Search - 2005年四川高考重本线

This information circular has been revised several times, and the CRA now operates under Information Circular 71-17R5, Guidance on Competent Authority Assistance Under Canada’s Tax Conventions, dated January 1, 2005. ...

. $ Sales (self-employed) # Sales (self-employed) $ Number of taxable returns 1 1830 0 350 0 190 0 Number of non-taxable returns 2 140 0 30 0 20 0 Total number of returns 3 1970 0 370 0 210 0 Employment income 4 570 5191 110 3981 40 484 Commissions (from employment) 5 0 0 0 0 0 0 Other employment income 6 40 90 20 51 10 18 Old Age Security pension 7 100 639 40 199 20 106 CPP or QPP benefits 8 360 1563 60 374 40 273 Other pensions or superannuation 9 50 265 30 934 20 259 Elected split-pension amount 10 30 82 10 59 10 23 Universal Child Care Benefit 11 150 231 30 52 20 23 Employment Insurance benefits 12 1890 26027 0 0 10 51 Taxable amount of dividends 13 330 975 100 1733 60 215 Interest and other investment income 14 710 659 150 323 60 41 Net partnership income 15 0 0 10 0 0 0 RDSP income 16 0 0 0 0 0 0 Net rental income 17 80 55 40 39 20-81 Taxable capital gains 18 80 355 30 187 20 22 Support payments received 19 0 0 0 0 0 0 Registered Retirement Savings Plan income 20 240 1925 30 354 30 249 Other income 21 380 1030 100 208 40 139 Net business income 22 70 194 10-33 10-10 Net professional income 23 0 0 370 27224 0 0 Net commission income 24 0 0 0 0 210 7132 Net farming income 25 50-182 10-54 0 0 Net fishing income 26 1930 21930 0 0 0 0 Workers' compensation benefits 27 10 65 0 0 0 0 Social assistance payments 28 10 11 0 0 0 0 Net federal supplements 29 10 23 10 11 0 0 Total income assessed 30 1970 61146 370 35675 210 8979 Registered pension plan contributions 31 20 36 10 37 0 0 Registered Retirement Savings Plan deduction 32 300 1285 180 2790 70 596 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 20 72 20 340 10 96 Annual union, professional, or like dues 35 60 23 30 37 10 2 Universal Child Care Benefit repayment 36 0 0 0 0 0 0 Child care expenses 37 110 259 30 154 20 44 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 92 0 0 Support payments made 41 0 0 0 0 0 0 Carrying charges and interest expenses 42 110 164 60 131 30 40 Deductions for CPP/QPP contributions on self-employment/other earnings 43 1190 707 280 385 150 187 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 0 0 10 44 0 0 Other employment expenses 46 20 61 0 0 0 0 Clergy residence deduction 47 0 0 0 0 0 0 Other deductions 48 160 88 10 64 10 1 Total deductions before adjustments 49 1420 2742 340 4247 180 1005 Social benefits repayment 50 110 283 20 75 0 0 Net income after adjustments 51 1960 58274 370 31392 210 7963 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 30 100 10 15 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 15 10 26 10 11 Capital gains deduction 59 50 3051 10 112 0 0 Northern residents deductions 60 0 0 0 0 0 0 Additional deductions 61 10 17 0 0 0 0 Farming/fishing losses of prior years 62 10 52 0 0 0 0 Total deductions from net income 63 100 3244 30 167 10 14 Taxable income assessed 64 1950 55044 370 31225 210 7949 Basic personal amount 65 1970 20352 370 3847 210 2178 Age amount 66 130 662 30 111 20 102 Spouse or common-law partner amount 67 140 706 20 136 10 59 Amount for eligible dependant 68 50 420 10 62 10 67 Amount for children 17 and under 69 360 1316 90 418 50 161 Amount for infirm dependents age 18 or older 70 0 0 0 0 0 0 CPP or QPP contributions employment 71 420 212 80 78 30 17 CPP or QPP contributions self-employment 72 1190 707 280 385 150 187 Employment Insurance premiums 73 1930 889 60 21 30 6 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 77 570 476 120 108 50 44 Public transit amount 78 0 0 0 0 0 0 Children's fitness amount 79 210 133 60 47 20 14 Home renovation expenses 80 230 894 90 535 40 180 Home buyers' amount 81 0 0 0 0 0 0 Adoption expenses 82 0 0 0 0 0 0 Pension income amount 83 70 109 40 74 20 41 Caregiver amount 84 20 56 0 0 0 0 Disability amount 85 20 108 0 0 0 0 Disability amount transferred from a dependent 86 30 254 0 0 0 0 Interest paid on student loans 87 10 2 10 12 0 0 Tuition, education, and textbook amounts 88 100 245 20 218 10 32 Tuition, education, and textbook amounts transferred from a child 89 90 465 30 191 20 115 Amounts transferred from spouse 90 70 286 10 46 10 31 Allowable portion of medical expenses 91 620 1251 90 183 70 137 Total tax credits on personal amounts 92 1970 4434 370 980 210 517 Allowable charitable donations and government gifts 93 690 512 180 533 100 112 Eligible cultural, ecological gifts 94 0 0 0 0 0 0 Total tax credit on donations and gifts 95 680 135 180 150 100 30 Total federal non-refundable tax credits 96 1970 4569 370 1130 210 547 Federal dividend tax credit 97 310 143 90 244 50 31 Basic federal tax 98 1640 4013 280 5628 150 854 Net federal tax 99 1590 3746 280 5614 150 853 CPP contributions on self-employment 100 1190 1414 280 769 150 375 Net provincial tax 101 1800 3587 300 3949 180 692 Total tax payable 102 1830 9030 350 10406 190 1940 Item Item code Proprietorships/ Partnerships # Proprietorships /Partnerships $ Investment # Investment $ Pension # Pension $ Number of taxable returns 1 3110 0 1970 0 14390 0 Number of non-taxable returns 2 570 0 770 0 9100 0 Total number of returns 3 3680 0 2740 0 23490 0 Employment income 4 960 12772 1000 24013 2600 18618 Commissions (from employment) 5 10 31 10 146 20 33 Other employment income 6 100 250 120 575 1200 2857 Old Age Security pension 7 220 1327 650 3655 17160 103756 CPP or QPP benefits 8 620 3023 980 5462 21890 137552 Other pensions or superannuation 9 160 2546 440 5232 13180 238327 Elected split-pension amount 10 110 630 150 953 3460 37465 Universal Child Care Benefit 11 370 547 100 159 60 78 Employment Insurance benefits 12 280 2131 170 1364 850 5546 Taxable amount of dividends 13 470 1342 1680 77390 4060 9636 Interest and other investment income 14 810 751 1730 10824 9810 16484 Net partnership income 15 0 0 50 27 80 23 RDSP income 16 0 0 0 0 0 0 Net rental income 17 230 318 750 5783 730 891 Taxable capital gains 18 150 665 650 20689 1110 2410 Support payments received 19 10 34 10 22 50 225 Registered Retirement Savings Plan income 20 330 1588 180 1117 1890 8688 Other income 21 430 886 850 3577 3870 8754 Net business income 22 3620 64606 210 1196 620 353 Net professional income 23 10 263 30 348 100 392 Net commission income 24 20 46 20 199 70 114 Net farming income 25 80-387 110-769 270-1017 Net fishing income 26 30 121 30 112 50 87 Workers' compensation benefits 27 40 149 30 175 540 2503 Social assistance payments 28 20 72 10 25 400 1205 Net federal supplements 29 100 306 110 287 8550 30137 Total income assessed 30 3660 94014 2740 162560 23490 625120 Registered pension plan contributions 31 110 170 110 224 460 518 Registered Retirement Savings Plan deduction 32 740 4029 430 3878 790 4304 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 70 580 140 993 3700 35714 Annual union, professional, or like dues 35 240 70 180 74 1000 137 Universal Child Care Benefit repayment 36 0 0 0 0 0 0 Child care expenses 37 260 764 60 223 30 45 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 0 0 0 0 0 0 Moving expenses 40 20 114 10 22 10 48 Support payments made 41 10 46 10 141 60 486 Carrying charges and interest expenses 42 160 246 620 2051 2990 2005 Deductions for CPP/QPP contributions on self-employment/other earnings 43 2550 2103 110 44 50 12 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 0 0 10 154 20 20 Other employment expenses 46 30 84 20 95 60 136 Clergy residence deduction 47 0 0 0 0 10 69 Other deductions 48 90 46 210 134 630 1941 Total deductions before adjustments 49 2890 8397 1280 8150 7180 45575 Social benefits repayment 50 30 67 200 744 320 764 Net income after adjustments 51 3520 87053 2710 153745 23470 578926 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 55 160 526 150 483 9160 33845 Limited partnership losses of other years 56 0 0 0 0 0 0 Non-capital losses of other years 57 40 320 20 265 10 16 Net capital losses of other years 58 30 106 110 687 190 251 Capital gains deduction 59 0 0 120 10317 40 221 Northern residents deductions 60 0 0 0 0 0 0 Additional deductions 61 10 7 20 36 600 2260 Farming/fishing losses of prior years 62 10 172 0 0 10 71 Total deductions from net income 63 240 1317 390 11867 9780 36683 Taxable income assessed 64 3510 85771 2710 142007 23420 542319 Basic personal amount 65 3680 37865 2740 27832 23490 241976 Age amount 66 260 1490 570 2671 17730 107341 Spouse or common-law partner amount 67 330 2032 170 1022 1150 4701 Amount for eligible dependant 68 140 1379 30 282 120 1032 Amount for children 17 and under 69 660 2505 290 1117 150 457 Amount for infirm dependents age 18 or older 70 0 0 0 0 40 154 CPP or QPP contributions employment 71 850 471 830 726 1090 271 CPP or QPP contributions self-employment 72 2550 2103 110 44 50 12 Employment Insurance premiums 73 720 185 550 153 1790 289 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 957 1060 1055 3520 2951 Public transit amount 78 0 0 10 1 30 9 Children's fitness amount 79 290 151 160 100 50 22 Home renovation expenses 80 410 1897 370 2161 2400 9897 Home buyers' amount 81 10 43 10 45 10 39 Adoption expenses 82 0 0 0 0 0 0 Pension income amount 83 260 478 550 992 15130 28883 Caregiver amount 84 20 65 10 45 120 450 Disability amount 85 20 115 100 698 2010 14392 Disability amount transferred from a dependent 86 30 286 20 220 180 1287 Interest paid on student loans 87 80 34 20 11 20 5 Tuition, education, and textbook amounts 88 90 296 170 1248 50 116 Tuition, education, and textbook amounts transferred from a child 89 130 660 80 443 140 697 Amounts transferred from spouse 90 140 696 130 528 2700 14107 Allowable portion of medical expenses 91 1010 1700 630 2622 7970 25906 Total tax credits on personal amounts 92 3680 8315 2740 6603 23490 68249 Allowable charitable donations and government gifts 93 880 953 820 3654 7410 9752 Eligible cultural, ecological gifts 94 0 0 0 0 10 21 Total tax credit on donations and gifts 95 860 261 820 1040 7380 2649 Total federal non-refundable tax credits 96 3680 8575 2740 7642 23490 70898 Federal dividend tax credit 97 350 178 1450 10816 3000 