Search - 2005年四川高考重本线

Beginning in 2005, the limit will be indexed in line with increases in the average wage. ...

An automobile means a motor vehicle that is designed or adapted primarily to carry individuals on highways and streets and that has a seating capacity for not more than the driver and eight passengers, but does not include: an ambulance; a clearly marked emergency-response vehicle that is used in connection with or in the course of an individual's office or employment with a fire department or the police; a clearly marked emergency medical response vehicle that is used, in conjunction with or in the course of an individual's office or employment with an emergency medical response or ambulance service, to carry emergency medical equipment together with one or more emergency medical attendants or paramedics (this new exclusion from the definition of automobile applies to the 2005 and subsequent taxation years); a motor vehicle acquired primarily for use as a taxi, a bus used in a business of transporting passengers or a hearse used in the course of a business of arranging or managing funerals, except for the purposes of section 6, a motor vehicle acquired to be sold, rented or leased in the course of carrying on a business of selling, renting or leasing motor vehicles or a motor vehicle used for the purpose of transporting passengers in the course of carrying on a business of arranging or managing funerals; and a motor vehicle of a type commonly called a van or pick-up truck, or a similar vehicle, that has a seating capacity for not more than the driver and two passengers and that, in the taxation year in which it is acquired or leased, is used primarily for the transportation of goods or equipment in the course of gaining or producing income; of a type commonly called a van or pick-up truck, or a similar vehicle, the use of which, in the taxation year in which it is acquired or leased, is all or substantially all for the transportation of goods, equipment or passengers in the course of gaining or producing income; or of a type commonly called a pick-up truck that is used in the taxation year in which it is acquired or leased primarily for the transportation of goods, equipment or passengers in the course of earning or producing income at one or more locations in Canada that are, described, in respect of any of the occupants of the vehicle, in subparagraph 6(6)(a)(i) or (ii) Footnote 1, and at least 30 kilometres outside the nearest point on the boundary of the nearest urban area, as defined by the last census dictionary published by Statistics Canada before the year, that has a population of at least 40,000 individuals as determined in the last census published by Statistics Canada before the year. ...

For non-capital losses incurred in tax years after 2005, the loss carry forward period is 20 years. ...

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 509910 0 20 0 1140 0 Number of non-taxable returns 2 218900 0 6300 0 60310 0 Total number of returns 3 728810 0 6310 0 61450 0 Employment income 4 473200 15701617 250 1692 40490 61140 Commissions (from employment) 5 11110 222725 10 10 240 108 Other employment income 6 52300 226621 40 82 1850 2892 Old Age Security pension 7 138360 833374 60 358 1050 1369 CPP or QPP benefits 8 208130 1307097 180 765 5020 9194 Other pensions or superannuation 9 120670 2280336 30 317 580 1059 Elected split-pension amount 10 38800 407264 20 150 430 960 Universal Child Care Benefit 11 43190 61899 160 242 8170 12635 Employment Insurance benefits 12 109300 791915 80 655 1440 3407 Taxable amount of dividends 13 98180 1212270 160 521 2000 1019 Interest and other investment income 14 154830 255288 280 244 5110 2742 Net partnership income 15 2880 1759 0 0 20-11 RDSP income 16 0 0 0 0 0 0 Net rental income 17 17520 47805 210-1951 470 296 Taxable capital gains 18 26640 209159 60 185 510 296 Support payments received 19 3780 31058 0 0 170 273 Registered Retirement Savings Plan income 20 58490 280211 120 454 1270 1575 Other income 21 106990 507596 160 273 4300 4763 Net business income 22 39120 407977 1090-14380 2590 2441 Net professional income 23 6260 295606 60-405 190 166 Net commission income 24 4380 66624 70-240 240 247 Net farming income 25 4280 4341 230-5681 220-879 Net fishing income 26 5500 76123 30-6732 110-223 Workers' compensation benefits 27 22880 177438 20 46 300 518 Social assistance payments 28 31040 177462 0 0 3750 10737 Net federal supplements 29 67690 256077 50 203 1230 2163 Total income assessed 30 724010 25839640 1510-23217 61450 118884 Registered pension plan contributions 31 146390 459021 20 24 390 150 Registered Retirement Savings Plan deduction 32 131350 652012 40 56 410 387 Saskatchewan Pension Plan deduction 33 10 4 0 0 0 0 Deduction for elected split-pension amount 34 38800 406732 0 0 20 22 Annual union, professional, or like dues 35 143550 85118 40 10 1530 163 Universal Child Care Benefit repayment 36 270 133 0 0 60 38 Child care expenses 37 30140 101161 20 30 550 426 Disability supports deductions 38 20 109 0 0 0 0 Business investment loss 39 200 7219 0 0 10 60 Moving expenses 40 4090 19219 0 0 110 98 Support payments made 41 3170 27510 0 0 20 34 Carrying charges and interest expenses 42 56270 74700 60 142 400 427 Deductions for CPP/QPP contributions on self-employment/other earnings 43 29350 22224 10 5 630 38 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 1050 13184 0 0 10 3 Other employment expenses 46 22900 86767 10 31 70 117 Clergy residence deduction 47 1010 10301 0 0 0 0 Other deductions 48 25650 39128 60 48 630 274 Total deductions before adjustments 49 364200 2004540 230 406 4250 2240 Social benefits repayment 50 11460 27889 0 0 0 0 Net income after adjustments 51 721980 23833236 0 0 61050 117267 Canadian Forces personnel and police deduction 52 780 14460 0 0 0 0 Employee home relocation loan deduction 53 40 12 0 0 0 0 Security options deductions 54 400 8606 0 0 0 0 Other payments deductions 55 118450 610941 60 257 5250 13417 Limited partnership losses of other years 56 30 122 0 0 0 0 Non-capital losses of other years 57 760 5600 10 66 40 100 Net capital losses of other years 58 5410 12753 0 0 30 19 Capital gains deduction 59 930 62569 0 0 10 5 Northern residents deductions 60 570 1273 0 0 0 0 Additional deductions 61 4380 15905 10 40 50 76 Farming/fishing losses of prior years 62 140 1551 0 0 0 0 Total deductions from net income 63 130050 734859 80 369 5370 13639 Taxable income assessed 64 705390 23100428 0 0 58360 103913 Basic personal amount 65 728800 7485123 6310 64708 61440 618043 Age amount 66 143970 852518 140 897 1870 11237 Spouse or common-law partner amount 67 52140 331132 200 1816 1530 12062 Amount for eligible dependant 68 30210 296241 80 776 1760 16605 Amount for children 17 and under 69 95560 331411 300 1064 3980 14927 Amount for infirm dependents age 18 or older 70 640 2373 0 0 10 13 CPP or QPP contributions employment 71 424830 523685 210 74 18630 2404 CPP or QPP contributions self-employment 72 29350 22224 10 5 630 38 Employment Insurance premiums 73 420020 194590 160 38 16390 1592 Provincial Parental Insurance Plan (PPIP) premiums paid 74 0 0 0 0 0 0 PPIP premiums payable on employment income 75 0 0 0 0 0 0 PPIP premiums payable on self-employment income 76 0 0 0 0 0 0 Canada employment amount 77 472620 476610 260 225 26420 24042 Public transit amount 78 17300 8124 50 10 830 207 Children's fitness amount 79 37800 20038 30 13 280 111 Home renovation expenses 80 88180 390829 20 89 180 702 Home buyers' amount 81 4760 22039 10 25 20 81 Adoption expenses 82 110 440 0 0 0 0 Pension income amount 83 147140 282015 50 91 910 1175 Caregiver amount 84 4270 15350 10 21 50 196 Disability amount 85 23630 169294 60 396 820 5824 Disability amount transferred from a dependent 86 7550 69569 10 84 150 1564 Interest paid on student loans 87 25280 15099 10 6 200 75 Tuition, education, and textbook amounts 88 38370 193047 0 0 10 7 Tuition, education, and textbook amounts transferred from a child 89 18690 95998 0 0 10 36 Amounts transferred from spouse 90 32690 160638 190 779 1810 7350 Allowable portion of medical expenses 91 146790 298802 210 308 1830 1858 Total tax credits on personal amounts 92 728810 1838578 6310 10715 61440 108022 Allowable charitable donations and government gifts 93 159720 198657 0 0 250 62 Eligible cultural, ecological gifts 94 160 700 0 0 0 0 Total tax credit on donations and gifts 95 158050 54437 0 0 240 14 Total federal non-refundable tax credits 96 728810 1893015 6310 10715 61440 108035 Federal dividend tax credit 97 85160 175906 10 0 170 2 Basic federal tax 98 442040 2199520 0 0 410 62 Net federal tax 99 441160 2180570 0 0 390 65 CPP contributions on self-employment 100 29340 44447 10 10 630 77 Net provincial tax 101 499670 1821942 0 0 440 54 Total tax payable 102 509910 4074848 20 11 1140 195 Item Item code 5000- 9999 # 5000- 9999 $ 10000- 14999 # 10000- 14999 $ 15000- 19999 # 15000- 19999 $ Number of taxable returns 1 7830 0 26060 0 46780 0 Number of non-taxable returns 2 60940 0 42890 0 34200 0 Total number of returns 3 68770 0 68960 0 80980 0 Employment income 4 33540 198044 34830 323185 36760 481566 Commissions (from employment) 5 540 443 740 1066 880 2382 Other employment income 6 2670 7142 2880 7827 3080 9133 Old Age Security pension 7 4950 26351 18170 108594 35030 215076 CPP or QPP benefits 8 15670 72378 24090 109945 41470 240765 Other pensions or superannuation 9 1410 4109 3800 13089 12610 50878 Elected split-pension amount 10 1970 8282 4510 25983 5300 42415 Universal Child Care Benefit 11 4780 6807 5410 7758 4260 5970 Employment Insurance benefits 12 5250 21697 11870 65064 15700 108215 Taxable amount of dividends 13 2280 2375 3700 4815 5800 8687 Interest and other investment income 14 5840 4557 9430 8033 15410 14672 Net partnership income 15 30 31 40 12 60 36 RDSP income 16 0 0 0 0 0 0 Net rental income 17 680 1059 940 1428 1170 2090 Taxable capital gains 18 600 698 950 1453 1390 1832 Support payments received 19 310 1071 420 1686 570 2690 Registered Retirement Savings Plan income 20 1640 3992 2520 7606 3570 11378 Other income 21 6330 13407 6570 16151 7670 18227 Net business income 22 4170 19197 4740 33553 4160 34736 Net professional income 23 310 1375 360 2511 360 2987 Net commission income 24 330 1141 400 2099 430 3140 Net farming income 25 340-558 380-172 420-206 Net fishing income 26 190-31 390 688 540 1955 Workers' compensation benefits 27 790 2456 1390 6257 3090 19032 Social assistance payments 28 17710 112446 5860 40809 1960 7817 Net federal supplements 29 5450 15455 16640 79508 30720 128521 Total income assessed 30 68770 523924 68960 868949 80980 1413994 Registered pension plan contributions 31 820 327 1630 841 3420 2315 Registered Retirement Savings Plan deduction 32 770 826 1950 2167 3710 4879 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 60 66 220 307 1090 1865 Annual union, professional, or like dues 35 2650 334 3660 611 5160 1046 Universal Child Care Benefit repayment 36 60 25 50 29 20 8 Child care expenses 37 1040 1481 1550 2488 2370 4855 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 10 149 0 0 0 0 Moving expenses 40 240 270 270 359 300 606 Support payments made 41 40 80 50 142 90 219 Carrying charges and interest expenses 42 620 577 1240 935 2840 1600 Deductions for CPP/QPP contributions on self-employment/other earnings 43 3490 601 4100 1363 3450 1657 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 10 9 10 2 10 6 Other employment expenses 46 170 212 350 419 690 980 Clergy residence deduction 47 10 31 10 47 20 104 Other deductions 48 1000 498 1910 956 2740 1387 Total deductions before adjustments 49 9170 5492 13750 10775 19920 21576 Social benefits repayment 50 0 0 0 0 0 0 Net income after adjustments 51 68730 518632 68940 858359 80980 1392463 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 23510 130357 23550 126574 34780 155370 Limited partnership losses of other years 56 0 0 0 0 0 0 Non-capital losses of other years 57 30 47 110 260 110 426 Net capital losses of other years 58 30 47 80 64 160 188 Capital gains deduction 59 0 0 10 4 30 86 Northern residents deductions 60 0 0 10 12 10 17 Additional deductions 61 130 235 370 1227 660 1795 Farming/fishing losses of prior years 62 0 0 10 55 20 36 Total deductions from net income 63 23650 130720 23940 128222 35290 157953 Taxable income assessed 64 57250 388061 67410 730505 80630 1234764 Basic personal amount 65 68770 702519 68960 707019 80980 833072 Age amount 66 6400 40487 19340 123722 35920 230054 Spouse or common-law partner amount 67 2050 14257 4010 27166 5940 27541 Amount for eligible dependant 68 2460 24268 3550 35389 3870 38282 Amount for children 17 and under 69 4280 14154 6030 20079 6770 22607 Amount for infirm dependents age 18 or older 70 0 0 20 81 50 201 CPP or QPP contributions employment 71 28910 5754 32570 11397 34880 18730 CPP or QPP contributions self-employment 72 3490 601 4100 1363 3450 1657 Employment Insurance premiums 73 29170 3336 31470 5499 34330 8240 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 34100 34027 35420 35557 37770 38096 Public transit amount 78 1350 392 1610 558 1650 722 Children's fitness amount 79 380 140 750 291 1190 491 Home renovation expenses 80 300 973 