0 Support payments received 19 0 0 0 0 0 0 Registered Retirement Savings Plan income 20 20 51 30 96 30 118 Other income 21 170 690 120 505 120 564 Net business income 22 40 353 30 282 20 179 Net professional income 23 10 20 0 0 0 0 Net commission income 24 0 0 0 0 0 0 Net farming income 25 0 0 0 0 0 0 Net fishing income 26 0 0 0 0 0 0 Workers' compensation benefits 27 30 209 20 146 30 72 Social assistance payments 28 500 2435 290 1593 230 1149 Net federal supplements 29 120 507 40 161 20 109 Total income assessed 30 1110 24930 800 22043 730 23831 Registered pension plan contributions 31 50 32 50 31 80 73 Registered Retirement Savings Plan deduction 32 30 41 40 77 30 56 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 10 6 0 0 10 33 Annual union, professional, or like dues 35 290 39 240 47 270 64 Universal Child Care Benefit repayment 36 0 0 0 0 0 0 Child care expenses 37 20 33 30 59 20 53 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 0 0 0 0 0 0 Moving expenses 40 10 21 10 24 10 42 Support payments made 41 0 0 0 0 0 0 Carrying charges and interest expenses 42 0 0 0 0 0 0 Deductions for CPP/QPP contributions on self-employment/other earnings 43 30 16 20 14 20 12 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 0 0 0 0 0 0 Other employment expenses 46 0 0 0 0 0 0 Clergy residence deduction 47 0 0 0 0 0 0 Other deductions 48 40 44 40 26 40 38 Total deductions before adjustments 49 400 239 340 291 360 380 Social benefits repayment 50 0 0 0 0 0 0 Net income after adjustments 51 1110 24692 800 21751 730 23450 Canadian Forces personnel and police deduction 52 0 0 0 0 0 0 Employee home relocation loan deduction 53 0 0 0 0 0 0 Security options deductions 54 0 0 0 0 0 0 Other payments deductions 55 520 3151 310 1900 250 1330 Limited partnership losses of other years 56 0 0 0 0 0 0 Non-capital losses of other years 57 0 0 0 0 0 0 Net capital losses of other years 58 0 0 0 0 0 0 Capital gains deduction 59 0 0 0 0 0 0 Northern residents deductions 60 610 2055 540 1928 540 2095 Additional deductions 61 0 0 0 0 0 0 Farming/fishing losses of prior years 62 0 0 0 0 0 0 Total deductions from net income 63 910 5213 660 3829 600 3436 Taxable income assessed 64 1110 19479 800 17923 730 20017 Basic personal amount 65 1110 11487 800 8285 730 7568 Age amount 66 160 993 70 455 50 298 Spouse or common-law partner amount 67 210 1367 170 1070 160 1055 Amount for eligible dependant 68 120 1222 60 645 50 544 Amount for children 17 and under 69 330 1594 260 1300 250 1147 Amount for infirm dependents age 18 or older 70 0 0 0 0 0 0 CPP or QPP contributions employment 71 930 610 720 659 680 772 CPP or QPP contributions self-employment 72 30 16 20 14 20 12 Employment Insurance premiums 73 880 248 710 261 670 296 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 1000 1012 760 783 700 730 Public transit amount 78 0 0 10 2 10 1 Children's fitness amount 79 0 0 0 0 0 0 Home renovation expenses 80 0 0 0 0 10 23 Home buyers' amount 81 0 0 0 0 0 0 Adoption expenses 82 0 0 0 0 0 0 Pension income amount 83 70 124 50 92 50 94 Caregiver amount 84 0 0 0 0 0 0 Disability amount 85 0 0 10 36 0 0 Disability amount transferred from a dependent 86 0 0 0 0 0 0 Interest paid on student loans 87 10 2 10 4 10 3 Tuition, education, and textbook amounts 88 70 279 70 285 90 523 Tuition, education, and textbook amounts transferred from a child 89 0 0 0 0 0 0 Amounts transferred from spouse 90 80 477 60 337 40 162 Allowable portion of medical expenses 91 20 30 20 36 10 16 Total tax credits on personal amounts 92 1110 2925 800 2147 730 1992 Allowable charitable donations and government gifts 93 50 41 60 53 50 85 Eligible