Search - 2005年四川高考重本线

This includes unclaimed gifts to Canada, a province, or a territory made after 2005. ...

Tax Tip You may be able to claim a credit against your taxes for 2012 if you paid minimum tax on any of your returns for 2005 to 2011 (see line 427). ...

For first requests made or income tax returns filed on or after January 1, 2005, the minister of national revenue may grant relief for any tax year (or fiscal period, for a partnership) that ended within 10 years before the calendar year in which a taxpayer's request is made or a return is filed. ...

Figure 2: Growth in number of T4 slips for employers who did or did not report taxable benefits 2005 (base) 2008 2011 2014 With taxable benefits reported 0% 7% 5% 13% No taxable benefits reported 0% 3% 1% 0% Over the ten-year period: as shown in Figure 2, the number of T4 slips filed that reported taxable benefits on them had increased by 13%, while there was no net change in the number without taxable benefits during the same period of time; and, while the aggregate T4 income had increased by 32% among those filings without taxable benefits, the T4 income of those that included taxable benefits had increased by 46%. ...

Footnote 7 Although the annual number of shelter users decreased over the period of 2005 to 2014, trends indicate that the duration of shelter stays has increased for all populations, especially for families and persons aged 50 years and older. ...

Class 10 (30%) Include in Class 10, with a CCA rate of 30% general-purpose electronic data processing equipment (commonly called computer hardware) and systems software for that equipment, including ancillary data processing equipment, if you acquired them: before March 23, 2004, or after March 22, 2004, and before 2005, and you made an election. ... For more information, see Class 8 (20%). 10 30 General-purpose electronic data processing equipment (commonly called computer hardware) and systems software for that equipment acquired before March 23, 2004, or after March 22, 2004, and before 2005 if you made an election. ...

Class 10 (30%) Include in Class 10, with a CCA rate of 30% general-purpose electronic data processing equipment (commonly called computer hardware) and systems software for that equipment, including ancillary data processing equipment, if you acquired them: before March 23, 2004, or after March 22, 2004, and before 2005, and you made an election. ... For more information, see Class 8 (20%). 10 30 General-purpose electronic data processing equipment (commonly called computer hardware) and systems software for that equipment acquired before March 23, 2004, or after March 22, 2004, and before 2005 if you made an election. ...

Class 10 (30%) General-purpose electronic data-processing equipment (commonly called computer hardware) and systems software for that equipment, including ancillary data-processing equipment should be included in Class 10 with a CCA rate of 30%, if you acquired them: before March 23, 2004, or after March 22, 2004, and before 2005, in addition to filing an election. ...

Refer to the Compliance Programs Branch (CPB) Communiqué AD 05-02B dated Feb. 7, 2005, entitled The Audit Agreement and the Waiver of a Client's Right to Object if more details are needed. 5.11.0 Uncooperative claimants Subsection 231.1(1) of the Act gives the RTA broad authority to request information, inspect records and books for the purposes of the review, and to require the claimant to assist them. ...