950 2985 2570 8372 Home buyers' amount 81 20 106 70 281 150 633 Adoption expenses 82 0 0 0 0 0 0 Pension income amount 83 3120 4998 7660 13187 16970 29539 Caregiver amount 84 60 230 140 459 290 983 Disability amount 85 2480 17705 2730 19389 3570 25590 Disability amount transferred from a dependent 86 160 1638 290 2637 420 3586 Interest paid on student loans 87 320 120 990 427 1970 896 Tuition, education, and textbook amounts 88 30 48 5950 8070 7180 29138 Tuition, education, and textbook amounts transferred from a child 89 20 70 70 194 300 1142 Amounts transferred from spouse 90 1930 7446 3630 16960 6120 34565 Allowable portion of medical expenses 91 3740 4477 9780 13155 19680 35668 Total tax credits on personal amounts 92 68770 131664 68960 156880 80980 208471 Allowable charitable donations and government gifts 93 700 364 2670 1058 8860 4935 Eligible cultural, ecological gifts 94 0 0 0 0 20 16 Total tax credit on donations and gifts 95 670 85 2590 253 8720 1253 Total federal non-refundable tax credits 96 68770 131748 68960 157133 80980 209725 Federal dividend tax credit 97 180 4 1320 115 2620 428 Basic federal tax 98 690 266 13930 3160 29690 18240 Net federal tax 99 690 275 13820 3158 29610 18198 CPP contributions on self-employment 100 3490 1201 4100 2726 3450 3315 Net provincial tax 101 4650 487 23490 5167 45400 21001 Total tax payable 102 7830 1964 26060 11051 46780 42515 Item Item code 20000- 24999 # 20000- 24999 $ 25000- 29999 # 25000- 29999 $ 30000- 34999 # 30000- 34999 $ Number of taxable returns 1 54340 0 51760 0 49980 0 Number of non-taxable returns 2 7720 0 2990 0 1710 0 Total number of returns 3 62060 0 54750 0 51690 0 Employment income 4 37090 636147 36190 776343 36440 973406 Commissions (from employment) 5 900 3337 850 4378 770 5443 Other employment income 6 3560 12347 3840 13474 3990 13798 Old Age Security pension 7 18120 110664 12630 77105 10700 65702 CPP or QPP benefits 8 23940 165119 18540 130186 16140 116548 Other pensions or superannuation 9 16150 114403 13680 153124 12670 189344 Elected split-pension amount 10 5120 54263 5270 66418 4140 54855 Universal Child Care Benefit 11 3760 5161 3160 4317 2850 3930 Employment Insurance benefits 12 15890 128186 14280 123089 11330 93726 Taxable amount of dividends 13 6100 13035 6280 17756 6940 27508 Interest and other investment income 14 13450 16127 12470 16658 11930 16528 Net partnership income 15 70 33 80-8 110 47 RDSP income 16 0 0 0 0 0 0 Net rental income 17 1120 1873 1090 2013 1200 2054 Taxable capital gains 18 1560 2343 1570 2622 1720 3156 Support payments received 19 510 3090 420 2969 330 2859 Registered Retirement Savings Plan income 20 4330 14495 4680 17894 5040 19785 Other income 21 7790 20822 7890 22689 7840 22804 Net business income 22 3380 32965 2830 31303 2580 27856 Net professional income 23 310 3170 300 3588 260 3900 Net commission income 24 380 3069 350 3614 300 2958 Net farming income 25 380 63 300-38 330 147 Net fishing income 26 590 3659 610 5080 510 5463 Workers' compensation benefits 27 3150 21906 2850 24818 2700 23045 Social assistance payments 28 940 3056 360 1218 190 556 Net federal supplements 29 9630 20471 2040 4963 920 2326 Total income assessed 30 62060 1389804 54750 1505573 51690 1677745 Registered pension plan contributions 31 5800 5512 8460 10571 12200 19565 Registered Retirement Savings Plan deduction 32 5510 8296 7390 12417 9680 18149 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 2710 7575 3110 13707 3960 23305 Annual union, professional, or like dues 35 7590 1975 9950 3294 12690 5132 Universal Child Care Benefit repayment 36 20 5 20 7 10 4 Child care expenses 37 2900 7151 3110 9097 3250 10740 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 10 66 10 101 20 593 Moving expenses 40 360 862 330 944 340 1099 Support payments made 41 150 395 180 543 230 886 Carrying charges and interest expenses 42 3450 1985 3620 2227 3990 2590 Deductions for CPP/QPP contributions on self-employment/other earnings 43 2890 1708 2520 1781 2140 1684 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 20 13 20 32 20 30 Other employment expenses 46 1000 1879 1390 2948 1730 3856 Clergy residence deduction 47 50 328 80 548 120 910 Other deductions 48 3000 1807 2850 1918 2460 1857 Total deductions before adjustments 49 25400 39564 28770 60138 32830 90401 Social benefits repayment 50 0 0 0 0 0 0 Net income after adjustments 51 62050 1350283 54740 1445462 51680 1587662 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 10 13 Other payments deductions 55 12860 45434 5000 30999 3720 25927 Limited partnership losses of other years 56 0 0 0 0 0 0 Non-capital losses of other years 57 100 425 80 543 60 495 Net capital losses of other years 58 230 239 280 338 320 337 Capital gains deduction 59 20 83 30 172 40 273 Northern residents deductions 60 20 23 20 31 20 32 Additional deductions 61 780 1986 500 1541 390 842 Farming/fishing losses of prior years 62 10 106 10 150 20 161 Total deductions from net income 63 13530 48336 5780 33804 4490 28171 Taxable income assessed 64 61860 1301971 54560 1411802 51630 1559544 Basic personal amount 65 62060 638828 54750 563842 51690 532784 Age amount 66 18960 121433 13490 86422 11410 72263 Spouse or common-law partner amount 67 5230 28021 4330 25684 3910 23749 Amount for eligible dependant 68 3650 35900 3050 30113 2650 26072 Amount for children 17 and under 69 7230 24203 7040 23542 7100 23848 Amount for infirm dependents age 18 or older 70 50 201 50 195 60 240 CPP or QPP contributions employment 71 35060 25890 34040 32498 34370 41644 CPP or QPP contributions self-employment 72 2890 1708 2520 1781 2140 1684 Employment Insurance premiums 73 35110 10868 34510 13208 34730 16439 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 38700 38864 37810 38042 38130 38451 Public transit amount 78 1610 803 1480 764 1430 764 Children's fitness amount 79 1720 729 2100 912 2480 1099 Home renovation expenses 80 4240 14716 5450 20138 6340 24057 Home buyers' amount 81 290 1286 370 1692 510 2354 Adoption expenses 82 0 0 10 46 10 22 Pension income amount 83 19920 38509 16880 33287 14920 29456 Caregiver amount 84 410 1419 440 1598 480 1704 Disability amount 85 3240 23245 2590 18626 2020 14549 Disability amount transferred from a dependent 86 580 4905 670 5781 710 6265 Interest paid on student loans 87 2440 1219 2650 1450 2920 1633 Tuition, education, and textbook amounts 88 5160 31166 3870 24433 3220 21306 Tuition, education, and textbook amounts transferred from a child 89 540 2314 770 3486 1040 4838 Amounts transferred from spouse 90 4580 25755 3390 17725 2760 13396 Allowable portion of medical expenses 91 22160 42092 19850 38363 17410 34535 Total tax credits on personal amounts 92 62060 167112 54750 147544 51690 139973 Allowable charitable donations and government gifts 93 11750 7317 12150 8191 13400 9810 Eligible cultural, ecological gifts 94 20 22 20 18 10 14 Total tax credit on donations and gifts 95 11590 1890 11970 2138 13220 2582 Total federal non-refundable tax credits 96 62060 169002 54750 149682 51690 142555 Federal dividend tax credit 97 4420 1071 5450 1866 6510 3166 Basic federal tax 98 40850 41097 44730 67176 46060 91843 Net federal tax 99 40740 40960 44670 67001 46010 91602 CPP contributions on self-employment 100 2890 3416 2520 3562 2140 3367 Net provincial tax 101 53490 43435 51150 61026 49630 81808 Total tax payable 102 54340 87811 51760 131589 49980 176778 Item Item code 35000- 39999 # 35000- 39999 $ 40000- 44999 # 40000- 44999 $ 45000- 49999 # 45000- 49999 $ Number of taxable returns 1 43230 0 37420 0 30630 0 Number of non-taxable returns 2 850 0 370 0 210 0 Total number of returns 3 44070 0 37780 0 30840 0 Employment income 4 32290 1019167 27220 967791 23640 954955 Commissions (from employment) 5 760 6899 720 8176 590 8399 Other employment income 6 3750 12775 3650 12604 3100 10169 Old Age Security pension 7 7930 48573 7120 43630 4780 29289 CPP or QPP benefits 8 12700 93117 11630 84517 8230 60605 Other pensions or superannuation 9 10600 204362 10340 236173 7710 210110 Elected split-pension amount 10 2560 35494 3080 40353 1210 14432 Universal Child Care Benefit 11 2370 3289 1770 2493 1380 1865 Employment Insurance benefits 12 8400 67358 6310 48379 4860 35273 Taxable amount of dividends 13 6790 36015 6930 39015 5810 39086 Interest and other investment income 14 10550 15144 10070 15176 8330 13108 Net partnership income 15 120 40 150 68 100-12 RDSP income 16 0 0 0 0 0 0 Net rental income 17 1110 2228 1080 2235 990 1918 Taxable capital gains 18 1690 3534 1760 3845 1490 3769 Support payments received 19 240 2273 180 1907 150 1759 Registered Retirement Savings Plan income 20 4850 19305 4520 19333 3870 16717 Other income 21 7250 22941 6980 24369 5650 20445 Net business income 22 2080 24720 1900 23407 1520 18725 Net professional income 23 240 3139 220 3763 210 3316 Net commission income 24 280 3633 230 3109 200 3175 Net farming income 25 250 339 250 327 170-90 Net fishing income 26 440 5431 400 6185 350 6359 Workers' compensation benefits 27 2010 17874 1540 13310 1150 9303 Social assistance payments 28 90 291 60 175 30 79 Net federal supplements 29 460 1090 190 430 120 235 Total income assessed 30 44070 1649030 37780 1600769 30840 1462987 Registered pension plan contributions 31 12590 24055 11620 25406 11140 28526 Registered Retirement Savings Plan deduction 32 10170 22942 9840 25521 9460 28489 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 4050 32032 4050 39044 3590 40621 Annual union, professional, or like dues 35 12270 5754 11020 5801 10560 6447 Universal Child Care Benefit repayment 36 10 7 0 0 0 0 Child care expenses 37 2960 10697 2290 8564 1890 7649 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 10 90 10 284 10 90 Moving expenses 40 290 1114 240 1039 250 1305 Support payments made 41 230 972 220 1036 210 1056 Carrying charges and interest expenses 42 3910 2929 4100 3215 3630 3360 Deductions for CPP/QPP contributions on self-employment/other earnings 43 1750 1552 1580 1556 1190 1296 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 30 156 30 72 30 82 Other employment expenses 46 1900 5278 1900 5693 1770 6347 Clergy residence deduction 47 80 605 110 1057 110 1125 Other deductions 48 1880 1566 1580 1315 1310 1144 Total deductions before adjustments 49 31150 109764 28270 119612 25030 127542 Social benefits repayment 50 0 0 0 0 0 0 Net income after adjustments 51 44070 1539298 37780 1481257 30840 1335445 Canadian Forces personnel and police deduction 52 0 0 10 195 10 93 Employee home relocation loan deduction 53 0 0 0 0 0 0 Security options deductions 54 10 9 10 28 10 14 Other payments deductions 55 2500 19254 1750 13915 1280 9616 Limited partnership losses of other years 56 0 0 0 0 0 0 Non-capital losses of other years 57 50 452 40 324 30 387 Net capital losses of other years 58 320 410 370 501 320 472 Capital gains deduction 59 30 297 40 393 30 318 Northern residents deductions 60 20 45 30 50 20 39 Additional deductions 61 280 1361 230 1143 200 1414 Farming/fishing losses of prior years 62 20 130 0 0 10 98 Total deductions from net income 63 3180 21994 2450 16585 1880 12460 Taxable income assessed 64 44040 1517325 37750 1464706 30810 1323008 Basic personal amount 65 44070 454327 37780 389629 30840 318093 Age amount 66 8610 50736 7700 41386 5190 25616 Spouse or common-law partner amount 67 3320 21133 2720 17701 2440 15891 Amount for eligible dependant 68 2150 21116 1360 13228 1030 10004 Amount for children 17 and under 69 6590 22022 5440 18422 4910 16641 Amount for infirm dependents age 18 or older 70 50 202 50 178 40 158 CPP or QPP contributions employment 71 30430 44285 25500 42438 22250 41513 CPP or QPP contributions self-employment 72 1750 1552 1580 1556 1190 1296 Employment Insurance premiums 73 30750 17164 25820 16109 22470 14825 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 33620 34022 28390 28717 24420 24893 Public transit amount 78 1210 654 1010 584 800 439 Children's fitness amount 79 2640 1221 2450 1154 2320 1126 Home renovation expenses 80 6790 26900 6720 27506 6330 26866 Home buyers' amount 81 470 2182 450 2077 420 1971 Adoption expenses 82 10 12 10 36 10 9 Pension income amount 83 11990 23691 11780 23323 8430 16689 Caregiver amount 84 390 1397 340 1170 280 1020 Disability amount 85 1520 10932 1180 8502 870 6230 Disability amount transferred from a dependent 86 660 5941 560 5077 520 4849 Interest paid on student loans 87 2500 1553 1960 1236 1870 1371 Tuition, education, and textbook amounts 88 2530 17617 1830 12235 1600 10309 Tuition, education, and textbook amounts transferred from a child 89 1130 5417 1170 5671 1190 5835 Amounts transferred from spouse 90 1890 8464 1210 5351 910 4257 Allowable portion of medical expenses 91 12980 25492 10350 22111 7020 15060 Total tax credits on personal amounts 92 44070 119705 37780 102810 30840 84744 Allowable charitable donations and government gifts 93 13140 10358 12370 10559 10850 9627 Eligible cultural, ecological gifts 94 10 29 10 8 10 25 Total tax credit on donations and gifts 95 13000 2751 12240 2826 10730 2581 Total federal non-refundable tax credits 96 44070 122456 37780 105636 30840 87325 Federal dividend tax credit 97 6580 4278 6820 5128 5760 5304 Basic federal tax 98 40870 102749 35970 111765 29780 114074 Net federal