cultural, ecological gifts 94 0 0 0 0 0 0 Total tax credit on donations and gifts 95 50 11 50 14 50 23 Total federal non-refundable tax credits 96 1110 2936 800 2162 730 2015 Federal dividend tax credit 97 10 1 10 2 20 3 Basic federal tax 98 610 593 550 787 610 1090 Net federal tax 99 610 593 550 787 610 1090 CPP contributions on self-employment 100 30 32 20 29 20 23 Net provincial tax 101 620 152 550 208 610 291 Total tax payable 102 650 778 570 1023 630 1405 Item Item code 35000- 39999 # 35000- 39999 $ 40000- 44999 # 40000- 44999 $ 45000- 49999 # 45000- 49999 $ Number of taxable returns 1 590 0 550 0 480 0 Number of non-taxable returns 2 40 0 20 0 10 0 Total number of returns 3 640 0 580 0 490 0 Employment income 4 610 18917 550 19972 480 19849 Commissions (from employment) 5 0 0 0 0 0 0 Other employment income 6 20 59 20 80 20 84 Old Age Security pension 7 20 142 30 211 20 100 CPP or QPP benefits 8 60 374 60 391 20 163 Other pensions or superannuation 9 30 533 40 459 20 205 Elected split-pension amount 10 10 41 10 99 10 96 Universal Child Care Benefit 11 70 91 70 96 50 81 Employment Insurance benefits 12 200 1634 170 1349 110 916 Taxable amount of dividends 13 10 28 10 22 10 76 Interest and other investment income 14 30 13 20 19 30 34 Net partnership income 15 0 0 0 0 0 0 RDSP income 16 0 0 0 0 0 0 Net rental income 17 10 3 0 0 10-12 Taxable capital gains 18 0 0 0 0 0 0 Support payments received 19 0 0 0 0 0 0 Registered Retirement Savings Plan income 20 20 55 40 155 20 32 Other income 21 80 379 110 312 90 407 Net business income 22 20 247 20 310 20 152 Net professional income 23 0 0 0 0 0 0 Net commission income 24 0 0 0 0 0 0 Net farming income 25 0 0 0 0 0 0 Net fishing income 26 0 0 0 0 10 162 Workers' compensation benefits 27 20 94 20 177 20 156 Social assistance payments 28 170 961 140 716 90 620 Net federal supplements 29 10 52 10 22 0 0 Total income assessed 30 640 23723 580 24468 490 23155 Registered pension plan contributions 31 100 107 120 146 120 187 Registered Retirement Savings Plan deduction 32 50 85 50 126 60 210 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 10 62 10 48 10 16 Annual union, professional, or like dues 35 250 80 230 88 200 89 Universal Child Care Benefit repayment 36 0 0 0 0 0 0 Child care expenses 37 10 28 20 48 20 67 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 0 0 0 0 0 0 Moving expenses 40 10 25 10 17 10 6 Support payments made 41 0 0 0 0 0 0 Carrying charges and interest expenses 42 0 0 0 0 0 0 Deductions for CPP/QPP contributions on self-employment/other earnings 43 20 13 10 13 10 11 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 0 0 0 0 0 0 Other employment expenses 46 0 0 10 2 0 0 Clergy residence deduction 47 0 0 0 0 0 0 Other deductions 48 40 34 30 24 40 31 Total deductions before adjustments 49 350 437 320 518 300 632 Social benefits repayment 50 0 0 0 0 0 0 Net income after adjustments 51 640 23287 580 23950 490 22523 Canadian Forces personnel and police deduction 52 0 0 0 0 0 0 Employee home relocation loan deduction 53 0 0 0 0 0 0 Security options deductions 54 0 0 0 0 0 0 Other payments deductions 55 180 1107 150 915 110 785 Limited partnership losses of other years 56 0 0 0 0 0 0 Non-capital losses of other years 57 0 0 0 0 0 0 Net capital losses of other years 58 0 0 0 0 0 0 Capital gains deduction 59 0 0 0 0 0 0 Northern residents deductions 60 500 2060 450 1913 380 1736 Additional deductions 61 0 0 0 0 0 0 Farming/fishing losses of prior years 62 0 0 0 0 0 0 Total deductions from net income 63 530 3171 470 2836 400 2523 Taxable income assessed 64 630 20115 570 21114 490 20006 Basic personal amount 65 640 6552 