1484 Basic federal tax 98 2020 6893 1460 11381 10060 26911 Net federal tax 99 2010 6821 1430 11233 10030 26668 CPP contributions on self-employment 100 2550 4205 110 89 50 23 Net provincial tax 101 2500 5863 1950 11940 14390 27321 Total tax payable 102 3110 16956 1970 24005 14390 54776 Item Item code Benefit # Benefit $ Other # Other $ Number of taxable returns 1 5300 0 1120 0 Number of non-taxable returns 2 5870 0 890 0 Total number of returns 3 11160 0 2010 0 Employment income 4 6440 45029 700 7427 Commissions (from employment) 5 40 77 10 77 Other employment income 6 260 243 110 286 Old Age Security pension 7 1210 7182 140 719 CPP or QPP benefits 8 2180 7016 670 3800 Other pensions or superannuation 9 120 496 290 4274 Elected split-pension amount 10 70 256 70 399 Universal Child Care Benefit 11 2290 3581 60 83 Employment Insurance benefits 12 6630 77213 190 1338 Taxable amount of dividends 13 310 271 320 865 Interest and other investment income 14 930 554 550 783 Net partnership income 15 0 0 10 5 RDSP income 16 0 0 0 0 Net rental income 17 80 78 50-21 Taxable capital gains 18 80 118 110 626 Support payments received 19 40 22 70 1197 Registered Retirement Savings Plan income 20 420 1000 710 13452 Other income 21 580 919 1170 24166 Net business income 22 170-15 80 154 Net professional income 23 10 1 10 59 Net commission income 24 20 5 20 6 Net farming income 25 60-259 10-80 Net fishing income 26 450 581 10 67 Workers' compensation benefits 27 680 9507 20 201 Social assistance payments 28 3070 22420 20 49 Net federal supplements 29 1530 9927 50 119 Total income assessed 30 11160 186222 1650 60055 Registered pension plan contributions 31 250 124 150 205 Registered Retirement Savings Plan deduction 32 440 704 260 6262 Saskatchewan Pension Plan deduction 33 0 0 0 0 Deduction for elected split-pension amount 34 30 105 110 1089 Annual union, professional, or like dues 35 1300 188 190 63 Universal Child Care Benefit repayment 36 20 4 0 0 Child care expenses 37 590 1207 20 51 Disability supports deductions 38 0 0 0 0 Business investment loss 39 0 0 0 0 Moving expenses 40 40 88 20 95 Support payments made 41 20 30 10 19 Carrying charges and interest expenses 42 170 99 210 295 Deductions for CPP/QPP contributions on self-employment/other earnings 43 170 25 30 14 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 Exploration and development expenses 45 0 0 0 0 Other employment expenses 46 70 104 20 55 Clergy residence deduction 47 0 0 0 0 Other deductions 48 840 509 100 864 Total deductions before adjustments 49 2970 3220 650 9135 Social benefits repayment 50 0 0 60 146 Net income after adjustments 51 11150 183075 1650 50796 Canadian Forces personnel and police deduction 52 0 0 0 0 Employee home relocation loan deduction 53 0 0 0 0 Security options deductions 54 0 0 0 0 Other payments deductions 55 4890 41854 90 361 Limited partnership losses of other years 56 0 0 0 0 Non-capital losses of other years 57 0 0 0 0 Net capital losses of other years 58 10 5 40 41 Capital gains deduction 59 10 39 0 0 Northern residents deductions 60 0 0 0 0 Additional deductions 61 260 1280 10 60 Farming/fishing losses of prior years 62 0 0 0 0 Total deductions from net income 63 5120 43208 140 495 Taxable income assessed 64 9730 140032 1650 50309 Basic personal amount 65 11160 114422 2010 20213 Age amount 66 1450 9188 160 836 Spouse or common-law partner amount 67 590 3730 110 580 Amount for eligible dependant 68 1200 12012 40 351 Amount for children 17 and under 69 2110 7616 120 374 Amount for infirm dependents age 18 or older 70 10 25 0 0 CPP or QPP contributions employment 71 5760 1742 540 258 CPP or QPP contributions self-employment 72 170 25 30 14 Employment Insurance premiums 73 5680 819 500 110 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 Canada employment amount 77 6390 6360 730 684 Public transit amount 78 20 7 10 3 Children's fitness amount 79 350 144 40 21 Home renovation expenses 80 430 1455 230 1123 Home buyers' amount 81 20 97 0 0 Adoption expenses 82 0 0 0 0 Pension income amount 83 180 292 360 671 Caregiver amount 84 60 243 20 50 Disability amount 85 420 2987 90 631 Disability amount transferred from a dependent 86 110 965 20 150 Interest paid on student loans 87 340 152 10 5 Tuition, education, and textbook amounts 88 640 3038 80 331 Tuition, education, and textbook amounts transferred from a child 89 50 249 40 187 Amounts transferred from spouse 90 440 2108 80 317 Allowable portion of medical expenses 91 1860 2849 430 1198 Total tax credits on personal amounts 92 11160 25580 2010 4220 Allowable charitable donations and government gifts 93 770 387 420 1239 Eligible cultural, ecological gifts 94 0 0 0 0 Total tax credit on donations and gifts 95 740 98 410 356 Total federal non-refundable tax credits 96 11160 25678 2010 4576 Federal dividend tax credit 97 210 31 270 126 Basic federal tax 98 4230 5068 960 5280 Net federal tax 99 4220 5060 960 5261 CPP contributions on self-employment 100 170 51 30 27 Net provincial tax 101 5270 5442 1110 4180 Total tax payable 102 5300 10555 1120 9614 Page details Date modified: 2012-11-07 ...