tax 99 40820 102525 35940 111477 29740 113777 CPP contributions on self-employment 100 1750 3105 1580 3111 1190 2592 Net provincial tax 101 43040 94962 37330 104482 30580 103110 Total tax payable 102 43230 200591 37420 219070 30630 219479 Item Item code 50000- 54999 # 50000- 54999 $ 55000- 59999 # 55000- 59999 $ 60000- 69999 # 60000- 69999 $ Number of taxable returns 1 26100 0 21520 0 35250 0 Number of non-taxable returns 2 100 0 90 0 70 0 Total number of returns 3 26200 0 21610 0 35320 0 Employment income 4 20720 936439 17390 858879 29660 1700886 Commissions (from employment) 5 500 9436 440 8832 720 16103 Other employment income 6 2630 7475 2360 6551 3980 11694 Old Age Security pension 7 3680 22491 2970 18213 3960 24160 CPP or QPP benefits 8 6320 46539 5250 38416 6720 49318 Other pensions or superannuation 9 6030 181310 5040 159503 6660 223129 Elected split-pension amount 10 890 11651 880 11494 1400 19299 Universal Child Care Benefit 11 1140 1612 880 1236 1310 1887 Employment Insurance benefits 12 3570 26048 2560 18013 3390 23500 Taxable amount of dividends 13 5370 41567 4700 38627 8130 74723 Interest and other investment income 14 7310 10986 6290 10514 10230 16882 Net partnership income 15 110 56 110 77 240 58 RDSP income 16 0 0 0 0 0 0 Net rental income 17 880 1797 760 1474 1380 2519 Taxable capital gains 18 1420 3562 1280 3764 2200 7505 Support payments received 19 110 1669 60 755 110 1763 Registered Retirement Savings Plan income 20 3440 15883 3030 15696 4940 25100 Other income 21 4970 18329 4330 16577 7200 29895 Net business income 22 1260 16661 1080 14735 1810 28806 Net professional income 23 220 4188 180 3105 370 9214 Net commission income 24 170 3401 150 2595 230 5268 Net farming income 25 140 91 130 170 190 139 Net fishing income 26 270 5377 230 5363 310 9147 Workers' compensation benefits 27 880 6788 700 5640 960 8724 Social assistance payments 28 30 50 20 102 20 28 Net federal supplements 29 60 186 50 108 60 194 Total income assessed 30 26200 1373591 21610 1240438 35320 2289941 Registered pension plan contributions 31 10580 30095 9300 30275 18430 72316 Registered Retirement Savings Plan deduction 32 9080 31180 7870 28448 14310 59894 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 2930 38294 2430 34030 3330 50079 Annual union, professional, or like dues 35 9980 6789 8760 6418 16020 13100 Universal Child Care Benefit repayment 36 10 1 0 0 0 0 Child care expenses 37 1560 6631 1260 5509 2010 9198 Disability supports deductions 38 0 0 0 0 10 29 Business investment loss 39 20 342 10 96 20 316 Moving expenses 40 200 1066 190 1156 290 1912 Support payments made 41 170 1034 170 976 310 2127 Carrying charges and interest expenses 42 3280 3074 2950 2994 4950 5550 Deductions for CPP/QPP contributions on self-employment/other earnings 43 850 1108 610 871 1020 1565 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 40 125 30 130 80 273 Other employment expenses 46 1590 5987 1400 5566 2380 9408 Clergy residence deduction 47 110 1337 70 936 110 1505 Other deductions 48 1140 1110 920 986 1370 1690 Total deductions before adjustments 49 22200 128174 18730 118391 31940 228961 Social benefits repayment 50 310 80 1150 894 2260 3000 Net income after adjustments 51 26200 1245409 21600 1121172 35320 2058022 Canadian Forces personnel and police deduction 52 40 495 80 1219 220 3475 Employee home relocation loan deduction 53 0 0 0 0 0 0 Security options deductions 54 10 6 10 23 30 45 Other payments deductions 55 950 7025 760 5850 1030 8945 Limited partnership losses of other years 56 0 0 0 0 0 0 Non-capital losses of other years 57 30 169 10 105 30 435 Net capital losses of other years 58 350 374 280 337 490 844 Capital gains deduction 59 30 514 30 431 70 1561 Northern residents deductions 60 30 63 30 74 50 106 Additional deductions 61 130 780 110 319 160 342 Farming/fishing losses of prior years 62 0 0 10 52 10 49 Total deductions from net income 63 1560 9554 1290 8467 2050 15875 Taxable income assessed 64 26190 1235858 21600 1112736 35320 2042164 Basic personal amount 65 26200 270248 21610 222910 35320 364419 Age amount 66 3990 17606 3250 12137 4310 12094 Spouse or common-law partner amount 67 2220 15032 1860 12455 3240 21918 Amount for eligible dependant 68 870 8446 620 5949 1130 10893 Amount for children 17 and under 69 4470 15540 3910 13548 7410 26190 Amount for infirm dependents age 18 or older 70 50 179 40 121 60 224 CPP or QPP contributions employment 71 19550 38075 16340 32155 28270 56931 CPP or QPP contributions self-employment 72 850 1108 610 871 1020 1565 Employment Insurance premiums 73 19750 13349 16560 11314 28380 19792 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 21270 21802 17880 18291 30270 31197 Public transit amount 78 700 374 610 329 970 505 Children's fitness amount 79 2270 1149 2060 1057 4200 2250 Home renovation expenses 80 5840 25526 5280 23138 9510 43108 Home buyers' amount 81 380 1773 320 1515 550 2635 Adoption expenses 82 0 0 10 23 10 37 Pension income amount 83 6590 13040 5510 10893 7480 14775 Caregiver amount 84 240 832 190 702 290 1074 Disability amount 85 580 4149 440 3156 560 4027 Disability amount transferred from a dependent 86 410 3754 360 3380 620 5855 Interest paid on student loans 87 1650 1184 1380 965 2080 1440 Tuition, education, and textbook amounts 88 1370 8008 1070 7940 1780 9916 Tuition, education, and textbook amounts transferred from a child 89 1100 5424 1020 5091 2150 10884 Amounts transferred from spouse 90 760 3515 570 2587 970 4225 Allowable portion of medical expenses 91 4940 11471 3540 8975 4610 12175 Total tax credits on personal amounts 92 26200 72238 21610 59925 35320 98719 Allowable charitable donations and government gifts 93 9510 9286 8310 8431 14600 14789 Eligible cultural, ecological gifts 94 10 46 10 22 10 40 Total tax credit on donations and gifts 95 9420 2511 8250 2279 14480 3997 Total federal non-refundable tax credits 96 26200 74749 21610 62205 35320 102717 Federal dividend tax credit 97 5330 5865 4690 5588 8140 11027 Basic federal tax 98 25520 118360 21200 116349 34900 235538 Net federal tax 99 25490 118081 21180 116058 34860 234863 CPP contributions on self-employment 100 850 2215 610 1742 1020 3129 Net provincial tax 101 26070 103437 21490 98577 35220 194326 Total tax payable 102 26100 223813 21520 217270 35250 435318 Item Item code 70000- 79999 # 70000- 79999 $ 80000- 89999 # 80000- 89999 $ 90000- 99999 # 90000- 99999 $ Number of taxable returns 1 25550 0 15620 0 9790 0 Number of non-taxable returns 2 30 0 30 0 20 0 Total number of returns 3 25580 0 15650 0 9810 0 Employment income 4 22580 1515103 13700 1018495 8600 700390 Commissions (from employment) 5 550 15379 410 14086 280 10366 Other employment income 6 2870 9103 2000 6328 1450 5636 Old Age Security pension 7 2080 12631 1270 7577 810 4780 CPP or QPP benefits 8 3710 27127 2310 16725 1450 10492 Other pensions or superannuation 9 3790 134779 2520 91401 1700 62060 Elected split-pension amount 10 680 7399 490 5249 250 2538 Universal Child Care Benefit 11 810 1189 380 560 190 276 Employment Insurance benefits 12 1740 12004 1040 7087 570 3547 Taxable amount of dividends 13 6140 66063 4550 60119 3220 50563 Interest and other investment income 14 7550 12944 5000 10199 3380 7616 Net partnership income 15 210 121 170 131 160 119 RDSP income 16 0 0 0 0 0 0 Net rental income 17 1090 2067 780 2213 530 1563 Taxable capital gains 18 1720 6973 1270 6221 970 5320 Support payments received 19 70 830 50 1108 30 1019 Registered Retirement Savings Plan income 20 3620 19452 2340 13321 1360 10073 Other income 21 5320 26492 3820 25393 2730 23301 Net business income 22 1120 19056 800 14947 490 10822 Net professional income 23 300 7004 280 8748 240 8355 Net commission income 24 150 3496 120 4791 80 3112 Net farming income 25 130 559 110 396 70 587 Net fishing income 26 150 4810 120 4842 70 2925 Workers' compensation benefits 27 580 4790 300 3428 180 2041 Social assistance payments 28 10 35 10 29 0 0 Net federal supplements 29 30 95 20 35 10 21 Total income assessed 30 25580 1909500 15650 1323430 9810 927525 Registered pension plan contributions 31 15560 73249 9040 45755 5420 29204 Registered Retirement Savings Plan deduction 32 11640 56700 7760 50165 5240 42145 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 1970 30980 1370 21549 950 15880 Annual union, professional, or like dues 35 13120 11297 7160 6187 4050 3591 Universal Child Care Benefit repayment 36 10 4 0 0 0 0 Child care expenses 37 1390 6447 710 3460 390 2011 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 10 182 10 184 10 284 Moving expenses 40 190 1605 140 1205 110 1186 Support payments made 41 230 1748 200 1722 150 1468 Carrying charges and interest expenses 42 3970 5539 2860 4478 2090 3759 Deductions for CPP/QPP contributions on self-employment/other earnings 43 550 880 450 723 310 510 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 60 454 70 388 50 334 Other employment expenses 46 1830 7613 1150 5459 820 3843 Clergy residence deduction 47 60 729 30 419 20 217 Other deductions 48 810 1375 520 1157 320 987 Total deductions before adjustments 49 23890 198801 14620 142853 9200 105422 Social benefits repayment 50 2080 3111 1480 3151 950 2602 Net income after adjustments 51 25570 1707742 15650 1177445 9800 819562 Canadian Forces personnel and police deduction 52 160 2757 110 2142 60 1423 Employee home relocation loan deduction 53 0 0 0 0 10 3 Security options deductions 54 30 100 30 86 30 187 Other payments deductions 55 620 4921 330 3487 190 2065 Limited partnership losses of other years 56 10 2 0 0 0 0 Non-capital losses of other years 57 10 169 10 88 10 117 Net capital losses of other years 58 400 750 310 819 240 518 Capital gains deduction 59 60 1121 40 1015 40 1207 Northern residents deductions 60 50 80 50 112 50 106 Additional deductions 61 90 217 60 183 60 126 Farming/fishing losses of prior years 62 10 47 0 0 10 56 Total deductions from net income 63 1410 10280 910 7990 680 5808 Taxable income assessed 64 25570 1697462 15650 1169468 9800 813794 Basic personal amount 65 25580 263877 15650 161446 9810 101142 Age amount 66 2040 3759 690 1319 300 546 Spouse or common-law partner amount 67 2560 17822 1700 12164 1200 8754 Amount for eligible dependant 68 820 8012 410 4009 240 2327 Amount for children 17 and under 69 6240 22463 3880 14212 2570 9522 Amount for infirm dependents age 18 or older 70 30 101 30 101 10 29 CPP or QPP contributions employment 71 21770 44480 13210 27003 8280 16917 CPP or QPP contributions self-employment 72 550 880 450 723 310 510 Employment Insurance premiums 73 21580 15304 12980 9226 8040 5726 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 22940 23715 13940 14403 8770 9059 Public transit amount 78 730 382 500 264 290 139 Children's fitness amount 79 3820 2200 2410 1469 1670 1056 Home renovation expenses 80 7800 37032 5300 26272 3640 18815 Home buyers' amount 81 310 1440 170 841 90 437 Adoption expenses 82 20 59 10 19 0 0 Pension income amount 83 4310 8527 2880 5683 1900 3738 Caregiver amount 84 230 825 120 447 80 283 Disability amount 85 330 2393 160 1151 110 755 Disability amount transferred from a dependent 86 470 4596 290 2882 170 1686 Interest paid on student loans 87 1170 806 510 297 260 161 Tuition, education, and textbook amounts 88 1170 5603 630 2604 300 1424 Tuition, education, and textbook amounts transferred from a child 89 2070 11042 1520 8243 1140 6235 Amounts transferred from spouse 90 620 2740 390 1601 270 1094 Allowable portion of medical expenses 91 2550 8013 1590 4828 1010 3163 Total tax credits on personal amounts 92 25580 72910 15650 45181 9810 29029 Allowable charitable donations and government gifts 93 11650 11988 7620 8975 5280 6639 Eligible cultural, ecological gifts 94 10 12 10 21 0 0 Total tax credit on donations and gifts 95 11570 3223 7570 2443 5250 1818 Total federal non-refundable tax credits 96 25580 76134 15650 47624 9810 30847 Federal dividend tax credit 97 6150 9684 4570 8803 3230 7499 Basic federal tax 98 25380 214864 15540 156528 9750 114364 Net federal tax 99 25360 214273 15520 155900 9730 113696 CPP contributions on self-employment 100 550 1759 450 1445 310 1019 Net provincial tax 101 25510 174605 15590 126456 9770 91473 Total tax payable 102 25550 393748 15620 286952 9790 208790 Item Item code 100000- 149999 # 100000- 149999 $ 150000- 249999 # 150000- 249999 $ 250000 and over # 250000 and over $ Number of taxable returns 1 18120 0 6180 0 2590 0 Number of non-taxable returns 2 50 0 20 0 20 0 Total number of returns 3 18170 0 6200 0 2610 0 Employment income 4 15320 1455124 4670 590951 1850 531915 Commissions (from employment) 5 730 36454 330 31330 150 40098 Other employment income 6 2950 19891 1190 25757 480 31942 Old Age Security pension 7 1700 9858 820 4378 520 2575 CPP or QPP benefits 8 2870 20906 1260 9384 660 5052 Other pensions or superannuation 9 3610 144322 1280 65228 470 41636 Elected split-pension amount 10 420 4689 140 1016 50 325 Universal Child Care Benefit 11 300 484 100 159 20 30 Employment Insurance benefits 12 870 5522 130 991 20 154 Taxable amount of dividends 13 7730 197416 3650 181027 1910 312333 Interest and other investment income 14 7300 21327 3130 16998 1790 24833 Net partnership income 15 450 711 350 495 290-206 RDSP income 16 0 0 0 