580 5942 490 5022 Age amount 66 30 160 40 186 20 83 Spouse or common-law partner amount 67 120 797 110 749 80 552 Amount for eligible dependant 68 60 597 40 369 30 351 Amount for children 17 and under 69 250 1176 190 947 190 989 Amount for infirm dependents age 18 or older 70 0 0 0 0 0 0 CPP or QPP contributions employment 71 600 839 540 881 470 876 CPP or QPP contributions self-employment 72 20 13 10 13 10 11 Employment Insurance premiums 73 590 318 530 328 470 311 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 610 634 560 578 480 500 Public transit amount 78 10 3 10 1 0 0 Children's fitness amount 79 0 0 0 0 10 1 Home renovation expenses 80 0 0 10 26 10 23 Home buyers' amount 81 0 0 0 0 0 0 Adoption expenses 82 0 0 0 0 0 0 Pension income amount 83 40 73 40 85 20 44 Caregiver amount 84 0 0 0 0 0 0 Disability amount 85 0 0 0 0 0 0 Disability amount transferred from a dependent 86 0 0 0 0 0 0 Interest paid on student loans 87 10 5 10 3 20 21 Tuition, education, and textbook amounts 88 80 478 60 383 40 179 Tuition, education, and textbook amounts transferred from a child 89 0 0 0 0 0 0 Amounts transferred from spouse 90 30 102 30 100 10 44 Allowable portion of medical expenses 91 20 32 10 33 10 8 Total tax credits on personal amounts 92 640 1772 580 1599 490 1358 Allowable charitable donations and government gifts 93 40 45 60 91 40 71 Eligible cultural, ecological gifts 94 0 0 0 0 0 0 Total tax credit on donations and gifts 95 40 12 60 25 40 20 Total federal non-refundable tax credits 96 640 1785 580 1624 490 1377 Federal dividend tax credit 97 10 2 10 3 10 10 Basic federal tax 98 560 1286 550 1580 470 1706 Net federal tax 99 560 1286 550 1580 470 1706 CPP contributions on self-employment 100 20 26 10 26 10 21 Net provincial tax 101 580 355 550 438 470 500 Total tax payable 102 590 1667 550 2043 480 2227 Item Item code 50000- 54999 # 50000- 54999 $ 55000- 59999 # 55000- 59999 $ 60000- 69999 # 60000- 69999 $ Number of taxable returns 1 410 0 420 0 760 0 Number of non-taxable returns 2 10 0 0 0 10 0 Total number of returns 3 420 0 420 0 760 0 Employment income 4 410 19193 410 21139 740 44382 Commissions (from employment) 5 0 0 0 0 0 0 Other employment income 6 10 129 30 164 40 405 Old Age Security pension 7 10 65 10 68 20 93 CPP or QPP benefits 8 20 144 20 168 40 302 Other pensions or superannuation 9 10 222 20 233 40 683 Elected split-pension amount 10 10 66 10 53 10 51 Universal Child Care Benefit 11 50 75 50 77 80 116 Employment Insurance benefits 12 100 684 90 692 130 882 Taxable amount of dividends 13 10 5 20 104 30 270 Interest and other investment income 14 40 26 30 34 60 43 Net partnership income 15 0 0 0 0 0 0 RDSP income 16 0 0 0 0 0 0 Net rental income 17 0 0 10-9 10 74 Taxable capital gains 18 0 0 0 0 0 0 Support payments received 19 0 0 0 0 0 0 Registered Retirement Savings Plan income 20 30 125 20 84 70 305 Other income 21 70 271 90 369 110 533 Net business income 22 10 165 20 114 20 513 Net professional income 23 0 0 0 0 0 0 Net commission income 24 0 0 0 0 0 0 Net farming income 25 0 0 0 0 0 0 Net fishing income 26 10 176 0 0 10 302 Workers' compensation benefits 27 20 90 10 33 20 81 Social assistance payments 28 70 587 60 464 60 396 Net federal supplements 29 0 0 0 0 0 0 Total income assessed 30 420 22042 420 24100 760 49457 Registered pension plan contributions 31 130 214 150 317 360 888 Registered Retirement Savings Plan deduction 32 50 210 80 277 140 716 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 10 16 10 39 10 46 Annual union, professional, or like dues 35 210 111 220 128 420 304 Universal Child Care Benefit repayment 36 0 0 0 0 0 0 Child care