Final Table 3: All returns by major source of income, Alberta Please refer to the explanatory notes for information about this table Final Table 3: All returns by major source of income, Alberta All money figures in thousands of dollars Item Item code Grand total # Grand total $ Employment # Employment $ Farming # Farming $ Number of taxable returns 1 1927320 1441520 27180 Number of non-taxable returns 2 796980 346380 17110 Total number of returns 3 2724300 1787890 44290 Employment income 4 1994020 102167833 1774220 98410504 15660 329741 Commissions (from employment) 5 61370 1948317 58260 1896030 100 4386 Other employment income 6 209220 1782407 167560 1617099 1060 6228 Old Age Security pension 7 373020 2138641 24640 127772 10760 66159 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 499440 3234536 69900 413180 13740 77774 Other pensions or superannuation 9 290730 5139000 36290 602820 5180 53253 Elected split-pension amount 10 78040 787475 16120 98236 1220 6618 Universal Child Care Benefit (UCCB) 11 200480 313951 95580 135286 2640 4963 Employment Insurance and other benefits 12 243470 1661445 179800 941319 720 4970 Taxable amount of dividends 13 517450 10166666 252610 1654255 23210 104732 Interest and other investment income 14 723200 1970020 355890 489265 21230 66519 Net partnership income 15 38020 32697 15380-933 790-596 Registered disability savings plan (RDSP) income 16 20 3 Net rental income 17 147020 376304 78430 33800 2560 12090 Taxable capital gains 18 220150 2906599 112440 574452 8960 89824 Support payments received 19 8010 100763 3790 25299 20 143 Registered Retirement Savings Plan (RRSP) income 20 250120 1628975 159410 675957 2130 17450 Other income 21 503500 2472046 283370 813445 13640 38404 Net business income 22 201940 2655649 60690 104386 2890 25622 Net professional income 23 21940 1249420 6840 43025 70 2753 Net commission income 24 20760 340095 7930 12110 190 1119 Net farming income 25 88720 352500 22830-101168 43100 498333 Net fishing income 26 240 768 120 194 10 89 Workers' compensation benefits 27 38430 273983 25570 86314 250 2005 Social assistance payments 28 231730 1132976 24880 83081 3480 7141 Net federal supplements 29 131410 586864 1930 4528 3680 12972 Total income assessed 30 2702340 145419936 1787890 108740257 44200 1432692 Registered pension plan (RPP) contributions 31 413070 1870719 396790 1831233 1300 4696 RRSP deduction 32 749080 4539239 649010 3842057 6520 47829 Saskatchewan Pension Plan (SPP) deduction 33 80 42 70 36 Deduction for elected split-pension amount 34 78180 788193 16750 158992 1650 9733 Annual union, professional, or like dues 35 516730 362786 468110 347597 1920 878 Universal Child Care Benefit repayment 36 1630 1042 650 437 Child care expenses 37 103980 400592 84820 351253 430 989 Disability supports deductions 38 120 500 70 313 Business investment loss 39 2050 52978 1360 29865 10 419 Moving expenses 40 21450 75779 19360 68312 30 102 Support payments made 41 7030 100624 5240 72644 50 461 Carrying charges and interest expenses 42 319640 616260 166130 270591 4000 8305 Deductions for CPP or QPP contributions on self-employment and other earnings 43 148600 117177 24160 4883 14660 12775 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 16280 349275 7810 195629 350 4237 Other employment expenses 46 106090 536777 99900 508101 270 917 Clergy residence deduction 47 3810 52429 3550 50362 10 112 Other deductions 48 71970 160673 43070 47574 1200 980 Total deductions before adjustments 49 1503910 10025085 1112750 7779878 22530 92455 Social benefits repayment 50 62930 154190 37050 66191 1270 4401 Net income after adjustments 51 2690930 135402869 1786240 100914537 41960 1377489 Canadian Forces personnel and police deduction 52 1880 43015 1880 42941 Employee home relocation loan deduction 53 510 92 500 90 Security options deductions 54 14820 669013 13880 637516 30 1017 Other payments deductions 55 294380 1993289 50750 173905 5100 22094 Limited partnership losses of other years 56 180 843 90 172 Non-capital losses of other years 57 2990 24024 1080 8714 60 312 Net capital losses of other years 58 62380 245288 32150 84014 1390 4228 Capital gains deduction 59 12160 709618 2780 71200 2660 58052 Northern residents deductions 60 100370 267287 80540 217750 2860 7772 Additional deductions 61 14920 111614 2180 11470 120 242 Farming/fishing losses of prior years 62 2820 28855 820 6630 1220 13580 Total deductions from net income 63 483120 4092936 177870 1254402 11930 107317 Taxable income assessed 64 2657060 131379998 1786080 99660844 41700 1272551 Basic personal amount 65 2724230 28120692 1787850 18433573 44290 459697 Age amount 66 373310 2136605 24820 106052 10760 60178 Spouse or common-law partner amount 67 232310 1683062 176300 1329349 5710 32118 Amount for eligible dependant 68 94250 936718 66850 661530 320 3150 Amount for children 17 and under 69 423250 1598126 332160 1224735 6560 34325 Amount for infirm dependants age 18 or older 70 840 3285 530 2073 20 68 CPP or QPP contributions through employment 71 1725120 2663898 1604570 2576999 8290 9562 CPP or QPP contributions self-employment and other eligible earnings 72 148600 117177 24160 4883 14660 12775 Employment Insurance premiums 73 1701320 928655 1578730 899672 6640 2835 Employment Insurance premiums on self-employment and other eligible earnings 74 370 125 40 14 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 1975980 2038942 1737710 1818787 15620 15781 Public transit amount 79 190330 96857 163830 88840 90 27 Children's fitness amount 80 178430 101305 