0 0 0 Net rental income 17 1240 6784 550 3984 280 10161 Taxable capital gains 18 2370 20696 1250 29897 880 101488 Support payments received 19 40 2074 10 1257 0 0 Registered Retirement Savings Plan income 20 2460 25789 690 14007 210 8356 Other income 21 6020 72542 2770 54492 1420 53683 Net business income 22 990 33564 380 18759 170 16104 Net professional income 23 810 48053 660 82906 390 96525 Net commission income 24 180 9859 80 6218 20 1940 Net farming income 25 140 1244 60 1420 40 6482 Net fishing income 26 130 8536 50 5237 10 2052 Workers' compensation benefits 27 230 3689 50 2477 10 1296 Social assistance payments 28 10 16 0 0 0 0 Net federal supplements 29 20 46 10 9 10 18 Total income assessed 30 18170 2149595 6200 1148380 2610 1288799 Registered pension plan contributions 31 7860 45644 1620 11174 500 4016 Registered Retirement Savings Plan deduction 32 10860 132379 4020 78445 1660 48526 Saskatchewan Pension Plan deduction 33 0 0 0 0 0 0 Deduction for elected split-pension amount 34 2080 39161 710 13847 200 4362 Annual union, professional, or like dues 35 5930 5767 1140 1178 290 222 Universal Child Care Benefit repayment 36 0 0 0 0 0 0 Child care expenses 37 640 3142 210 1224 50 362 Disability supports deductions 38 0 0 0 0 0 0 Business investment loss 39 20 630 20 514 10 3091 Moving expenses 40 160 1798 70 1017 30 561 Support payments made 41 300 4222 160 3809 110 5032 Carrying charges and interest expenses 42 4780 11194 2240 8394 1290 9734 Deductions for CPP/QPP contributions on self-employment/other earnings 43 900 1597 590 1117 320 614 Deduction for PPIP premiums on self-employment income 44 0 0 0 0 0 0 Exploration and development expenses 45 210 1249 180 1599 160 8197 Other employment expenses 46 1860 11912 640 5429 250 3788 Clergy residence deduction 47 20 361 0 0 0 0 Other deductions 48 680 3178 280 6260 180 9615 Total deductions before adjustments 49 16820 262236 5680 134030 2380 98163 Social benefits repayment 50 2050 8331 770 4267 430 2455 Net income after adjustments 51 18170 1879055 6200 1010082 2610 1188620 Canadian Forces personnel and police deduction 52 70 2333 10 202 10 82 Employee home relocation loan deduction 53 10 2 10 5 0 0 Security options deductions 54 80 440 60 806 70 6839 Other payments deductions 55 250 3744 50 2481 20 1302 Limited partnership losses of other years 56 10 7 0 0 0 0 Non-capital losses of other years 57 10 435 0 0 0 0 Net capital losses of other years 58 650 2390 320 1705 220 2401 Capital gains deduction 59 130 5365 130 11322 170 38402 Northern residents deductions 60 150 383 20 86 0 0 Additional deductions 61 120 1318 30 717 20 243 Farming/fishing losses of prior years 62 0 0 10 311 0 0 Total deductions from net income 63 1410 16703 620 18048 500 49882 Taxable income assessed 64 18160 1862360 6200 992147 2600 1138840 Basic personal amount 65 18170 187396 6200 63931 2610 26890 Age amount 66 280 519 50 172 30 114 Spouse or common-law partner amount 67 2410 18034 870 6749 390 3182 Amount for eligible dependant 68 360 3439 110 1049 40 366 Amount for children 17 and under 69 4950 18630 1760 6856 710 2938 Amount for infirm dependents age 18 or older 70 20 86 10 34 10 18 CPP or QPP contributions employment 71 14600 29608 4330 8644 1630 3246 CPP or QPP contributions self-employment 72 900 1597 590 1117 320 614 Employment Insurance premiums 73 13380 9480 3440 2399 1000 682 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 15650 16174 4900 5027 1960 2005 Public transit amount 78 390 188 80 41 20 7 Children's fitness amount 79 3320 2261 1220 904 500 406 Home renovation expenses 80 7150 39614 2610 15921 1170 8100 Home buyers' amount 81 110 531 30 146 10 35 Adoption expenses 82 10 100 0 0 0 0 Pension income amount 83 3930 7728 1390 2710 510 974 Caregiver amount 84 170 694 60 230 20 66 Disability amount 85 230 1641 100 719 40 316 Disability amount transferred from a dependent 86 360 3583 110 1091 40 415 Interest paid on student loans 87 320 200 70 54 20 8 Tuition, education, and textbook amounts 88 490 2573 150 507 40 143 Tuition, education, and textbook amounts transferred from a child 89 2310 13187 800 4757 340 2121 Amounts transferred from spouse 90 510 2041 140 587 40 201 Allowable portion of medical expenses 91 2120 8525 930 5420 490 3114 Total tax credits on personal amounts 92 18170 55174 6200 19366 2610 8394 Allowable charitable donations and government gifts 93 10600 18595 4070 13010 1950 44662 Eligible cultural, ecological gifts 94 10 81 0 0 0 0 Total tax credit on donations and gifts 95 10540 5169 4060 3681 1950 12944 Total federal non-refundable tax credits 96 18170 60343 6200 23047 2610 21338 Federal dividend tax credit 97 7740 28610 3620 26484 1850 50984 Basic federal tax 98 18050 283809 6160 176307 2580 232968 Net federal tax 99 17960 279943 6110 171341 2550 227376 CPP contributions on self-employment 100 900 3194 590 2234 320 1227 Net provincial tax 101 18080 223171 6170 131397 2580 162969 Total tax payable 102 18120 514639 6180 309238 2590 394026 Item Item code 50000 and over # 50000 and over $ Number of taxable returns 1 160730 0 Number of non-taxable returns 2 420 0 Total number of returns 3 161150 0 Employment income 4 134480 9308182 Commissions (from employment) 5 4110 182083 Other employment income 6 19910 124377 Old Age Security pension 7 17810 106662 CPP or QPP benefits 8 30540 223959 Other pensions or superannuation 9 31100 1103368 Elected split-pension amount 10 5190 63659 Universal Child Care Benefit 11 5130 7433 Employment Insurance benefits 12 13890 96866 Taxable amount of dividends 13 45390 1022437 Interest and other investment income 14 51970 132299 Net partnership income 15 2080 1561 RDSP income 16 0 0 Net rental income 17 7470 32563 Taxable capital gains 18 13350 185426 Support payments received 19 470 10476 Registered Retirement Savings Plan income 20 22070 147677 Other income 21 38580 320704 Net business income 22 8100 173455 Net professional income 23 3450 268097 Net commission income 24 1170 40679 Net farming income 25 1020 11089 Net fishing income 26 1330 48289 Workers' compensation benefits 27 3900 38873 Social assistance payments 28 100 271 Net federal supplements 29 260 713 Total income assessed 30 161150 13651198 Registered pension plan contributions 31 78310 341729 Registered Retirement Savings Plan deduction 32 72440 527881 Saskatchewan Pension Plan deduction 33 0 0 Deduction for elected split-pension amount 34 15960 248183 Annual union, professional, or like dues 35 66440 54550 Universal Child Care Benefit repayment 36 20 8 Child care expenses 37 8210 37984 Disability supports deductions 38 10 58 Business investment loss 39 120 5638 Moving expenses 40 1370 11506 Support payments made 41 1770 22138 Carrying charges and interest expenses 42 28410 54715 Deductions for CPP/QPP contributions on self-employment/other earnings 43 5600 8982 Deduction for PPIP premiums on self-employment income 44 0 0 Exploration and development expenses 45 880 12749 Other employment expenses 46 11920 59006 Clergy residence deduction 47 420 5543 Other deductions 48 6230 26359 Total deductions before adjustments 49 145450 1417031 Social benefits repayment 50 11460 27889 Net income after adjustments 51 161130 12207109 Canadian Forces personnel and police deduction 52 750 14128 Employee home relocation loan deduction 53 40 11 Security options deductions 54 340 8532 Other payments deductions 55 4190 39820 Limited partnership losses of other years 56 20 122 Non-capital losses of other years 57 110 2074 Net capital losses of other years 58 3260 10138 Capital gains deduction 59 700 60937 Northern residents deductions 60 420 1021 Additional deductions 61 790 4245 Farming/fishing losses of prior years 62 40 773 Total deductions from net income 63 10420 142607 Taxable income assessed 64 161090 12064829 Basic personal amount 65 161150 1662259 Age amount 66 14940 48265 Spouse or common-law partner amount 67 16470 116110 Amount for eligible dependant 68 4600 44489 Amount for children 17 and under 69 35900 129900 Amount for infirm dependents age 18 or older 70 240 892 CPP or QPP contributions employment 71 127970 257059 CPP or QPP contributions self-employment 72 5600 8982 Employment Insurance premiums 73 125100 87271 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 137580 141673 Public transit amount 78 4280 2227 Children's fitness amount 79 21460 12752 Home renovation expenses 80 48300 237526 Home buyers' amount 81 1970 9352 Adoption expenses 82 70 300 Pension income amount 83 34500 68068 Caregiver amount 84 1390 5153 Disability amount 85 2550 18307 Disability amount transferred from a dependent 86 2820 27242 Interest paid on student loans 87 7460 5115 Tuition, education, and textbook amounts 88 6990 38719 Tuition, education, and textbook amounts transferred from a child 89 12440 66984 Amounts transferred from spouse 90 4270 18591 Allowable portion of medical expenses 91 21790 65684 Total tax credits on personal amounts 92 161150 460938 Allowable charitable donations and government gifts 93 73580 136375 Eligible cultural, ecological gifts 94 60 556 Total tax credit on donations and gifts 95 73090 38065 Total federal non-refundable tax credits 96 161150 499003 Federal dividend tax credit 97 45320 154544 Basic federal tax 98 159070 1649088 Net federal tax 99 158740 1631531 CPP contributions on self-employment 100 5600 17965 Net provincial tax 101 160480 1306409 Total tax payable 102 160730 2983794 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 17023050 0 750 0 43930 0 Number of non-taxable returns 2 8745880 0 322130 0 2385500 0 Total number of returns 3 25768930 0 322880 0 2429430 0 Employment income 4 16987640 665992470 13850 139516 1486870 2066963 Commissions (from employment) 5 463590 11599032 280 4387 10720 5256 Other employment income 6 2341440 10944075 2380 9935 72650 115167 Old Age Security pension 7 4441190 25462625 3010 17004 69010 52386 CPP or QPP benefits 8 5942900 37713426 7180 32801 130610 231340 Other pensions or superannuation 9 3687260 67750972 1510 16402 17310 32558 Elected split-pension amount 10 1008360 10225654 700 5007 11240 25330 Universal Child Care Benefit 11 1688420 2518165 9450 14138 372000 589020 Employment Insurance benefits 12 3001210 20133198 2290 14117 42810 94657 Taxable amount of dividends 13 3943840 46484535 7550 21280 94910 45648 Interest and other investment income 14 7438660 18657773 19330 34186 358660 218607 Net partnership income 15 205330 191495 4600-50019 2630-561 RDSP income 16 80 364 0 0 10 0 Net rental income 17 1332670 3950780 15450-162398 39420 12132 Taxable capital gains 18 1205440 12580594 3530 31647 31200 25962 Support payments received 19 105880 1061221 230 1185 5330 6675 Registered Retirement Savings Plan income 20 2339120 11512284 7160 26487 71930 82952 Other income 21 4399040 21130689 10800 23884 209250 236700 Net business income 22 1963610 23828395 49710-896832 125400 169161 Net professional income 23 319240 20173415 3300-37190 10540 14711 Net commission income 24 200840 3677419 4300-27874 12450 12304 Net farming income 25 367590 1645308 13570-369361 14050-56879 Net fishing income 26 29840 322387 310-10502 870-1606 Workers' compensation benefits 27 636380 5437791 620 3711 8590 16821 Social assistance payments 28 1508820 10024217 700 1909 116700 300218 Net federal supplements 29 1845780 8115507 1730 7237 33990 57639 Total income assessed 30 25526020 1041133791 79970-1149345 2429430 4353161 Registered pension plan contributions 31 4613410 14936813 1100 1659 20190 5911 Registered Retirement Savings Plan deduction 32 6171340 33335823 2470 4915 25050 26147 Saskatchewan Pension Plan deduction 33 10630 5810 30 16 260 128 Deduction for elected split-pension amount 34 1008940 10223327 50 232 440 505 Annual union, professional, or like dues 35 5616720 3585411 3610 9157 128210 13095 Universal Child Care Benefit repayment 36 10740 6483 120 110 2720 1859 Child care expenses 37 1221640 3967624 1600 2621 33760 26622 Disability supports deductions 38 1400 6814 0 0 30 33 Business investment loss 39 12060 326529 90 2389 280 7304 Moving expenses 40 110080 430792 180 451 3840 3202 Support payments made 41 89480 1037257 180 1312 580 1694 Carrying charges and interest expenses 42 2568100 4079714 4220 13984 32370 22081 Deductions for CPP/QPP contributions on self-employment/other earnings 43 1538130 1187028 860 378 32130 2374 Deduction for PPIP premiums on self-employment income 44 395550 27718 350 15 14410 200 Exploration and development expenses 45 82380 1123574 140 1202 480 745 Other employment expenses 46 836320 4015578 470 2265 3000 4328 Clergy residence deduction 47 28580 352059 10 66 70 117 Other deductions 48 860360 1842743 2860 18728 30560 14360 Total deductions before adjustments 49 14014800 80491096 14800 59499 280150 130704 Social benefits repayment 50 426910 1060172 0 0 0 0 Net income after adjustments 51 25416510 961034413 0 0 2406870 4264583 Canadian Forces personnel and police deduction 52 12650 260346 0 0 10 9 Employee home relocation loan deduction 53 1750 456 0 0 10 0 Security options deductions 54 34310 1546229 0 0 70 682 Other payments deductions 55 3710200 23574432 2760 12857 157230 374679 Limited partnership losses of other years 56 2340 54721 0 0 10 5 Non-capital losses of other years 57 33630 