expenses 37 20 57 30 127 40 144 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 0 0 0 0 0 0 Moving expenses 40 10 19 10 5 10 28 Support payments made 41 0 0 0 0 0 0 Carrying charges and interest expenses 42 0 0 0 0 10 7 Deductions for CPP/QPP contributions on self-employment/other earnings 43 10 9 10 10 10 25 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 0 0 0 0 0 0 Other employment expenses 46 0 0 0 0 0 0 Clergy residence deduction 47 0 0 0 0 0 0 Other deductions 48 30 21 30 23 30 37 Total deductions before adjustments 49 290 669 320 947 590 2254 Social benefits repayment 50 10 5 50 44 50 79 Net income after adjustments 51 420 21369 420 23109 760 47124 Canadian Forces personnel and police deduction 52 0 0 0 0 0 0 Employee home relocation loan deduction 53 0 0 0 0 0 0 Security options deductions 54 0 0 0 0 0 0 Other payments deductions 55 80 680 60 503 70 489 Limited partnership losses of other years 56 0 0 0 0 0 0 Non-capital losses of other years 57 0 0 0 0 0 0 Net capital losses of other years 58 0 0 0 0 0 0 Capital gains deduction 59 0 0 0 0 0 0 Northern residents deductions 60 340 1675 350 1747 630 3073 Additional deductions 61 0 0 0 0 0 0 Farming/fishing losses of prior years 62 0 0 0 0 0 0 Total deductions from net income 63 350 2355 360 2250 650 3563 Taxable income assessed 64 420 19014 420 20859 760 43562 Basic personal amount 65 420 4334 420 4298 760 7849 Age amount 66 10 42 10 40 20 45 Spouse or common-law partner amount 67 70 492 80 551 110 810 Amount for eligible dependant 68 30 287 30 254 40 395 Amount for children 17 and under 69 150 740 160 778 280 1322 Amount for infirm dependents age 18 or older 70 0 0 0 0 0 0 CPP or QPP contributions employment 71 410 802 400 812 730 1503 CPP or QPP contributions self-employment 72 10 9 10 10 10 25 Employment Insurance premiums 73 400 278 390 275 720 515 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 410 427 410 424 750 772 Public transit amount 78 0 0 0 0 0 0 Children's fitness amount 79 0 0 10 3 0 0 Home renovation expenses 80 10 45 10 22 20 91 Home buyers' amount 81 0 0 0 0 10 20 Adoption expenses 82 0 0 0 0 0 0 Pension income amount 83 20 38 20 38 40 72 Caregiver amount 84 0 0 0 0 0 0 Disability amount 85 0 0 0 0 0 0 Disability amount transferred from a dependent 86 0 0 0 0 0 0 Interest paid on student loans 87 20 8 10 7 20 16 Tuition, education, and textbook amounts 88 40 267 50 250 40 256 Tuition, education, and textbook amounts transferred from a child 89 0 0 0 0 0 0 Amounts transferred from spouse 90 10 69 10 44 20 48 Allowable portion of medical expenses 91 10 22 10 15 20 21 Total tax credits on personal amounts 92 420 1185 420 1182 760 2073 Allowable charitable donations and government gifts 93 60 77 50 59 110 139 Eligible cultural, ecological gifts 94 0 0 0 0 0 0 Total tax credit on donations and gifts 95 60 21 50 16 110 56 Total federal non-refundable tax credits 96 420 1205 420 1197 760 2129 Federal dividend tax credit 97 10 1 20 14 30 36 Basic federal tax 98 410 1848 410 2221 750 5277 Net federal tax 99 410 1846 410 2221 750 5276 CPP contributions on self-employment 100 10 17 10 19 10 50 Net provincial tax 101 410 551 410 669 750 1611 Total tax payable 102 410 2419 420 2952 760 7016 Item Item code 70000- 79999 # 70000- 79999 $ 80000- 89999 # 80000- 89999 $ 90000- 99999 # 90000- 99999 $ Number of taxable returns 1 770 0 760 0 720 0 Number of non-taxable returns 2 0 0 0 0 0 0 Total number of returns 3 770 0 760 0 720 0 Employment income 4 760 54629 750 61287 710 65125 Commissions (from employment) 5 0 0 0 0 0 0 Other employment income 6 30 149 20 41 30 38 Old Age Security pension 7 10 43 10 74 0 0 CPP