150130 84943 2070 1175 Home buyers' amount 81 23080 106021 21790 100213 40 185 Adoption expenses 82 360 2044 290 1708 Pension income amount 83 338920 642834 50790 95359 6050 10815 Caregiver amount 84 14160 56301 10950 43925 150 573 Disability amount 85 50620 366114 8900 64689 620 4526 Disability amount transferred from a dependant 86 19350 190695 14440 146848 310 2682 Interest paid on student loans 87 74400 36536 68290 33317 80 31 Tuition, education, and textbook amounts 88 189580 909021 169270 795219 500 1858 Tuition, education, and textbook amounts transferred from a child 89 59800 292047 50580 246576 680 3327 Amounts transferred from spouse 90 96720 455431 39090 163817 4690 25435 Allowable portion of medical expenses 91 311130 777058 152790 316588 8960 24859 Total tax credits on personal amounts 92 2724260 6638932 1787870 4385956 44290 105903 Allowable charitable donations and government gifts 93 643630 1486796 452380 881281 11890 32457 Eligible cultural, ecological gifts 94 560 5824 390 1626 10 750 Total tax credit on donations and gifts 95 641130 418263 450570 245943 11860 9342 Total federal non-refundable tax credits 96 2724260 7057195 1787870 4631900 44290 115245 Federal dividend tax credit 97 469620 1446544 246960 250638 16020 13300 Overseas employment tax credit 98 1720 19418 1680 19203 Minimum tax carryover 99 7000 19295 1780 6563 570 1616 Basic federal tax 100 1868520 17804419 1437900 14644815 22240 114379 Federal foreign tax credit 101 122350 118242 71520 94414 2240 327 Federal political contribution tax credit 102 20010 3099 8100 1274 640 91 Investment tax credit 103 4420 11750 2440 7679 240 117 Labour-sponsored funds tax credit 104 110 59 90 46 Alternative minimum tax payable 105 6500 28347 590 2204 240 1124 Net federal tax 106 1863910 17672712 1435890 14541714 22040 113859 CPP contributions payable on self-employment and other earnings 107 148600 234353 24160 9765 14660 25550 Employment Insurance premiums payable on self-employment and other eligible earnings 108 370 125 40 14 Social benefits repayment 109 62930 154190 37050 66191 1270 4401 Net provincial or territorial tax 110 1652590 7455314 1300630 6168149 16910 48459 Total tax payable 111 1927320 25516694 1441520 20785834 27180 192270 Final Basic Table 3: All returns by major source of Income, Alberta Item Item code Fishing # Fishing $ Professional Inc. # Professional Inc. $ Sales (self-employed) # Sales (self-employed) $ Number of taxable returns 1 40 10620 7150 Number of non-taxable returns 2 10 930 1420 Total number of returns 3 50 11550 8570 Employment income 4 30 595 2930 90655 1950 21118 Commissions (from employment) 5 30 162 140 2346 Other employment income 6 540 3056 280 945 Old Age Security pension 7 680 3573 530 3025 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 10 64 1100 7867 1010 6570 Other pensions or superannuation 9 540 13049 380 5537 Elected split-pension amount 10 180 1135 150 975 Universal Child Care Benefit (UCCB) 11 1130 1857 960 1521 Employment Insurance and other benefits 12 20 176 250 1534 150 926 Taxable amount of dividends 13 10 114 2920 27568 1760 11541 Interest and other investment income 14 10 81 4530 10880 2220 2620 Net partnership income 15 460 950 170-87 Registered disability savings plan (RDSP) income 16 Net rental income 17 1040 530 920 585 Taxable capital gains 18 1510 12525 930 4027 Support payments received 19 30 343 30 297 Registered Retirement Savings Plan (RRSP) income 20 900 6361 1170 7404 Other income 21 2920 12028 1690 4402 Net business income 22 380 927 420 993 Net professional income 23 11410 1166477 40-149 Net commission income 24 90 492 8350 310789 Net farming income 25 180-707 130-586 Net fishing income 26 50 404 Workers' compensation benefits 27 30 128 30 130 Social assistance payments 28 100 304 130 347 Net federal supplements 29 50 152 80 236 Total income assessed 30 50 1702 11530 1361845 8520 385511 Registered pension plan (RPP) contributions 31 420 3549 100 169 RRSP deduction 32 5510 79299 2410 21189 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 280 3504 170 1496 Annual union, professional, or like dues 35 10 2 1550 1387 430 265 Universal Child Care Benefit repayment 36 Child care expenses 37 1040 4930 530 1665 Disability supports deductions 38 Business investment loss 39 20 1359 10 359 Moving expenses 40 170 1236 50 165 Support payments made 41 70 2581 30 379 Carrying charges and interest expenses 42 1930 6234 1120 2875 Deductions for CPP or QPP contributions on self-employment and other earnings 43 30 15 9190 13012 6350 7554 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 290 6901 90 1458 Other employment expenses 46 230 1609 360 3771 Clergy residence deduction 47 Other deductions 48 310 882 200 540 Total deductions before adjustments 49 40 86 10580 126507 7150 41906 Social benefits repayment 50 320 1311 120 443 Net income after adjustments 51 50 1627 11340 1236600 8170 347125 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 40 958 Other payments deductions 55 160 584 200 713 Limited partnership losses of other years 56 Non-capital losses of other years 57 50 349 70 459 Net capital losses of other years 58 500 1504 310 732 Capital gains deduction 59 50 1733 20 354 Northern residents deductions 60 150 377 140 324 Additional deductions 61 20 372 20 36 Farming/fishing losses of prior years 62 Total deductions from net income 63 20 46 920 5968 730 2691 Taxable income assessed 64 50 1582 11330 1230665 8160 344469 Basic personal amount 65 50 529 11550 119490 8570 88715 Age amount 66 450 2036 