332440 480 4641 1790 5070 Net capital losses of other years 58 272780 996514 30 108 1970 1595 Capital gains deduction 59 56150 3312170 40 776 370 531 Northern residents deductions 60 247710 845110 20 15 2380 1191 Additional deductions 61 194440 1055470 140 539 4840 14138 Farming/fishing losses of prior years 62 12530 106386 100 940 170 639 Total deductions from net income 63 4468740 32135265 3500 20006 167900 399023 Taxable income assessed 64 24776550 929005489 0 0 2329330 3882157 Basic personal amount 65 25724480 263923957 316490 3236528 2411600 24042785 Age amount 66 4559780 26536628 9550 60710 99710 606698 Spouse or common-law partner amount 67 2081850 14330781 13420 120169 110410 910056 Amount for eligible dependant 68 961920 9450550 4410 43767 66950 656240 Amount for children 17 and under 69 3746580 13469918 16220 60494 172790 647137 Amount for infirm dependents age 18 or older 70 13070 43985 40 149 240 719 CPP or QPP contributions employment 71 15192820 20412403 10330 4652 543160 65663 CPP or QPP contributions self-employment 72 1538130 1187028 860 378 32130 2374 Employment Insurance premiums 73 14615180 6880480 7580 1702 537770 54243 Provincial Parental Insurance Plan (PPIP) premiums paid 74 3623110 561015 1190 73 129140 3336 PPIP premiums payable on employment income 75 110090 17878 40 3 2630 50 PPIP premiums payable on self-employment income 76 398130 35695 360 19 14600 260 Canada employment amount 77 17003780 17129889 14260 12390 917120 825341 Public transit amount 78 1528690 1113522 4560 2180 76580 31201 Children's fitness amount 79 1528760 792418 2530 1209 16590 6637 Home renovation expenses 80 3174410 15439874 2040 9469 8290 31917 Home buyers' amount 81 203580 935502 150 636 1400 5884 Adoption expenses 82 3100 20161 10 26 30 83 Pension income amount 83 4299010 8167064 2110 3654 26180 34535 Caregiver amount 84 188460 805876 590 2495 3240 13158 Disability amount 85 585780 4209351 2660 19688 25030 182095 Disability amount transferred from a dependent 86 193500 1803591 600 5579 4990 50508 Interest paid on student loans 87 643350 323297 380 205 4610 1771 Tuition, education, and textbook amounts 88 1628680 7036001 0 0 600 678 Tuition, education, and textbook amounts transferred from a child 89 688930 3358578 100 366 540 1709 Amounts transferred from spouse 90 1170840 5354088 15230 66045 135370 581841 Allowable portion of medical expenses 91 4065660 9805392 11710 15410 85310 81079 Total tax credits on personal amounts 92 25732240 64971738 316510 550200 2413180 4325700 Allowable charitable donations and government gifts 93 5800930 8232264 250 276 13590 7555 Eligible cultural, ecological gifts 94 5950 60757 10 1 60 1477 Total tax credit on donations and gifts 95 5752400 2276029 20 1 12370 1084 Total federal non-refundable tax credits 96 25732890 67247767 316520 550200 2413270 4326783 Federal dividend tax credit 97 3463770 6972725 670 0 10340 40 Basic federal tax 98 15960820 105714037 140 1637 17720 8709 Net federal tax 99 15914430 104178273 140 1598 17310 4317 CPP contributions on self-employment 100 1181850 1827464 590 508 24890 3347 Net provincial tax 101 12243660 46861009 110 505 8980 1749 Total tax payable 102 17023050 153931645 750 2610 43930 9413 Item Item code 5000- 9999 # 5000- 9999 $ 10000- 14999 # 10000- 14999 $ 15000- 19999 # 15000- 19999 $ Number of taxable returns 1 189510 0 630600 0 1074440 0 Number of non-taxable returns 2 1873690 0 1924220 0 1426680 0 Total number of returns 3 2063200 0 2554810 0 2501120 0 Employment income 4 1098620 6694556 1154790 11025350 1132210 15295189 Commissions (from employment) 5 22360 19378 28230 44020 28890 73391 Other employment income 6 98430 320006 108130 380203 104780 370132 Old Age Security pension 7 149430 695880 567510 2839888 1001810 5845872 CPP or QPP benefits 8 313890 1166780 685130 2848531 1097290 6089130 Other pensions or superannuation 9 44010 118070 127100 388565 400110 1404500 Elected split-pension amount 10 30800 128903 87440 539618 147870 1036170 Universal Child Care Benefit 11 166890 253573 185760 274858 151060 223367 Employment Insurance benefits 12 128330 543719 265750 1494602 345860 2360299 Taxable amount of dividends 13 93250 81806 154480 159629 223250 285725 Interest and other investment income 14 316650 332665 477780 559353 688260 972816 Net partnership income 15 2450 178 3120-1033 4540 472 RDSP income 16 10 0 20 7 10 7 Net rental income 17 51600 83211 72980 136041 90220 170124 Taxable capital gains 18 33350 57605 46730 89272 62430 110781 Support payments received 19 8170 26590 11570 52308 12600 70633 Registered Retirement Savings Plan income 20 75610 187915 113610 338679 147640 466140 Other income 21 257540 609217 293660 769690 306490 735149 Net business income 22 216680 1095269 258290 2058329 209080 2050127 Net professional income 23 17230 82719 20670 155029 18160 172805 Net commission income 24 17950 70212 20440 123731 18330 140099 Net farming income 25 24950 27909 36320 94409 32920 81538 Net fishing income 26 1470-180 2770 4043 3740 14578 Workers' compensation benefits 27 19820 66567 40590 200825 61370 370977 Social assistance payments 28 418640 2655249 519360 4367440 251570 1451670 Net federal supplements 29 129380 386551 490180 2865484 800460 3781883 Total income assessed 30 2063200 15704348 2554810 31808871 2501120 43573575 Registered pension plan contributions 31 38170 11017 60500 27083 92670 53421 Registered Retirement Savings Plan deduction 32 36040 44462 86750 108030 158140 244943 Saskatchewan Pension Plan deduction 33 360 184 610 321 700 364 Deduction for elected split-pension amount 34 1510 2122 4160 5961 15770 26941 Annual union, professional, or like dues 35 198350 29448 222950 41878 236620 54545 Universal Child Care Benefit repayment 36 1740 938 1910 1029 1160 631 Child care expenses 37 52750 77201 74100 136780 91510 201239 Disability supports deductions 38 50 95 90 174 110 315 Business investment loss 39 260 6458 340 7624 430 10107 Moving expenses 40 6970 6352 8460 9411 9040 13293 Support payments made 41 800 2103 1410 3884 1950 5834 Carrying charges and interest expenses 42 39910 29511 73630 45907 136210 81267 Deductions for CPP/QPP contributions on self-employment/other earnings 43 194100 33916 247270 85395 191320 97173 Deduction for PPIP premiums on self-employment income 44 43940 1070 62500 2292 51770 2456 Exploration and development expenses 45 380 787 530 986 900 1251 Other employment expenses 46 6100 9433 12170 21575 21470 44508 Clergy residence deduction 47 170 541 340 1538 680 3389 Other deductions 48 37030 19661 60320 33027 80910 45387 Total deductions before adjustments 49 515780 275298 680980 532894 778280 887065 Social benefits repayment 50 0 0 0 0 0 0 Net income after adjustments 51 2060920 15443416 2553640 31288357 2500450 42709833 Canadian Forces personnel and police deduction 52 10 8 30 27 20 42 Employee home relocation loan deduction 53 10 1 10 3 10 1 Security options deductions 54 90 127 160 254 170 322 Other payments deductions 55 553770 3108369 990400 7433756 986080 5604545 Limited partnership losses of other years 56 10 7 10 8 20 7 Non-capital losses of other years 57 1190 4954 4270 10257 4970 17093 Net capital losses of other years 58 2320 3920 4800 6433 7980 10327 Capital gains deduction 59 390 1018 870 2083 1260 4110 Northern residents deductions 60 3470 4837 7840 15848 13080 32850 Additional deductions 61 6620 21659 16620 63508 29880 100765 Farming/fishing losses of prior years 62 180 754 900 2037 1140 3744 Total deductions from net income 63 564840 3147154 1013390 7536217 1018700 5775634 Taxable income assessed 64 1820410 12305693 2307390 23766899 2462930 36945807 Basic personal amount 65 2059410 20996266 2552140 26193349 2499230 25706182 Age amount 66 190760 1207748 605370 3871888 1029790 6595813 Spouse or common-law partner amount 67 116170 785795 175910 1196240 215550 1319690 Amount for eligible dependant 68 81150 807746 116350 1169412 102300 1019455 Amount for children 17 and under 69 158330 550100 225020 796240 228970 821080 Amount for infirm dependents age 18 or older 70 260 854 430 1525 760 2582 CPP or QPP contributions employment 71 909050 182670 1056140 379082 1069620 588107 CPP or QPP contributions self-employment 72 194100 33916 247270 85395 191320 97173 Employment Insurance premiums 73 948260 105102 1007020 170433 1021760 236981 Provincial Parental Insurance Plan (PPIP) premiums paid 74 231690 7367 260490 12599 278440 18818 PPIP premiums payable on employment income 75 5990 141 6740 239 6490 323 PPIP premiums payable on self-employment income 76 44150 1377 62820 2952 52070 3164 Canada employment amount 77 1123800 1132083 1181280 1191715 1164940 1179931 Public transit amount 78 101440 43990 123610 61856 124210 72709 Children's fitness amount 79 17730 6959 30190 12019 43560 17934 Home renovation expenses 80 11640 45836 34570 124262 81200 296400 Home buyers' amount 81 1330 5811 2900 12369 5750 24843 Adoption expenses 82 40 127 50 198 80 267 Pension income amount 83 69480 106823 199020 325851 504860 857422 Caregiver amount 84 3560 13776 6190 23632 10160 39391 Disability amount 85 47390 340403 93440 669014 82270 590134 Disability amount transferred from a dependent 86 4330 42909 6760 63767 9130 79028 Interest paid on student loans 87 5460 1934 18240 6872 37660 16044 Tuition, education, and textbook amounts 88 1320 2459 210480 269781 264650 994064 Tuition, education, and textbook amounts transferred from a child 89 680 2139 3460 7774 11270 39555 Amounts transferred from spouse 90 80010 337574 157950 780260 165920 836269 Allowable portion of medical expenses 91 124880 141056 263620 396916 504600 1292024 Total tax credits on personal amounts 92 2060600 4035444 2552880 5673846 2499730 6411808 Allowable charitable donations and government gifts 93 22880 9157 81650 43435 207400 106874 Eligible cultural, ecological gifts 94 90 66 170 99 310 162 Total tax credit on donations and gifts 95 21470 2148 79290 8358 203190 26921 Total federal non-refundable tax credits 96 2060650 4037592 2552920 5682204 2499760 6438728 Federal dividend tax credit 97 9000 80 59360 4718 109870 16842 Basic federal tax 98 26090 13239 466630 109598 929390 551006 Net federal tax 99 25760 12978 460940 109819 923490 549893 CPP contributions on self-employment 100 155010 53040 188440 129190 142470 144425 Net provincial tax 101 23370 4594 193390 36647 577250 204662 Total tax payable 102 189510 70611 630600 275658 1074440 899002 Item Item code 20000- 24999 # 20000- 24999 $ 25000- 29999 # 25000- 29999 $ 30000- 34999 # 30000- 34999 $ Number of taxable returns 1 1489510 0 1496380 0 1529100 0 Number of non-taxable returns 2 447910 0 168020 0 80080 0 Total number of returns 3 1937420 0 1664400 0 1609180 0 Employment income 4 1121010 19788781 1109340 24468076 1134010 30651075 Commissions (from employment) 5 29150 111509 28750 148063 28430 195095 Other employment income 6 122670 436582 139050 471812 156420 504153 Old Age Security pension 7 576630 3483832 383990 2331473 339240 2068806 CPP or QPP benefits 8 703100 4892814 508990 3700365 461410 3409110 Other pensions or superannuation 9 485270 3075937 387640 4007918 373660 5155289 Elected split-pension amount 10 125730 1072394 93690 1031756 106810 1262340 Universal Child Care Benefit 11 129000 186750 116000 166807 105180 150750 Employment Insurance benefits 12 364170 2828612 357380 2901991 322010 2473513 Taxable amount of dividends 13 231870 401749 220280 539831 238000 700140 Interest and other investment income 14 598610 1087125 503690 999930 497890 1033164 Net partnership income 15 5780 511 6120 1695 6890 1466 RDSP income 16 10 29 10 40 0 0 Net rental income 17 91230 191533 84430 169701 85350 173794 Taxable capital gains 18 65920 134261 62240 148394 66200 167292 Support payments received 19 11410 82037 9190 75264 8240 72569 Registered Retirement Savings Plan income 20 166110 586226 167340 630045 180150 710049 Other income 21 294210 710863 272730 696398 278930 729227 Net business income 22 166330 1889849 133890 1693360 113930 1494033 Net professional income 23 15720 180991 14030 188915 12820 187681 Net commission income 24 15630 143621 13240 145243 12070 145257 Net farming income 25 28020 94165 24050 93531 23070 111632 Net fishing income 26 4200 25923 3700 30182 2900 32718 Workers' compensation benefits 27 73480 568236 71560 634567 67470 623747 Social assistance payments 28 110050 700008 41240 261867 19850 116113 Net federal supplements 29 271490 675190 60080 179370 25860 73098 Total income assessed 30 1937420 43349526 1664400 45716592 1609180 52242144 Registered pension plan contributions 31 135290 102916 190440 186368 274000 347311 Registered Retirement Savings Plan deduction 32 228490 410569 299490 609299 380290 860043 Saskatchewan Pension Plan deduction 33 760 404 860 461 820 442 Deduction for elected split-pension amount 34 58700 154023 82680 354009 95250 509159 Annual union, professional, or like dues 35 270040 76098 314340 107174 372740 154255 Universal Child Care Benefit repayment 36 690 359 490 266 420 247 Child care expenses 37 101610 256242 109030 303080 111940 341799 Disability supports deductions 38 130 438 110 309 100 367 Business investment loss 39 570 10167 580 11281 650 13855 Moving expenses 40 9090 16327 9010 20058 7830 20134 Support payments made 41 2760 9443 3480 