or QPP benefits 8 40 253 40 195 30 171 Other pensions or superannuation 9 20 251 30 468 20 463 Elected split-pension amount 10 10 58 10 63 0 0 Universal Child Care Benefit 11 80 113 60 85 50 76 Employment Insurance benefits 12 90 584 60 412 60 310 Taxable amount of dividends 13 30 225 40 330 50 136 Interest and other investment income 14 70 46 90 51 100 64 Net partnership income 15 0 0 0 0 0 0 RDSP income 16 0 0 0 0 0 0 Net rental income 17 20 52 20-27 30 42 Taxable capital gains 18 10 32 10 69 20 12 Support payments received 19 0 0 0 0 0 0 Registered Retirement Savings Plan income 20 80 318 80 285 100 420 Other income 21 110 361 110 557 130 381 Net business income 22 30 430 30 531 30 221 Net professional income 23 0 0 0 0 10 91 Net commission income 24 0 0 0 0 0 0 Net farming income 25 0 0 0 0 0 0 Net fishing income 26 0 0 0 0 0 0 Workers' compensation benefits 27 20 45 20 70 10 61 Social assistance payments 28 30 100 20 138 10 92 Net federal supplements 29 0 0 0 0 0 0 Total income assessed 30 770 57804 760 64657 720 67873 Registered pension plan contributions 31 510 1615 550 1993 550 2411 Registered Retirement Savings Plan deduction 32 180 845 210 1083 260 1480 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 0 0 0 0 10 90 Annual union, professional, or like dues 35 500 441 540 532 530 590 Universal Child Care Benefit repayment 36 0 0 0 0 0 0 Child care expenses 37 50 199 50 199 50 271 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 0 0 0 0 0 0 Moving expenses 40 10 28 10 18 10 12 Support payments made 41 0 0 0 0 0 0 Carrying charges and interest expenses 42 10 13 20 12 20 20 Deductions for CPP/QPP contributions on self-employment/other earnings 43 10 13 10 10 0 0 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 0 0 0 0 0 0 Other employment expenses 46 10 20 10 11 10 16 Clergy residence deduction 47 0 0 0 0 0 0 Other deductions 48 20 27 20 43 20 21 Total deductions before adjustments 49 670 3255 680 4016 680 4933 Social benefits repayment 50 50 77 30 60 10 20 Net income after adjustments 51 770 54490 760 60581 720 62920 Canadian Forces personnel and police deduction 52 0 0 0 0 0 0 Employee home relocation loan deduction 53 0 0 0 0 0 0 Security options deductions 54 0 0 0 0 0 0 Other payments deductions 55 40 148 40 209 20 153 Limited partnership losses of other years 56 0 0 0 0 0 0 Non-capital losses of other years 57 0 0 0 0 0 0 Net capital losses of other years 58 0 0 0 0 0 0 Capital gains deduction 59 0 0 0 0 0 0 Northern residents deductions 60 660 3807 680 4361 640 4769 Additional deductions 61 0 0 0 0 0 0 Farming/fishing losses of prior years 62 0 0 0 0 0 0 Total deductions from net income 63 670 3957 680 4590 640 4923 Taxable income assessed 64 770 50535 760 55992 720 57997 Basic personal amount 65 770 7946 760 7854 720 7379 Age amount 66 10 7 0 0 0 0 Spouse or common-law partner amount 67 90 663 100 648 60 368 Amount for eligible dependant 68 60 560 50 533 50 457 Amount for children 17 and under 69 280 1247 300 1301 250 976 Amount for infirm dependents age 18 or older 70 0 0 0 0 0 0 CPP or QPP contributions employment 71 750 1577 750 1575 710 1493 CPP or QPP contributions self-employment 72 10 13 10 10 0 0 Employment Insurance premiums 73 750 539 740 538 700 510 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 760 788 750 778 710 737 Public transit amount 78 10 4 0 0 0 0 Children's fitness amount 79 10 5 20 4 30 9 Home renovation expenses 80 30 120 20 128 40 203 Home buyers' amount 81 10 33 10 38 10 63 Adoption expenses 82 0 0 0 0 0 0 Pension income amount 83 20 38 30 47 20 46 Caregiver amount 84 0 0 0 0 0 0 Disability amount 85 10 36 0 0 0 0 Disability