540 2717 Spouse or common-law partner amount 67 930 6625 650 4460 Amount for eligible dependant 68 330 3176 310 3060 Amount for children 17 and under 69 2810 11252 1640 6406 Amount for infirm dependants age 18 or older 70 CPP or QPP contributions through employment 71 30 19 2450 2392 1540 774 CPP or QPP contributions self-employment and other eligible earnings 72 30 15 9190 13012 6350 7554 Employment Insurance premiums 73 40 17 1920 736 1160 242 Employment Insurance premiums on self-employment and other eligible earnings 74 40 19 20 6 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 30 31 3150 2990 2020 1894 Public transit amount 79 570 247 260 110 Children's fitness amount 80 1700 1151 850 520 Home buyers' amount 81 110 524 30 121 Adoption expenses 82 Pension income amount 83 690 1302 500 937 Caregiver amount 84 80 316 60 246 Disability amount 85 50 369 40 296 Disability amount transferred from a dependant 86 120 1125 70 613 Interest paid on student loans 87 550 528 150 93 Tuition, education, and textbook amounts 88 910 11631 420 1669 Tuition, education, and textbook amounts transferred from a child 89 680 3896 250 1184 Amounts transferred from spouse 90 270 1124 240 989 Allowable portion of medical expenses 91 2150 6217 1570 3614 Total tax credits on personal amounts 92 50 119 11550 28533 8570 18937 Allowable charitable donations and government gifts 93 4940 22766 2620 6246 Eligible cultural, ecological gifts 94 Total tax credit on donations and gifts 95 4940 6479 2610 1748 Total federal non-refundable tax credits 96 50 120 11550 35012 8570 20685 Federal dividend tax credit 97 2710 4106 1540 1662 Overseas employment tax credit 98 Minimum tax carryover 99 30 112 20 39 Basic federal tax 100 30 138 8780 253061 5450 46472 Federal foreign tax credit 101 1110 832 320 45 Federal political contribution tax credit 102 260 52 100 15 Investment tax credit 103 70 174 30 87 Labour-sponsored funds tax credit 104 Alternative minimum tax payable 105 Net federal tax 106 30 136 8780 252798 5440 46325 CPP contributions payable on self-employment and other earnings 107 30 29 9190 26023 6350 15109 Employment Insurance premiums payable on self-employment and other eligible earnings 108 40 19 20 6 Social benefits repayment 109 320 1311 120 443 Net provincial or territorial tax 110 30 62 7670 94827 4380 19129 Total tax payable 111 40 233 10620 374978 7150 81012 Final Basic Table 3: All returns by major source of Income, Alberta Item Item code Proprietorships/ Partnerships # Proprietorships /Partnerships $ Investment # Investment $ Pension # Pension $ Number of taxable returns 1 91860 109260 180190 Number of non-taxable returns 2 17920 43320 156540 Total number of returns 3 109780 152580 336730 Employment income 4 27030 396046 58520 1993034 37050 322207 Commissions (from employment) 5 640 14581 650 21796 310 1474 Other employment income 6 2820 19183 7070 81640 22360 33966 Old Age Security pension 7 5180 29293 27740 156403 263000 1591090 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 10490 58361 40090 248050 314770 2246122 Other pensions or superannuation 9 3540 52073 19380 316334 216150 3995767 Elected split-pension amount 10 1690 11597 6290 44992 50350 612753 Universal Child Care Benefit (UCCB) 11 12960 20706 9820 16498 620 811 Employment Insurance and other benefits 12 2990 17286 3430 27691 3570 22332 Taxable amount of dividends 13 13190 90819 112590 7924401 92350 280834 Interest and other investment income 14 24180 36450 89660 879613 184760 431729 Net partnership income 15 1040-765 11710 29169 7000 4695 Registered disability savings plan (RDSP) income 16 Net rental income 17 6950 9812 40950 288616 12840 29742 Taxable capital gains 18 6500 46159 42440 2051033 38240 80591 Support payments received 19 400 2966 220 3071 600 3646 Registered Retirement Savings Plan (RRSP) income 20 10180 47049 13700 108193 31740 166698 Other income 21 13880 32061 50590 320767 86960 177733 Net business income 22 107240 2407419 12640 82223 11320 22986 Net professional income 23 320 4008 1370 25187 1250 4846 Net commission income 24 750 3729 1370 9377 1050 1431 Net farming income 25 3380-18033 8130-5488 9410-13962 Net fishing income 26 20 12 20 2 10 25 Workers' compensation benefits 27 840 4959 800 5928 3490 21581 Social assistance payments 28 2580 8114 3210 5084 95930 178978 Net federal supplements 29 1240 4022 2500 6788 83740 249155 Total income assessed 30 109240 3297906 152500 14640400 336730 10467230 Registered pension plan (RPP) contributions 31 1440 3653 3470 12996 3370 5348 RRSP deduction 32 21850 131527 32130 278599 15680 49226 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 1410 11390 5780 46385 49930 535160 Annual union, professional, or like dues 35 5120 1919 10340 4591 15800 2866 Universal Child Care Benefit repayment 36 50 35 20 19 10 5 Child care expenses 37 6220 16034 3710 12671 210 252 Disability supports deductions 38 30 128 Business investment loss 39 130 3001 250 9401 170 3056 Moving expenses 40 610 2091 280 1342 180 728 Support payments made 41 260 3085 610 14674 590 5023 Carrying charges and interest expenses 42 7550 16024 48840 226467 76060 58726 Deductions for CPP or QPP contributions on self-employment and other earnings 43 82810 74054 8310 3986 960 269 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 470 12852 4680 106735 1970 7225 Other employment expenses 46 1400 7486 1470 7167 1050 2957 Clergy residence deduction 47 50 399 60 649 110 720 Other deductions 48 1990 2071 7110 11711 10430 67560 Total deductions before adjustments 49 90970 