13726 4210 17919 Carrying charges and interest expenses 42 157480 88801 151670 100952 161480 110408 Deductions for CPP/QPP contributions on self-employment/other earnings 43 148820 96596 118250 91848 97620 85267 Deduction for PPIP premiums on self-employment income 44 38630 2161 29030 1810 22870 1501 Exploration and development expenses 45 1340 1823 1580 2921 1800 4514 Other employment expenses 46 30290 72858 38950 102671 46080 134646 Clergy residence deduction 47 1040 6483 1800 12406 2370 18560 Other deductions 48 86320 53213 82640 57038 76340 57855 Total deductions before adjustments 49 868220 1358922 924130 1975675 1011860 2678282 Social benefits repayment 50 0 0 0 0 0 0 Net income after adjustments 51 1936920 41997735 1664030 43749606 1608870 49575116 Canadian Forces personnel and police deduction 52 40 199 50 369 70 803 Employee home relocation loan deduction 53 10 1 10 0 10 1 Security options deductions 54 220 366 250 560 370 660 Other payments deductions 55 404000 1943445 159240 1075807 108210 812959 Limited partnership losses of other years 56 30 23 20 19 30 33 Non-capital losses of other years 57 4210 19969 3320 18957 2630 18559 Net capital losses of other years 58 11520 15005 12130 17269 13910 19996 Capital gains deduction 59 1550 6692 1910 11356 2110 15797 Northern residents deductions 60 14600 38714 14760 41390 14060 41556 Additional deductions 61 30890 100480 20420 82127 16910 75013 Farming/fishing losses of prior years 62 1130 5653 1090 6456 860 5982 Total deductions from net income 63 447350 2132720 205590 1256028 154160 993302 Taxable income assessed 64 1918840 39869031 1656880 42496283 1604550 48584282 Basic personal amount 65 1935870 19926003 1663250 17130549 1608190 16573163 Age amount 66 600280 3845111 407450 2609335 360960 2282714 Spouse or common-law partner amount 67 188440 1174838 148330 958328 130820 868568 Amount for eligible dependant 68 85240 843484 73470 722667 68570 671552 Amount for children 17 and under 69 223760 798292 221050 779300 229340 801621 Amount for infirm dependents age 18 or older 70 990 3287 1000 3319 1010 3236 CPP or QPP contributions employment 71 1065360 805668 1058020 1032505 1083610 1327329 CPP or QPP contributions self-employment 72 148820 96596 118250 91848 97620 85267 Employment Insurance premiums 73 1025130 306159 1027560 379310 1052320 473550 Provincial Parental Insurance Plan (PPIP) premiums paid 74 283840 24924 294960 32262 309050 41408 PPIP premiums payable on employment income 75 6010 401 5900 502 6150 650 PPIP premiums payable on self-employment income 76 38880 2784 29240 2331 23060 1933 Canada employment amount 77 1172130 1180227 1167900 1172982 1200080 1202389 Public transit amount 78 117350 77418 108520 78581 104560 79889 Children's fitness amount 79 54970 22895 65740 27563 78770 33403 Home renovation expenses 80 124300 480478 153700 629131 187430 793018 Home buyers' amount 81 9320 41291 13160 58639 17130 77216 Adoption expenses 82 100 485 130 625 150 792 Pension income amount 83 566020 1078562 442720 864714 423380 832307 Caregiver amount 84 13180 53364 14910 61737 15750 66389 Disability amount 85 72740 521778 56270 404441 46250 332677 Disability amount transferred from a dependent 86 10880 91871 12490 106983 14010 121943 Interest paid on student loans 87 50540 22142 60250 27318 65770 31002 Tuition, education, and textbook amounts 88 197100 1049436 160280 903484 135410 755948 Tuition, education, and textbook amounts transferred from a child 89 19160 78097 26200 111944 33130 146771 Amounts transferred from spouse 90 135990 688718 102130 483444 81610 354260 Allowable portion of medical expenses 91 552530 1078026 472680 997842 427230 951533 Total tax credits on personal amounts 92 1936260 5143850 1663570 4450752 1608490 4336580 Allowable charitable donations and government gifts 93 323070 191591 362610 247343 414460 313000 Eligible cultural, ecological gifts 94 390 241 410 486 410 387 Total tax credit on donations and gifts 95 318240 48137 357930 64540 409730 82723 Total federal non-refundable tax credits 96 1936290 5191987 1663610 4515292 1608540 4419302 Federal dividend tax credit 97 173740 38220 194520 61679 226780 89064 Basic federal tax 98 1273920 1224019 1360380 1990921 1451430 2874867 Net federal tax 99 1267580 1220440 1356120 1983810 1448130 2863214 CPP contributions on self-employment 100 112280 146644 90670 143204 75940 136148 Net provincial tax 101 1042200 558709 1074520 947826 1099310 1306856 Total tax payable 102 1489510 1925867 1496380 3074984 1529100 4306363 Item Item code 35000- 39999 # 35000- 39999 $ 40000- 44999 # 40000- 44999 $ 45000- 49999 # 45000- 49999 $ Number of taxable returns 1 1461250 0 1329760 0 1114720 0 Number of non-taxable returns 2 44000 0 25170 0 15420 0 Total number of returns 3 1505260 0 1354920 0 1130140 0 Employment income 4 1117660 35744431 1021770 37260130 896990 37052823 Commissions (from employment) 5 28100 240373 26700 285993 23990 314139 Other employment income 6 164030 489998 159670 466323 143040 426912 Old Age Security pension 7 270400 1650511 232450 1420410 159980 976453 CPP or QPP benefits 8 388250 2888990 341540 2527107 248210 1868177 Other pensions or superannuation 9 328850 5808313 300650 6285641 223620 5657529 Elected split-pension amount 10 87700 1123997 98510 1253238 42050 513535 Universal Child Care Benefit 11 91310 131104 74590 107578 59720 86537 Employment Insurance benefits 12 269440 1927323 213840 1443986 163580 1059513 Taxable amount of dividends 13 246020 928739 253570 1128641 219560 1124263 Interest and other investment income 14 474610 1000177 451150 1002113 374600 816713 Net partnership income 15 7500 2005 8780 4035 7980 2266 RDSP income 16 10 9 10 89 0 0 Net rental income 17 84920 163033 81230 166125 72070 147815 Taxable capital gains 18 67130 188552 70340 205880 61560 209705 Support payments received 19 7240 70562 5850 60727 4980 56748 Registered Retirement Savings Plan income 20 184430 745518 177200 757075 153950 663587 Other income 21 274290 759325 266370 767011 223360 672948 Net business income 22 99710 1336997 88580 1228620 72390 1038353 Net professional income 23 12130 193023 11870 203022 10870 206378 Net commission income 24 10840 145235 9800 148187 8140 137439 Net farming income 25 20980 105967 20660 140150 16230 90351 Net fishing income 26 2370 34164 1780 29840 1260 23600 Workers' compensation benefits 27 60070 574135 49410 484980 40560 411206 Social assistance payments 28 10960 63275 6400 35633 3980 23280 Net federal supplements 29 13250 35106 6380 16731 3420 9760 Total income assessed 30 1505260 56350861 1354920 57429267 1130140 53590072 Registered pension plan contributions 31 346650 545624 362620 695930 360360 815532 Registered Retirement Savings Plan deduction 32 443000 1127732 459640 1328266 443130 1471496 Saskatchewan Pension Plan deduction 33 950 519 820 450 690 385 Deduction for elected split-pension amount 34 104320 658986 102350 786476 91800 890150 Annual union, professional, or like dues 35 417610 204214 410090 226771 388280 244150 Universal Child Care Benefit repayment 36 300 212 220 151 190 102 Child care expenses 37 105980 347965 91760 322093 77670 289995 Disability supports deductions 38 100 419 80 263 80 322 Business investment loss 39 630 9529 690 13448 610 11707 Moving expenses 40 7180 21048 6440 22238 5620 21943 Support payments made 41 4730 22308 4870 24414 4850 26562 Carrying charges and interest expenses 42 165240 124487 165610 135080 146610 132176 Deductions for CPP/QPP contributions on self-employment/other earnings 43 83960 79815 73930 76583 56240 64834 Deduction for PPIP premiums on self-employment income 44 19000 1327 16060 1213 13330 1084 Exploration and development expenses 45 2060 4378 2490 5369 2440 6581 Other employment expenses 46 50970 161306 54520 187330 54750 204860 Clergy residence deduction 47 2400 21169 2690 26913 2630 29588 Other deductions 48 66900 57668 55660 51216 43950 47495 Total deductions before adjustments 49 1054480 3388706 1012310 3904205 906310 4258962 Social benefits repayment 50 0 0 0 0 0 0 Net income after adjustments 51 1505020 52969191 1354720 53531124 1129980 49335422 Canadian Forces personnel and police deduction 52 120 1477 330 4196 450 6400 Employee home relocation loan deduction 53 20 2 20 2 20 3 Security options deductions 54 520 824 600 1027 670 1163 Other payments deductions 55 81760 672516 60830 537423 47080 444246 Limited partnership losses of other years 56 50 71 60 130 60 128 Non-capital losses of other years 57 1960 15352 1560 14282 1290 12648 Net capital losses of other years 58 14600 22635 16010 25263 14490 25269 Capital gains deduction 59 2160 19894 2260 23365 2280 29259 Northern residents deductions 60 13580 41366 13310 41402 12150 39649 Additional deductions 61 13470 64634 11140 54141 7790 43604 Farming/fishing losses of prior years 62 820 6261 740 5442 580 4660 Total deductions from net income 63 125070 846787 103720 707907 84270 608481 Taxable income assessed 64 1502060 52124799 1352970 52824635 1128760 48728323 Basic personal amount 65 1504430 15509161 1354310 13965285 1129510 11648630 Age amount 66 291450 1702289 249250 1316803 173770 827621 Spouse or common-law partner amount 67 115650 784381 99240 680037 86390 595739 Amount for eligible dependant 68 62210 606729 51570 501672 42290 410110 Amount for children 17 and under 69 229970 802615 215230 752179 196620 688961 Amount for infirm dependents age 18 or older 70 1010 3332 900 2978 780 2505 CPP or QPP contributions employment 71 1070070 1575904 976360 1661938 859960 1635647 CPP or QPP contributions self-employment 72 83960 79815 73930 76583 56240 64834 Employment Insurance premiums 73 1038810 552557 948220 573758 833090 532791 Provincial Parental Insurance Plan (PPIP) premiums paid 74 296200 46808 247800 44205 210750 42591 PPIP premiums payable on employment income 75 6100 790 6010 915 6290 1103 PPIP premiums payable on self-employment income 76 19180 1710 16230 1562 13470 1397 Canada employment amount 77 1181620 1185277 1078120 1083283 938700 949307 Public transit amount 78 101020 80820 90880 75435 79910 67733 Children's fitness amount 79 88160 38163 89810 40324 88440 40763 Home renovation expenses 80 208560 906886 215840 961026 207880 941999 Home buyers' amount 81 19320 87635 19770 90254 18430 84671 Adoption expenses 82 160 938 170 1027 180 1071 Pension income amount 83 369980 728824 343360 677791 247410 487532 Caregiver amount 84 15770 67425 14870 63531 13060 56928 Disability amount 85 36360 261524 28530 205272 20630 148402 Disability amount transferred from a dependent 86 14410 129649 13930 127372 12370 116055 Interest paid on student loans 87 65010 32090 58440 29680 50720 27169 Tuition, education, and textbook amounts 88 113840 616498 94680 483763 78030 380713 Tuition, education, and textbook amounts transferred from a child 89 38960 176516 40780 187441 40190 186554 Amounts transferred from spouse 90 61520 251446 41750 173172 30860 132392 Allowable portion of medical expenses 91 354570 826932 287280 725648 200950 521869 Total tax credits on personal amounts 92 1504670 4058507 1354490 3675440 1129660 3089263 Allowable charitable donations and government gifts 93 433700 349727 424780 366941 385800 351724 Eligible cultural, ecological gifts 94 440 607 410 649 390 676 Total tax credit on donations and gifts 95 429300 93194 421020 98302 382640 94643 Total federal non-refundable tax credits 96 1504700 4151701 1354520 3773742 1129700 3183906 Federal dividend tax credit 97 241370 122147 252290 155419 219600 159960 Basic federal tax 98 1415080 3598640 1300400 4090030 1096620 4271460 Net federal tax 99 1412330 3582386 1298230 4071000 1094840 4250360 CPP contributions on self-employment 100 65880 128645 58570 124552 44620 104766 Net provincial tax 101 1066140 1620785 994900 1904781 841620 1937234 Total tax payable 102 1461250 5332078 1329760 6100633 1114720 6292659 Item Item code 50000- 54999 # 50000- 54999 $ 55000- 59999 # 55000- 59999 $ 60000- 69999 # 60000- 69999 $ Number of taxable returns 1 957080 0 807740 0 1298890 0 Number of non-taxable returns 2 9550 0 6050 0 7120 0 Total number of returns 3 966630 0 813790 0 1306010 0 Employment income 4 788260 36314382 676020 34212021 1100400 63146476 Commissions (from employment) 5 21500 340353 19620 357169 32610 726821 Other employment income 6 127070 381593 113510 332254 198410 601817 Old Age Security pension 7 122430 746762 97660 594833 152300 926696 CPP or QPP benefits 8 193340 1467430 154610 1170914 231860 1753357 Other pensions or superannuation 9 176430 5007902 142820 4386617 215600 7059749 Elected split-pension amount 10 26790 321528 22470 287797 45210 646364 Universal Child Care Benefit 11 48020 69763 37400 54059 52450 76402 Employment Insurance benefits 12 124120 780235 94190 563700 128550 722702 Taxable amount of dividends 13 199970 1233114 178690 1119344 313780 2361045 Interest and other investment income 14 327680 718605 283330 647906 475650 1172782 Net partnership income 15 7640 1972 7360 3273 14640 7545 RDSP income 16 0 0 0 0 0 0 Net rental income 17 64030 135438 56900 126073 96590 230981 Taxable capital gains 18 56220 210923 51270 213341 92340 459105 Support payments received 19 3960 51317 3110 43456 4600 76418 Registered Retirement Savings Plan income 20 134180 604898 116700 559531 185580 