amount transferred from a dependent 86 10 68 0 0 0 0 Interest paid on student loans 87 30 27 50 43 60 51 Tuition, education, and textbook amounts 88 50 269 60 272 80 448 Tuition, education, and textbook amounts transferred from a child 89 10 39 0 0 0 0 Amounts transferred from spouse 90 20 73 10 46 10 59 Allowable portion of medical expenses 91 20 55 10 33 20 34 Total tax credits on personal amounts 92 770 2117 760 2084 720 1934 Allowable charitable donations and government gifts 93 130 232 140 279 150 287 Eligible cultural, ecological gifts 94 0 0 0 0 0 0 Total tax credit on donations and gifts 95 130 64 140 77 150 87 Total federal non-refundable tax credits 96 770 2181 760 2162 720 2021 Federal dividend tax credit 97 30 29 40 49 50 20 Basic federal tax 98 770 6724 760 7950 720 8757 Net federal tax 99 770 6723 760 7949 720 8755 CPP contributions on self-employment 100 10 27 10 20 0 0 Net provincial tax 101 770 2073 760 2478 720 2773 Total tax payable 102 770 8899 760 10507 720 11556 Item Item code 100000- 149999 # 100000- 149999 $ 150000- 249999 # 150000- 249999 $ 250000 and over # 250000 and over $ Number of taxable returns 1 1760 0 460 0 60 0 Number of non-taxable returns 2 0 0 0 0 0 0 Total number of returns 3 1760 0 460 0 60 0 Employment income 4 1750 197346 450 70693 50 11697 Commissions (from employment) 5 10 84 0 0 0 0 Other employment income 6 70 189 60 133 10 595 Old Age Security pension 7 20 116 20 87 0 0 CPP or QPP benefits 8 80 516 40 283 0 0 Other pensions or superannuation 9 80 1941 90 2800 10 246 Elected split-pension amount 10 20 200 10 37 0 0 Universal Child Care Benefit 11 70 94 10 6 0 0 Employment Insurance benefits 12 70 358 10 35 0 0 Taxable amount of dividends 13 220 1084 90 1470 20 1209 Interest and other investment income 14 410 384 180 338 30 231 Net partnership income 15 10 4 10-3 0 0 RDSP income 16 0 0 0 0 0 0 Net rental income 17 140 122 60 80 10 78 Taxable capital gains 18 60 289 30 501 10 797 Support payments received 19 0 0 0 0 0 0 Registered Retirement Savings Plan income 20 270 1515 70 823 10 157 Other income 21 380 1441 130 1567 30 1457 Net business income 22 60 1795 30 1152 10 520 Net professional income 23 20 721 20 2289 10 3027 Net commission income 24 0 0 0 0 0 0 Net farming income 25 0 0 10-25 0 0 Net fishing income 26 0 0 0 0 0 0 Workers' compensation benefits 27 30 115 10 130 0 0 Social assistance payments 28 10 56 0 0 0 0 Net federal supplements 29 0 0 0 0 0 0 Total income assessed 30 1760 208384 460 82395 60 20105 Registered pension plan contributions 31 1380 7709 330 2554 20 253 Registered Retirement Savings Plan deduction 32 850 6312 280 3456 40 659 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 30 294 50 659 10 47 Annual union, professional, or like dues 35 1130 1461 210 351 10 27 Universal Child Care Benefit repayment 36 0 0 0 0 0 0 Child care expenses 37 70 345 10 42 0 0 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 0 0 0 0 0 0 Moving expenses 40 20 97 10 124 0 0 Support payments made 41 10 208 10 244 0 0 Carrying charges and interest expenses 42 100 185 60 147 10 71 Deductions for CPP/QPP contributions on self-employment/other earnings 43 20 30 20 30 10 20 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 0 0 10 73 0 0 Other employment expenses 46 20 53 10 43 0 0 Clergy residence deduction 47 0 0 0 0 0 0 Other deductions 48 40 135 10 14 0 0 Total deductions before adjustments 49 1680 16830 450 7736 50 1160 Social benefits repayment 50 40 123 20 89 0 0 Net income after adjustments 51 1760 191432 460 74570 60 18939 Canadian Forces personnel and police deduction 52 0 0 0 0 0 0 Employee home relocation loan deduction 