285632 82220 737405 127180 739252 Social benefits repayment 50 760 2364 11150 46585 10160 26444 Net income after adjustments 51 105560 3067495 150320 13881936 336460 9704919 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 50 1429 340 21898 150 749 Other payments deductions 55 3940 17091 4820 17329 116480 449737 Limited partnership losses of other years 56 50 587 30 33 Non-capital losses of other years 57 820 8027 510 4142 190 926 Net capital losses of other years 58 1680 4610 11830 121781 12230 20684 Capital gains deduction 59 260 5683 5580 564974 630 4048 Northern residents deductions 60 2910 7663 4550 11356 6240 15554 Additional deductions 61 180 428 910 2445 9030 80816 Farming/fishing losses of prior years 62 170 1249 300 5844 220 883 Total deductions from net income 63 9590 46185 25880 750356 137400 573431 Taxable income assessed 64 105420 3022262 150110 13134123 336170 9192448 Basic personal amount 65 109780 1134505 152570 1580144 336730 3491003 Age amount 66 5900 32866 20870 94735 266410 1567317 Spouse or common-law partner amount 67 11830 82389 7040 49061 14250 59627 Amount for eligible dependant 68 4300 42888 1850 17894 1070 10313 Amount for children 17 and under 69 20590 84339 20240 81381 2050 6403 Amount for infirm dependants age 18 or older 70 30 113 70 256 150 590 CPP or QPP contributions through employment 71 22180 12902 40320 42990 6330 3149 CPP or QPP contributions self-employment and other eligible earnings 72 82810 74054 8310 3986 960 269 Employment Insurance premiums 73 18020 4528 21500 7390 22810 4534 Employment Insurance premiums on self-employment and other eligible earnings 74 250 82 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 27500 26437 60940 61019 54630 42452 Public transit amount 79 2540 1135 3680 1315 9330 1385 Children's fitness amount 80 7390 4151 10270 6690 520 260 Home buyers' amount 81 440 2053 250 1163 100 414 Adoption expenses 82 20 111 20 105 Pension income amount 83 4910 9015 24000 44677 240780 461346 Caregiver amount 84 510 2000 790 3108 1100 4141 Disability amount 85 570 4152 3280 23870 27010 194842 Disability amount transferred from a dependant 86 760 7567 1010 8618 1500 10915 Interest paid on student loans 87 1670 891 1000 518 90 72 Tuition, education, and textbook amounts 88 4300 20332 5300 36676 1190 1880 Tuition, education, and textbook amounts transferred from a child 89 1690 8071 3620 18508 1160 5306 Amounts transferred from spouse 90 3900 16731 3530 15518 31590 160601 Allowable portion of medical expenses 91 20050 39312 23410 90672 84820 252365 Total tax credits on personal amounts 92 109780 241594 152570 328544 336730 941878 Allowable charitable donations and government gifts 93 20200 42654 41030 304652 94490 158666 Eligible cultural, ecological gifts 94 20 488 30 2081 90 750 Total tax credit on donations and gifts 95 20120 12055 40890 88057 94190 43882 Total federal non-refundable tax credits 96 109780 253649 152570 416601 336730 985759 Federal dividend tax credit 97 10770 11978 102180 1109167 75830 44582 Overseas employment tax credit 98 20 114 Minimum tax carryover 99 230 579 3540 8276 580 1079 Basic federal tax 100 61870 312731 92340 1470741 181020 572172 Federal foreign tax credit 101 2620 1753 18110 13242 22670 4429 Federal political contribution tax credit 102 590 86 2640 487 7200 1021 Investment tax credit 103 200 439 920 2436 400 381 Labour-sponsored funds tax credit 104 10 7 Alternative minimum tax payable 105 70 407 5540 24283 20 100 Net federal tax 106 61760 310684 91540 1454618 179710 566355 CPP contributions payable on self-employment and other earnings 107 82800 148109 8310 7971 960 538 Employment Insurance premiums payable on self-employment and other eligible earnings 108 250 82 Social benefits repayment 109 760 2364 11150 46585 10160 26444 Net provincial or territorial tax 110 43780 126940 99920 597839 137300 250655 Total tax payable 111 91860 588179 109260 2107015 180190 843992 Final Basic Table 3: All returns by major source of Income, Alberta Item Item code Benefit # Benefit $ Other # Other $ Number of taxable returns 1 31170 28350 Number of non-taxable returns 2 165970 47370 Total number of returns 3 197140 75710 Employment income 4 55710 267809 20930 336125 Commissions (from employment) 5 820 1663 420 5881 Other employment income 6 4400 7774 3130 12515 Old Age Security pension 7 35370 136596 5110 24683 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 35370 100042 12960 76505 Other pensions or superannuation 9 3740 13638 5530 86429 Elected split-pension amount 10 350 1610 1680 9558 Universal Child Care Benefit (UCCB) 11 73140 126626 3620 5682 Employment Insurance and other benefits 12 49520 622186 3020 23026 Taxable amount of dividends 13 6150 5387 12660 67015 Interest and other investment income 14 23020 15617 17700 37245 Net partnership income 15 190 7 1280 257 Registered disability savings plan (RDSP) income 16 Net rental income 17 1310 599 2030 531 Taxable capital gains 18 2440 2411 6690 45556 Support payments received 19 460 1134 2460 63866 Registered Retirement Savings Plan (RRSP) income 20 8740 20705 22150 579152 Other income 21 12110 19358 38330 1053788 Net business income 22 3390 3425 2970 7662 Net professional income 23 260 320 390 2954 Net commission income 24 590 360 450 688 Net farming income 25 700-2401 860-3488 Net fishing income 26 20 61 Workers' compensation benefits 27 7150 151106 280 1831 Social assistance payments 28 99420 844638 2000 5277 Net federal supplements 29 37240 306705 960 2297 Total income assessed 30 197140 2647376 