970868 Other income 21 194670 616703 170100 569602 289680 1058040 Net business income 22 60890 916480 51590 804432 81710 1378867 Net professional income 23 9940 203918 9460 208528 17470 431675 Net commission income 24 7160 136622 6130 130910 10040 250264 Net farming income 25 13790 80896 11770 74303 20080 138156 Net fishing income 26 910 17764 730 17025 960 25357 Workers' compensation benefits 27 31160 298198 24710 236764 33290 318516 Social assistance payments 28 2530 13958 1710 8951 1950 9371 Net federal supplements 29 2120 5917 1540 4511 2020 5765 Total income assessed 30 966630 50676696 813790 46727316 1306010 84555182 Registered pension plan contributions 31 348750 915352 317470 949536 544360 1932845 Registered Retirement Savings Plan deduction 32 413270 1532310 369240 1489051 633470 2908367 Saskatchewan Pension Plan deduction 33 600 337 450 251 770 433 Deduction for elected split-pension amount 34 77320 902664 62620 837479 90360 1312031 Annual union, professional, or like dues 35 364360 256994 326270 252584 549960 476742 Universal Child Care Benefit repayment 36 170 128 110 86 180 124 Child care expenses 37 65300 254699 53350 216676 80270 343524 Disability supports deductions 38 50 194 50 203 90 431 Business investment loss 39 590 10356 530 10659 960 18274 Moving expenses 40 4990 22734 4470 22335 7170 41263 Support payments made 41 4790 29155 4330 27263 8000 56633 Carrying charges and interest expenses 42 133020 129354 118440 121697 207240 239713 Deductions for CPP/QPP contributions on self-employment/other earnings 43 40650 53058 30880 43159 45560 67843 Deduction for PPIP premiums on self-employment income 44 11100 981 9420 905 13350 1532 Exploration and development expenses 45 2640 7958 2620 8698 5200 19381 Other employment expenses 46 52990 211261 49970 211530 86920 395903 Clergy residence deduction 47 2680 33820 2410 34270 3730 59081 Other deductions 48 35130 45066 28220 39571 42620 71609 Total deductions before adjustments 49 805750 4406422 696640 4265951 1141780 7945730 Social benefits repayment 50 6340 1528 28310 19437 77910 73309 Net income after adjustments 51 966500 46273689 813700 42445407 1305840 76543130 Canadian Forces personnel and police deduction 52 1150 20012 1350 24668 3230 62212 Employee home relocation loan deduction 53 20 30 20 3 90 22 Security options deductions 54 650 1250 760 1524 1570 3616 Other payments deductions 55 35300 318073 27600 250227 36810 333652 Limited partnership losses of other years 56 70 173 70 113 140 288 Non-capital losses of other years 57 930 9970 770 8733 1110 14202 Net capital losses of other years 58 13520 26994 12580 27197 23290 53341 Capital gains deduction 59 2250 33025 2160 37211 4440 97176 Northern residents deductions 60 11590 39240 11040 38487 19990 71966 Additional deductions 61 5700 27754 4750 27860 7210 42384 Farming/fishing losses of prior years 62 520 4341 500 4873 820 7668 Total deductions from net income 63 69580 482577 59640 422013 95480 688558 Taxable income assessed 64 966090 45792177 813340 42024507 1305440 75856037 Basic personal amount 65 966140 9964117 813410 8389757 1305300 13463959 Age amount 66 133690 561961 106900 382945 165830 423804 Spouse or common-law partner amount 67 76440 530272 67060 468692 114900 808957 Amount for eligible dependant 68 34760 336842 28490 275134 43720 422212 Amount for children 17 and under 69 181310 639138 162540 577172 283910 1018026 Amount for infirm dependents age 18 or older 70 760 2530 620 2078 1070 3629 CPP or QPP contributions employment 71 756690 1494230 649720 1300178 1058750 2144544 CPP or QPP contributions self-employment 72 40650 53058 30880 43159 45560 67843 Employment Insurance premiums 73 733030 479422 631170 417717 1021740 684277 Provincial Parental Insurance Plan (PPIP) premiums paid 74 179130 40400 149530 37032 234470 63861 PPIP premiums payable on employment income 75 6620 1325 6310 1392 10530 2593 PPIP premiums payable on self-employment income 76 11210 1264 9510 1165 13450 1972 Canada employment amount 77 819710 832781 699850 713381 1134120 1160498 Public transit amount 78 70170 60347 60010 52376 95220 83739 Children's fitness amount 79 86500 41106 81700 39642 151570 76978 Home renovation expenses 80 198110 917119 183030 861520 328370 1592294 Home buyers' amount 81 16990 78518 14860 69251 22860 107116 Adoption expenses 82 190 1144 150 1067 330 2273 Pension income amount 83 192730 379538 155800 306926 237170 467299 Caregiver amount 84 10940 47382 9270 39863 14360 63091 Disability amount 85 15280 109967 11580 83292 15910 114440 Disability amount transferred from a dependent 86 11100 105643 9710 92569 16250 157791 Interest paid on student loans 87 44160 24539 37340 21347 56520 32814 Tuition, education, and textbook amounts 88 66030 304484 54480 264619 81580 354415 Tuition, education, and textbook amounts transferred from a child 89 38720 181584 36000 169829 68180 326984 Amounts transferred from spouse 90 24500 105880 19790 84581 31230 131978 Allowable portion of medical expenses 91 150640 410990 113750 328033 160140 500657 Total tax credits on personal amounts 92 966300 2655837 813530 2253707 1305540 3641706 Allowable charitable donations and government gifts 93 353310 338228 315270 316801 540750 599490 Eligible cultural, ecological gifts 94 330 791 330 890 540 1788 Total tax credit on donations and gifts 95 350650 91159 313310 85532 537770 162846 Total federal non-refundable tax credits 96 966310 2746996 813560 2339239 1305570 3804553 Federal dividend tax credit 97 200750 176570 179730 164422 315680 349785 Basic federal tax 98 944630 4454011 800340 4454006 1290300 8839217 Net federal tax 99 943060 4431859 799110 4430874 1288240 8792016 CPP contributions on self-employment 100 32350 85537 24350 68937 35780 107892 Net provincial tax 101 728770 1986600 621040 1950017 1012450 3789820 Total tax payable 102 957080 6505864 807740 6469679 1298890 12763871 Item Item code 70000- 79999 # 70000- 79999 $ 80000- 89999 # 80000- 89999 $ 90000- 99999 # 90000- 99999 $ Number of taxable returns 1 963210 0 708390 0 473560 0 Number of non-taxable returns 2 3330 0 1740 0 1110 0 Total number of returns 3 966540 0 710130 0 474670 0 Employment income 4 846390 56642649 633000 48286969 424520 35799548 Commissions (from employment) 5 25280 682348 19660 626221 15420 564881 Other employment income 6 155780 487203 112140 393301 80630 315482 Old Age Security pension 7 85950 519718 53620 321046 34070 201174 CPP or QPP benefits 8 135170 1022560 84760 641987 54470 412259 Other pensions or superannuation 9 128960 4615248 82410 3089371 54270 2099355 Elected split-pension amount 10 26210 355970 17930 231938 9760 97021 Universal Child Care Benefit 11 33390 48985 21940 32288 11490 17103 Employment Insurance benefits 12 76210 400826 40850 210651 22580 113991 Taxable amount of dividends 13 248550 2126335 197400 1894084 148090 1585324 Interest and other investment income 14 359470 888768 274040 704825 193500 546244 Net partnership income 15 12610 8026 10900 6937 9100 5787 RDSP income 16 0 0 0 0 0 0 Net rental income 17 75220 189767 59050 161504 42760 140086 Taxable capital gains 18 74580 419440 60390 402948 46790 368200 Support payments received 19 2980 57460 1940 41720 1290 36122 Registered Retirement Savings Plan income 20 134110 734550 95960 565723 63550 437636 Other income 21 224420 931344 171890 822119 125170 732239 Net business income 22 59620 1071150 43920 864323 30110 668132 Net professional income 23 15280 437187 12960 439708 10690 441610 Net commission income 24 7550 223716 5790 208549 4210 170590 Net farming income 25 14920 111548 11370 96522 7860 74030 Net fishing income 26 560 15861 370 11975 220 7371 Workers' compensation benefits 27 19900 185201 12700 117484 7520 78475 Social assistance payments 28 1040 5221 650 3096 380 1780 Net federal supplements 29 1020 3011 630 1679 460 1295 Total income assessed 30 966540 72184091 710130 60176969 474670 44915735 Registered pension plan contributions 31 451930 1968351 358900 1943566 228590 1311976 Registered Retirement Savings Plan deduction 32 521900 2769310 409080 2516605 292260 2173389 Saskatchewan Pension Plan deduction 33 590 335 420 239 260 150 Deduction for elected split-pension amount 34 60050 886519 39150 605258 26930 447643 Annual union, professional, or like dues 35 447190 432239 340230 355655 208000 218983 Universal Child Care Benefit repayment 36 130 73 100 73 40 25 Child care expenses 37 56250 253046 38780 187553 22790 114677 Disability supports deductions 38 50 311 70 430 40 185 Business investment loss 39 820 18169 670 14360 530 13453 Moving expenses 40 5250 37508 3870 31361 2750 25153 Support payments made 41 7080 58463 6030 57044 4860 52548 Carrying charges and interest expenses 42 166010 222812 134400 193115 101390 164690 Deductions for CPP/QPP contributions on self-employment/other earnings 43 31170 48943 23090 37383 16790 28053 Deduction for PPIP premiums on self-employment income 44 7940 1133 5720 890 4140 692 Exploration and development expenses 45 4860 21631 4480 23691 3810 21678 Other employment expenses 46 68470 330886 55500 275459 43010 232186 Clergy residence deduction 47 2290 40124 1270 23282 770 14498 Other deductions 48 29710 62364 21090 56219 14860 54203 Total deductions before adjustments 49 876090 7152218 655750 6322181 441180 4874180 Social benefits repayment 50 84630 97850 56240 105651 36680 96438 Net income after adjustments 51 966400 64941294 710040 53752639 474600 39948440 Canadian Forces personnel and police deduction 52 2190 48100 1360 31827 830 21399 Employee home relocation loan deduction 53 90 19 120 24 140 33 Security options deductions 54 1630 4582 1610 4768 1700 6639 Other payments deductions 55 21740 193396 13830 122163 8230 81434 Limited partnership losses of other years 56 140 247 130 146 110 245 Non-capital losses of other years 57 710 9578 520 9173 320 6294 Net capital losses of other years 58 19330 47750 15670 42860 12830 41109 Capital gains deduction 59 3440 87184 2940 91717 2410 86939 Northern residents deductions 60 18410 69839 16340 66781 13000 56878 Additional deductions 61 4600 30853 3180 24199 2140 19990 Farming/fishing losses of prior years 62 550 5554 460 4548 350 3536 Total deductions from net income 63 70480 499159 54380 399993 40580 325974 Taxable income assessed 64 966120 64443643 709820 53353713 474440 39623697 Basic personal amount 65 965990 9964543 709700 7320732 474280 4891869 Age amount 66 83370 142287 26560 48095 11650 19595 Spouse or common-law partner amount 67 93720 670964 74260 535424 55000 402623 Amount for eligible dependant 68 31840 306670 23010 221779 13850 132983 Amount for children 17 and under 69 237460 861611 190650 701522 134030 496543 Amount for infirm dependents age 18 or older 70 740 2567 620 2096 420 1398 CPP or QPP contributions employment 71 819890 1679441 616040 1269539 413280 853282 CPP or QPP contributions self-employment 72 31170 48943 23090 37383 16790 28053 Employment Insurance premiums 73 786380 534622 587540 405750 390330 270255 Provincial Parental Insurance Plan (PPIP) premiums paid 74 167900 47363 101830 28817 66980 19032 PPIP premiums payable on employment income 75 7650 1962 5830 1537 4340 1165 PPIP premiums payable on self-employment income 76 7980 1459 5740 1145 4150 891 Canada employment amount 77 866710 891567 646100 666510 433330 447352 Public transit amount 78 73180 64424 54030 48607 39110 35658 Children's fitness amount 79 137740 74025 117820 67541 85060 50544 Home renovation expenses 80 275110 1382806 223870 1161684 161530 863154 Home buyers' amount 81 14980 70770 9340 44416 5320 25411 Adoption expenses 82 270 1947 240 1637 170 1184 Pension income amount 83 144970 285065 94420 185286 62070 121315 Caregiver amount 84 11200 49780 8640 39648 5850 26850 Disability amount 85 9380 67507 5950 42782 3800 27368 Disability amount transferred from a dependent 86 13030 127429 10340 100879 7120 70189 Interest paid on student loans 87 35610 20086 20600 11090 11180 5880 Tuition, education, and textbook amounts 88 56450 211043 39230 136871 23880 89261 Tuition, education, and textbook amounts transferred from a child 89 64710 318844 56800 286513 43270 222631 Amounts transferred from spouse 90 22790 93234 17110 69213 11620 45959 Allowable portion of medical expenses 91 96800 316828 60430 214710 40190 153088 Total tax credits on personal amounts 92 966130 2735668 709840 2047681 474410 1395530 Allowable charitable donations and government gifts 93 439310 518216 348650 450670 248300 353439 Eligible cultural, ecological gifts 94 440 1654 300 1192 210 1388 Total tax credit on donations and gifts 95 437340 141454 347410 123459 247540 96982 Total federal non-refundable tax credits 96 966150 2877122 709860 2171140 474420 1492512 Federal dividend tax credit 97 250330 316409 198610 281643 148870 235630 Basic federal tax 98 958790 8237303 706050 7278264 472270 5725795 Net federal tax 99 957170 8190920 704740 7234709 471240 5688344 CPP contributions on self-employment 100 24440 77172 17950 58447 12990 43390 Net provincial tax 101 764760 3516465 586100 3232885 392550 2573371 Total tax payable 102 963210 11883101 708390 10632183 473560 8401717 Item Item code 100000- 149999 # 100000- 149999 $ 150000- 249999 # 150000- 249999 $ 250000 and over # 250000 and over $ Number of taxable returns 1 922770 