53 0 0 0 0 0 0 Security options deductions 54 0 0 0 0 0 0 Other payments deductions 55 40 172 10 133 0 0 Limited partnership losses of other years 56 0 0 0 0 0 0 Non-capital losses of other years 57 0 0 0 0 0 0 Net capital losses of other years 58 10 64 10 27 0 0 Capital gains deduction 59 0 0 0 0 0 0 Northern residents deductions 60 1630 14098 430 4857 50 459 Additional deductions 61 0 0 0 0 0 0 Farming/fishing losses of prior years 62 0 0 0 0 0 0 Total deductions from net income 63 1630 14528 430 5282 50 903 Taxable income assessed 64 1760 176904 460 69288 60 18036 Basic personal amount 65 1760 18174 460 4788 60 609 Age amount 66 0 0 0 0 0 0 Spouse or common-law partner amount 67 160 1236 40 261 0 0 Amount for eligible dependant 68 100 1000 10 134 0 0 Amount for children 17 and under 69 570 2306 120 462 20 71 Amount for infirm dependents age 18 or older 70 0 0 0 0 0 0 CPP or QPP contributions employment 71 1730 3647 440 920 50 97 CPP or QPP contributions self-employment 72 20 30 20 30 10 20 Employment Insurance premiums 73 1710 1246 420 307 40 25 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 1730 1801 450 465 50 49 Public transit amount 78 10 4 0 0 0 0 Children's fitness amount 79 100 30 30 10 10 3 Home renovation expenses 80 180 826 100 589 10 91 Home buyers' amount 81 20 113 0 0 0 0 Adoption expenses 82 0 0 0 0 0 0 Pension income amount 83 100 193 90 186 10 14 Caregiver amount 84 0 0 0 0 0 0 Disability amount 85 0 0 0 0 0 0 Disability amount transferred from a dependent 86 10 89 0 0 0 0 Interest paid on student loans 87 80 63 10 13 0 0 Tuition, education, and textbook amounts 88 100 373 20 53 0 0 Tuition, education, and textbook amounts transferred from a child 89 40 202 20 99 0 0 Amounts transferred from spouse 90 30 130 10 16 0 0 Allowable portion of medical expenses 91 50 199 20 106 0 0 Total tax credits on personal amounts 92 1760 4754 460 1274 60 159 Allowable charitable donations and government gifts 93 520 921 190 528 30 113 Eligible cultural, ecological gifts 94 0 0 0 0 0 0 Total tax credit on donations and gifts 95 520 256 190 149 30 32 Total federal non-refundable tax credits 96 1760 5009 460 1422 60 191 Federal dividend tax credit 97 220 160 90 209 20 167 Basic federal tax 98 1760 30118 460 13907 60 4309 Net federal tax 99 1760 30109 460 13894 60 4306 CPP contributions on self-employment 100 20 60 20 60 10 39 Net provincial tax 101 1760 9824 460 4838 60 1641 Total tax payable 102 1760 40115 460 18882 60 5992 Item Item code 50000 and over # 50000 and over $ Number of taxable returns 1 6110 0 Number of non-taxable returns 2 20 0 Total number of returns 3 6130 0 Employment income 4 6030 545489 Commissions (from employment) 5 20 118 Other employment income 6 290 1842 Old Age Security pension 7 110 578 CPP or QPP benefits 8 320 2056 Other pensions or superannuation 9 300 7308 Elected split-pension amount 10 60 558 Universal Child Care Benefit 11 440 642 Employment Insurance benefits 12 600 3958 Taxable amount of dividends 13 520 4834 Interest and other investment income 14 1010 1218 Net partnership income 15 30 153 RDSP income 16 0 0 Net rental income 17 310 396 Taxable capital gains 18 140 1710 Support payments received 19 0 0 Registered Retirement Savings Plan income 20 730 4033 Other income 21 1160 6937 Net business income 22 240 5442 Net professional income 23 60 6315 Net commission income 24 10 4 Net farming income 25 10-34 Net fishing income 26 20 746 Workers' compensation benefits 27 130 628 Social assistance payments 28 250 1835 Net federal supplements 29 10 27 Total income assessed 30 6130 596818 Registered pension plan contributions 31 3970 17953 Registered