54530 2445017 Registered pension plan (RPP) contributions 31 3780 3402 2410 5665 RRSP deduction 32 8840 14019 7130 75478 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 310 1319 1910 20212 Annual union, professional, or like dues 35 8840 1951 4630 1329 Universal Child Care Benefit repayment 36 840 508 50 29 Child care expenses 37 6090 10343 940 2454 Disability supports deductions 38 Business investment loss 39 30 399 70 5120 Moving expenses 40 390 730 380 1055 Support payments made 41 80 271 110 1507 Carrying charges and interest expenses 42 5670 1957 8330 25061 Deductions for CPP or QPP contributions on self-employment and other earnings 43 870 125 1280 504 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 30 52 580 14187 Other employment expenses 46 740 1518 670 3248 Clergy residence deduction 47 10 49 10 102 Other deductions 48 5350 4401 2320 24950 Total deductions before adjustments 49 30650 41062 19840 180903 Social benefits repayment 50 160 320 1930 6124 Net income after adjustments 51 196650 2607253 54170 2263888 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 60 58 280 5366 Other payments deductions 55 110210 1302451 2730 9361 Limited partnership losses of other years 56 Non-capital losses of other years 57 60 255 160 839 Net capital losses of other years 58 330 332 1960 7403 Capital gains deduction 59 40 153 150 3421 Northern residents deductions 60 2210 4581 780 1898 Additional deductions 61 2060 11101 410 4696 Farming/fishing losses of prior years 62 20 73 60 485 Total deductions from net income 63 112660 1319009 6130 33532 Taxable income assessed 64 163930 1290502 54100 2230553 Basic personal amount 65 197130 2033206 75710 779830 Age amount 66 38330 244313 5220 26348 Spouse or common-law partner amount 67 11240 87211 4370 32185 Amount for eligible dependant 68 16830 170829 2390 23867 Amount for children 17 and under 69 31260 126508 5950 22749 Amount for infirm dependants age 18 or older 70 20 52 20 105 CPP or QPP contributions through employment 71 28310 7044 11110 8068 CPP or QPP contributions self-employment and other eligible earnings 72 870 125 1280 504 Employment Insurance premiums 73 37370 5222 13140 3480 Employment Insurance premiums on self-employment and other eligible earnings 74 10 1 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 53420 49965 20960 19587 Public transit amount 79 5920 2616 4110 1182 Children's fitness amount 80 3810 1448 1710 967 Home buyers' amount 81 210 882 110 467 Adoption expenses 82 10 20 Pension income amount 83 3990 5891 7210 13481 Caregiver amount 84 300 1142 220 849 Disability amount 85 8420 60846 1720 12524 Disability amount transferred from a dependant 86 790 8882 360 3445 Interest paid on student loans 87 2280 942 290 146 Tuition, education, and textbook amounts 88 3920 17018 3790 22720 Tuition, education, and textbook amounts transferred from a child 89 280 907 860 4262 Amounts transferred from spouse 90 10880 59708 2530 11508 Allowable portion of medical expenses 91 9480 19281 7900 24127 Total tax credits on personal amounts 92 197140 435609 75710 151861 Allowable charitable donations and government gifts 93 5700 3681 10380 34387 Eligible cultural, ecological gifts 94 10 16 Total tax credit on donations and gifts 95 5620 962 10320 9792 Total federal non-refundable tax credits 96 197140 436571 75710 161653 Federal dividend tax credit 97 2950 511 10660 10579 Overseas employment tax credit 98 Minimum tax carryover 99 10 16 250 1015 Basic federal tax 100 30720 41024 28170 348887 Federal foreign tax credit 101 600 16 3160 3182 Federal political contribution tax credit 102 40 3 450 70 Investment tax credit 103 120 435 Labour-sponsored funds tax credit 104 Alternative minimum tax payable 105 20 175 Net federal tax 106 30670 41011 28050 345211 CPP contributions payable on self-employment and other earnings 107 870 250 1280 1008 Employment Insurance premiums payable on self-employment and other eligible earnings 108 10 1 Social benefits repayment 109 160 320 1930 6124 Net provincial or territorial tax 110 19520 14204 22440 135051 Total tax payable 111 31170 55786 28350 487395 Page details Date modified: 2013-06-21 ...

From 2004 to 2005, Mr. Bourke held the position of President of the Institute of Chartered Accountants of Alberta. ...

" ([1953] AC at 391) Return to footnote7 referrer Footnote 8 Waters' Law of Trusts in Canada (2005) at page 726 notes: "physical health has long been recognized as a necessary complement of the mental well-being which education requires of its students. ...

For example, you may be eligible if you turn 19 before April 2005. You or your spouse or common-law partner wants to begin or continue receiving Canada Child Tax Benefit payments. ...

Enter on line 80 any amount you want to carry back to 2006 and on line 81 any amount you want to carry back to 2005. ...

If you graduated after December 31, 2005, but you did not claim the credit in the year you graduated, you have to request an adjustment to your return for that year. ...

New call for proposals for the Charities Partnership and Outreach Program Launched in 2005, the Charities Partnership and Outreach Program is a contribution funding program designed to support innovative education and training projects on regulatory compliance for the charitable sector. ...

Although the Case Client Forum stopped meeting between March of 2005 to January of 2008, documentation reviews and interviews with Headquarters and regional stakeholders showed that effective communication was still occurring. ...