0 348990 0 182480 0 Number of non-taxable returns 2 2480 0 1200 0 480 0 Total number of returns 3 925250 0 350200 0 182960 0 Employment income 4 808000 81494598 286020 40324281 137930 49584659 Commissions (from employment) 5 41560 2077828 21580 1916034 10780 2865774 Other employment income 6 175380 1034798 71530 905135 35750 2501269 Old Age Security pension 7 75200 427972 38620 205298 27860 136612 CPP or QPP benefits 8 115220 883546 53310 419711 34550 286518 Other pensions or superannuation 9 118560 4907319 52550 2562239 25940 2072451 Elected split-pension amount 10 18090 214230 6170 56816 3210 21704 Universal Child Care Benefit 11 16830 25576 4650 7382 1300 2126 Employment Insurance benefits 12 31220 154967 6750 35365 1310 8429 Taxable amount of dividends 13 361660 5974364 186440 5756530 126530 19016943 Interest and other investment income 14 427300 1610411 200540 1277401 135920 3033983 Net partnership income 15 29240 24188 23940 37774 29520 134977 RDSP income 16 0 0 0 0 0 0 Net rental income 17 95910 439866 44630 385718 28690 890234 Taxable capital gains 18 122370 1393814 72100 1678964 58760 6064508 Support payments received 19 2330 100087 650 49477 230 29867 Registered Retirement Savings Plan income 20 115700 1149460 35820 664392 12400 630554 Other income 21 290410 2709389 147110 2700441 97970 4280400 Net business income 22 62490 1949741 25010 1278977 14280 1739027 Net professional income 23 34910 2223813 31070 4035109 30130 10203785 Net commission income 24 10140 594658 4710 447802 1930 330856 Net farming income 25 18460 237108 8570 197121 5960 222212 Net fishing income 26 460 19332 170 12515 90 12425 Workers' compensation benefits 27 10610 152686 2320 64037 660 30658 Social assistance payments 28 710 3182 250 1140 160 854 Net federal supplements 29 990 2882 490 1421 310 978 Total income assessed 30 925250 109805814 350200 65021114 182960 104101802 Registered pension plan contributions 31 362080 2220675 91460 645173 27900 256569 Registered Retirement Savings Plan deduction 32 606800 6630780 239520 4244122 123320 2835985 Saskatchewan Pension Plan deduction 33 470 272 160 89 50 29 Deduction for elected split-pension amount 34 58590 1095105 25960 508177 10930 239886 Annual union, professional, or like dues 35 316500 329902 77320 78074 24070 23453 Universal Child Care Benefit repayment 36 70 61 10 6 10 1 Child care expenses 37 37300 196618 11600 68724 4300 26472 Disability supports deductions 38 90 908 30 395 30 1023 Business investment loss 39 1400 40824 830 33267 620 63298 Moving expenses 40 5380 57974 1940 26612 600 11396 Support payments made 41 12410 183085 6890 169092 5300 274774 Carrying charges and interest expenses 42 247460 527445 129310 467563 96400 1128672 Deductions for CPP/QPP contributions on self-employment/other earnings 43 45940 80835 32320 60603 27240 52972 Deduction for PPIP premiums on self-employment income 44 12140 2277 10580 2199 9270 1981 Exploration and development expenses 45 13800 105020 12910 152888 17940 732071 Other employment expenses 46 98570 669645 42280 409949 19870 332977 Clergy residence deduction 47 1010 20730 180 4607 30 876 Other deductions 48 32920 208816 17830 265918 14510 583331 Total deductions before adjustments 49 857900 12370974 324070 7137462 168350 6565767 Social benefits repayment 50 78500 336514 35560 197238 22730 132207 Net income after adjustments 51 925050 97110366 350080 57704147 182890 97450915 Canadian Forces personnel and police deduction 52 1220 33950 150 4068 30 579 Employee home relocation loan deduction 53 550 140 400 120 210 50 Security options deductions 54 7140 44127 7120 100998 9020 1372631 Other payments deductions 55 11830 157710 2650 65493 860 31682 Limited partnership losses of other years 56 400 1157 360 2077 650 49821 Non-capital losses of other years 57 810 20784 430 19598 380 92323 Net capital losses of other years 58 35620 146579 21940 141966 18270 320897 Capital gains deduction 59 7640 374626 6980 646613 8720 1742798 Northern residents deductions 60 31320 137435 14220 56255 2580 9412 Additional deductions 61 4550 76564 2340 86113 1260 99146 Farming/fishing losses of prior years 62 870 11430 440 9156 290 12709 Total deductions from net income 63 97960 1011293 53540 1140839 38630 3741600 Taxable income assessed 64 924620 96103402 349800 56567503 182780 93712901 Basic personal amount 65 924060 9529142 349180 3598551 182000 1873384 Age amount 66 10770 21008 1800 6932 870 3270 Spouse or common-law partner amount 67 121110 904580 51440 396179 27610 219249 Amount for eligible dependant 68 22450 213809 6600 62658 2700 25628 Amount for children 17 and under 69 271940 1021695 108150 417502 59270 238690 Amount for infirm dependents age 18 or older 70 870 3203 370 1328 190 669 CPP or QPP contributions employment 71 781270 1608694 271090 552179 124410 251153 CPP or QPP contributions self-employment 72 45940 80835 32320 60603 27240 52972 Employment Insurance premiums 73 707640 489768 224420 154106 85430 57977 Provincial Parental Insurance Plan (PPIP) premiums paid 74 121010 34268 39400 10835 19310 5015 PPIP premiums payable on employment income 75 7890 2103 1990 536 580 148 PPIP premiums payable on self-employment income 76 12170 2931 10590 2830 9270 2549 Canada employment amount 77 826820 853014 294620 303378 142600 146481 Public transit amount 78 73460 68046 22730 20784 8160 7728 Children's fitness amount 79 177360 112006 74020 51695 40520 31014 Home renovation expenses 80 343800 1963655 144730 910348 80430 566871 Home buyers' amount 81 8040 38437 1940 9398 600 2935 Adoption expenses 82 390 3046 180 1454 90 770 Pension income amount 83 131940 257819 57110 111240 28290 54563 Caregiver amount 84 11600 53776 3810 17200 1490 6460 Disability amount 85 7370 53039 3100 22298 1840 13230 Disability amount transferred from a dependent 86 14050 137337 5430 51639 2570 24450 Interest paid on student loans 87 15680 8483 3950 2167 1250 665 Tuition, education, and textbook amounts 88 37230 157963 9830 44898 3610 15624 Tuition, education, and textbook amounts transferred from a child 89 98120 520954 43470 242597 25230 149776 Amounts transferred from spouse 90 23160 90091 8520 32841 3790 14888 Allowable portion of medical expenses 91 88250 388182 41550 233057 28570 231511 Total tax credits on personal amounts 92 924490 2792682 349550 1097885 182410 599651 Allowable charitable donations and government gifts 93 525170 970951 226000 707190 133980 1989655 Eligible cultural, ecological gifts 94 440 5800 160 5363 140 37040 Total tax credit on donations and gifts 95 523870 271254 225480 200438 133840 582858 Total federal non-refundable tax credits 96 924530 3063936 349580 1298323 182470 1182508 Federal dividend tax credit 97 362350 881967 185330 859087 124590 3059042 Basic federal tax 98 920570 15437545 348180 10817791 181930 21735979 Net federal tax 99 917930 15300838 346810 10674835 181270 20784064 CPP contributions on self-employment 100 34410 120061 22050 81334 18190 70226 Net provincial tax 101 770880 7089119 293010 4892229 152320 9306154 Total tax payable 102 922770 22846949 348990 15845752 182480 30292651 Item Item code 50000 and over # 50000 and over $ Number of taxable returns 1 6663120 0 Number of non-taxable returns 2 33060 0 Total number of returns 3 6696180 0 Employment income 4 5700540 445805581 Commissions (from employment) 5 208010 10157428 Other employment income 6 1070190 6952852 Old Age Security pension 7 687730 4080111 CPP or QPP benefits 8 1057300 8058282 Other pensions or superannuation 9 997540 35800250 Elected split-pension amount 10 175830 2233366 Universal Child Care Benefit 11 227460 333684 Employment Insurance benefits 12 525770 2990867 Taxable amount of dividends 13 1961110 41067084 Interest and other investment income 14 2677420 10600925 Net partnership income 15 144940 230480 RDSP income 16 10 108 Net rental income 17 563780 2699667 Taxable capital gains 18 634830 11211243 Support payments received 19 21080 485924 Registered Retirement Savings Plan income 20 893990 6317611 Other income 21 1711420 14420276 Net business income 22 429620 10671129 Net professional income 23 171910 18625331 Net commission income 24 57650 2493966 Net farming income 25 112760 1231896 Net fishing income 26 4470 139626 Workers' compensation benefits 27 142860 1482017 Social assistance payments 28 9380 47554 Net federal supplements 29 9580 27460 Total income assessed 30 6696180 638164719 Registered pension plan contributions 31 2731430 12144043 Registered Retirement Savings Plan deduction 32 3608860 27099920 Saskatchewan Pension Plan deduction 33 3780 2136 Deduction for elected split-pension amount 34 451910 6834763 Annual union, professional, or like dues 35 2653880 2424626 Universal Child Care Benefit repayment 36 810 578 Child care expenses 37 369920 1661988 Disability supports deductions 38 510 4079 Business investment loss 39 6950 222661 Moving expenses 40 36420 276337 Support payments made 41 59680 908057 Carrying charges and interest expenses 42 1333670 3195061 Deductions for CPP/QPP contributions on self-employment/other earnings 43 293640 472849 Deduction for PPIP premiums on self-employment income 44 83660 12590 Exploration and development expenses 45 68250 1093016 Other employment expenses 46 517560 3069798 Clergy residence deduction 47 14370 231288 Other deductions 48 236880 1387096 Total deductions before adjustments 49 5967500 61040884 Social benefits repayment 50 426910 1060172 Net income after adjustments 51 6695090 576170028 Canadian Forces personnel and police deduction 52 11520 246814 Employee home relocation loan deduction 53 1630 442 Security options deductions 54 31200 1540134 Other payments deductions 55 158850 1553830 Limited partnership losses of other years 56 2050 54268 Non-capital losses of other years 57 5960 190656 Net capital losses of other years 58 173040 848692 Capital gains deduction 59 40970 3197290 Northern residents deductions 60 138480 546292 Additional deductions 61 35730 434862 Farming/fishing losses of prior years 62 4810 63816 Total deductions from net income 63 580270 8712006 Taxable income assessed 64 6692440 567477580 Basic personal amount 65 6690050 68996055 Age amount 66 541450 1609898 Spouse or common-law partner amount 67 681540 4936940 Amount for eligible dependant 68 207410 1997716 Amount for children 17 and under 69 1629270 5971899 Amount for infirm dependents age 18 or older 70 5660 19499 CPP or QPP contributions employment 71 5491140 11153239 CPP or QPP contributions self-employment 72 293640 472849 Employment Insurance premiums 73 5167660 3493893 Provincial Parental Insurance Plan (PPIP) premiums paid 74 1079570 286622 PPIP premiums payable on employment income 75 51740 12760 PPIP premiums payable on self-employment income 76 84070 16206 Canada employment amount 77 5863850 6014963 Public transit amount 78 496060 441709 Children's fitness amount 79 952290 544550 Home renovation expenses 80 1938960 10219451 Home buyers' amount 81 94930 446253 Adoption expenses 82 2000 14522 Pension income amount 83 1104500 2169050 Caregiver amount 84 77180 344051 Disability amount 85 74200 533922 Disability amount transferred from a dependent 86 89610 867925 Interest paid on student loans 87 226280 127069 Tuition, education, and textbook amounts 88 372310 1579178 Tuition, education, and textbook amounts transferred from a child 89 474480 2419712 Amounts transferred from spouse 90 162510 668665 Allowable portion of medical expenses 91 780310 2777055 Total tax credits on personal amounts 92 6692200 19220348 Allowable charitable donations and government gifts 93 3130730 6244641 Eligible cultural, ecological gifts 94 2880 55905 Total tax credit on donations and gifts 95 3117200 1755980 Total federal non-refundable tax credits 96 6692430 20976328 Federal dividend tax credit 97 1966230 6324556 Basic federal tax 98 6623040 86979910 Net federal tax 99 6609570 85528458 CPP contributions on self-employment 100 222510 712995 Net provincial tax 101 5321880 38336660 Total tax payable 102 6663120 125641768 Page details Date modified: 2012-11-07 ...

Throughout the bulletin we have revised some of the wording in order to improve readability without altering the substance. 1 Corrected on March 18, 2005. ...

On this page Preface Introduction Enabling DTC access through improved eligibility criteria Enabling DTC access through improved application procedures Enabling access through improved communications Enhancing access to other disability benefits Recognizing the additional costs of disability Appendix 1 – List of Committee members Appendix 2 – Recommendations Preface The Disability Advisory Committee was originally formed in March 2005 after the Technical Advisory Committee on Tax Measures for Persons with Disabilities had completed its mandated work and released its report Disability Tax Fairness in 2004. ...

Somerville] Return to footnote2 referrer Footnote 3 The most recent throne speech in the U.K. in May, 2005, announced that the Charities Bill, which had been timed out by the election call in April, would be reintroduced. ...

For non-capital losses incurred in tax years after 2005, the loss carry-forward period is 20 years. ...

For non-capital losses incurred in tax years after 2005, the loss carry-forward period is 20 years. ...