Retirement Savings Plan deduction 32 2100 15038 Saskatchewan Pension Plan deduction 33 0 0 Deduction for elected split-pension amount 34 120 1278 Annual union, professional, or like dues 35 3770 3945 Universal Child Care Benefit repayment 36 10 6 Child care expenses 37 320 1401 Disability supports deductions 38 0 0 Business investment loss 39 0 0 Moving expenses 40 80 331 Support payments made 41 30 572 Carrying charges and interest expenses 42 240 455 Deductions for CPP/QPP contributions on self-employment/other earnings 43 90 150 Deduction for PPIP premiums on self-employment income 44 0 0 Exploration and development expenses 45 10 88 Other employment expenses 46 70 151 Clergy residence deduction 47 10 98 Other deductions 48 200 321 Total deductions before adjustments 49 5400 41800 Social benefits repayment 50 260 501 Net income after adjustments 51 6130 554534 Canadian Forces personnel and police deduction 52 0 0 Employee home relocation loan deduction 53 0 0 Security options deductions 54 0 0 Other payments deductions 55 370 2489 Limited partnership losses of other years 56 0 0 Non-capital losses of other years 57 0 0 Net capital losses of other years 58 30 114 Capital gains deduction 59 10 752 Northern residents deductions 60 5410 38846 Additional deductions 61 0 0 Farming/fishing losses of prior years 62 0 0 Total deductions from net income 63 5460 42350 Taxable income assessed 64 6130 512187 Basic personal amount 65 6130 63231 Age amount 66 60 138 Spouse or common-law partner amount 67 710 5046 Amount for eligible dependant 68 360 3637 Amount for children 17 and under 69 2110 9203 Amount for infirm dependents age 18 or older 70 0 0 CPP or QPP contributions employment 71 5970 12426 CPP or QPP contributions self-employment 72 90 150 Employment Insurance premiums 73 5880 4232 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 PPIP premiums payable on employment income 75 0 0 PPIP premiums payable on self-employment income 76 0 0 Canada employment amount 77 5990 6241 Public transit amount 78 30 11 Children's fitness amount 79 200 64 Home renovation expenses 80 420 2117 Home buyers' amount 81 60 285 Adoption expenses 82 0 0 Pension income amount 83 340 672 Caregiver amount 84 10 42 Disability amount 85 20 122 Disability amount transferred from a dependent 86 30 284 Interest paid on student loans 87 280 228 Tuition, education, and textbook amounts 88 420 2198 Tuition, education, and textbook amounts transferred from a child 89 90 426 Amounts transferred from spouse 90 130 489 Allowable portion of medical expenses 91 160 490 Total tax credits on personal amounts 92 6130 16761 Allowable charitable donations and government gifts 93 1380 2634 Eligible cultural, ecological gifts 94 0 0 Total tax credit on donations and gifts 95 1380 758 Total federal non-refundable tax credits 96 6130 17519 Federal dividend tax credit 97 520 686 Basic federal tax 98 6100 81111 Net federal tax 99 6090 81080 CPP contributions on self-employment 100 90 300 Net provincial tax 101 6100 26458 Total tax payable 102 6110 108339 Page details Date modified: 2012-11-07 ...

Gains and losses resulting from any deemed dispositions of property under subsection 128.1(4) (prior to 1993, under section 48) in connection with the individual's ceasing to be a resident of Canada are also taken into account in the paragraph 114(a) period. ¶ 22. ...

In 1993, the Charity Commission reconsidered the issue and determined that such clubs could no longer be recognised as charitable at the end of the 20 th century. ...

Note A child who was born in 1993 or later can claim a deduction for certain income he or she reports. ...