Final Table 4: All returns by age and sex, British Columbia Please refer to the explanatory notes for information about this table Final Table 4: All returns by age and sex, British Columbia All money figures in thousands of dollars Item Item code Grand total males # Grand total males $ Grand total females # Grand total females $ Grand total total # Grand total total $ Number of taxable returns 1 1166280 1052180 2218570 Number of non-taxable returns 2 491670 728190 1226720 Total number of returns 3 1657950 1780370 3445290 Employment income 4 1084770 51415187 1095730 32993947 2183920 84410686 Commissions (from employment) 5 37210 1388591 28350 429797 65560 1818391 Other employment income 6 212310 1082139 166090 619526 378440 1703374 Old Age Security pension 7 289640 1596740 339920 1879676 629590 3476436 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 382950 2717708 440640 2594000 823600 5311720 Other pensions or superannuation 9 259730 5707830 253940 3527049 513730 9236157 Elected split-pension amount 10 24520 146595 116160 1281565 140690 1428439 Universal Child Care Benefit (UCCB) 11 33280 46672 165050 244430 198550 291468 Employment Insurance and other benefits 12 166570 1062679 167900 1105283 334470 2167967 Taxable amount of dividends 13 280050 4877055 297260 3504909 577350 8382959 Interest and other investment income 14 468360 1152700 574880 1369171 1043510 2524290 Net partnership income 15 18470 18040 14900 15504 33370 33548 Registered disability savings plan (RDSP) income 16 30 47 30 26 60 73 Net rental income 17 116570 388635 112440 361808 229080 750860 Taxable capital gains 18 140150 1896399 146000 1256452 286180 3154002 Support payments received 19 350 2730 10980 140167 11330 142936 Registered Retirement Savings Plan (RRSP) income 20 160970 1032258 162150 908009 323110 1940293 Other income 21 293570 1371334 313370 1122140 607030 2493954 Net business income 22 187470 2868994 147200 1367858 334730 4237255 Net professional income 23 22560 1069719 20900 550416 43470 1620177 Net commission income 24 18220 411624 15940 233067 34170 644698 Net farming income 25 17060-43898 11170-22053 28240-66095 Net fishing income 26 4000 68833 1210 13355 5210 82188 Workers' compensation benefits 27 60660 507383 28320 194853 88980 702247 Social assistance payments 28 70730 526234 68770 559178 139510 1085485 Net federal supplements 29 87390 402496 140530 708378 227910 1110873 Total income assessed 30 1646920 81714725 1765690 56958511 3416700 138684383 Registered pension plan (RPP) contributions 31 225920 890052 283990 919851 509910 1809903 RRSP deduction 32 408540 2645118 369090 1613016 777630 4258140 Saskatchewan Pension Plan (SPP) deduction 33 10 7 20 12 40 18 Deduction for elected split-pension amount 34 116290 1282400 24450 144826 140740 1427356 Annual union, professional, or like dues 35 320500 265539 355640 244701 676140 510242 Universal Child Care Benefit repayment 36 220 144 1450 904 1670 1051 Child care expenses 37 28050 120494 81220 305631 109280 426130 Disability supports deductions 38 90 1040 110 406 200 1447 Business investment loss 39 1050 45790 600 14494 1650 60284 Moving expenses 40 11350 61001 8920 31896 20280 92967 Support payments made 41 9150 126653 300 2155 9460 128840 Carrying charges and interest expenses 42 285810 454039 258020 315736 543890 769976 Deductions for CPP or QPP contributions on self-employment and other earnings 43 134080 117956 104080 67173 238180 185142 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 8910 199010 4220 41457 13130 240477 Other employment expenses 46 78950 444027 36880 142324 115830 586353 Clergy residence deduction 47 3660 51322 890 9299 4550 60632 Other deductions 48 56910 103695 60560 131432 117480 235154 Total deductions before adjustments 49 969120 6808288 897510 3985313 1866730 10794113 Social benefits repayment 50 46110 112190 22240 65318 68350 177509 Net income after adjustments 51 1638470 74939584 1755820 52990315 3398310 127940905 Canadian Forces personnel and police deduction 52 450 10514 70 1056 520 11570 Employee home relocation loan deduction 53 200 44 60 12 270 55 Security options deductions 54 5480 371892 2500 49658 7980 421550 Other payments deductions 55 213250 1435826 234140 1462153 447400 2898063 Limited partnership losses of other years 56 230 1702 120 614 350 2316 Non-capital losses of other years 57 3390 42743 3480 27422 6880 70180 Net capital losses of other years 58 46000 202420 42000 127093 88010 329538 Capital gains deduction 59 3330 236677 2430 153371 5750 390048 Northern residents deductions 60 21820 68930 12180 30337 34000 99274 Additional deductions 61 14340 51144 16340 47081 30710 98337 Farming/fishing losses of prior years 62 830 7457 570 5349 1400 12806 Total deductions from net income 63 298590 2429348 304860 1904146 603510 4333737 Taxable income assessed 64 1601760 72517791 1724070 51091399 3329840 123619953 Basic personal amount 65 1657890 17097772 1780310 18364136 3445160 35522570 Age amount 66 290480 1643500 348930 2052934 639470 3696792 Spouse or common-law partner amount 67 219540 1518649 79990 558447 299700 2078419 Amount for eligible dependant 68 18290 177773 95960 953287 114270 1131260 Amount for children 17 and under 69 257820 946783 205160 684104 463130 1631421 Amount for infirm dependants age 18 or older 70 890 3384 660 2472 1550 5856 CPP or QPP contributions through employment 71 918940 1413864 905370 1139445 1824350 2553342 CPP or QPP contributions self-employment and other eligible earnings 72 134080 117956 104080 67173 238180 185142 Employment Insurance premiums 73 902030 489561 915610 417984 1817700 907558 Employment Insurance premiums on self-employment and other eligible earnings 74 120 42 540 200 660 243 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 1130650 1146449 1108550 1116786 2239320 2263354 Public transit amount 79 106250 69939 126150 79730 232660 149730 Children's fitness amount 80 117650 66550 79010 40038 196680 106600 Home buyers' amount 81 11510 53220 8170 36717 19680 89942 Adoption expenses 82 270 1952 160 971 430 2923 Pension income amount 83 272540 524556 319630 608760 592240 1133448 Caregiver amount 84 20140 100148 15210 70973 35350 171125 Disability amount 85 42720 309113 48270 348830 91000 657965 Disability amount transferred from a dependant 86 13770 130951 11520 104891 25290 235851 Interest paid on student loans 87 31590 16790 48770 26980 80360 43777 Tuition, education, and textbook amounts 88 97220 463301 128130 600278 225360 1063674 Tuition, education, and textbook amounts transferred from a child 89 44600 217236 30920 141443 75520 358695 Amounts transferred from spouse 90 86800 406239 66500 297931 153440 704752 Allowable portion of medical expenses 91 172990 508381 255480 742013 428530 1250712 Total tax credits on personal amounts 92 1657910 4113616 1780330 4268478 3445200 8391773 Allowable charitable donations and government gifts 93 387430 854925 349620 491738 737070 1347561 Eligible cultural, ecological gifts 94 360 5009 360 1182 720 6190 Total tax credit on donations and gifts 95 386080 240504 348500 134035 734610 374798 Total federal non-refundable tax credits 96 1657910 4354120 1780330 4402513 3445200 8766571 Federal dividend tax credit 97 249580 717691 250110 505785 499700 1223616 Overseas employment tax credit 98 690 7069 40 226 730 7295 Minimum tax carryover 99 3430 10092 2560 5698 5980 15790 Basic federal tax 100 1110800 9167725 998760 4693639 2109670 13862657 Federal foreign tax credit 101 81460 105164 80790 32788 162290 138407 Federal political contribution tax credit 102 13390 2233 8120 1176 21510 3409 Investment tax credit 103 4320 13157 1770 2357 6090 15515 Labour-sponsored funds tax credit 104 1400 868 780 452 2170 1320 Alternative minimum tax payable 105 3320 17349 2470 9801 5790 27152 Net federal tax 106 1106380 9048607 995510 4658000 2101990 13707445 CPP contributions payable on self-employment and other earnings 107 134070 235911 104080 134345 238170 370285 Employment Insurance premiums payable on self-employment and other eligible earnings 108 120 42 540 200 660 243 Social benefits repayment 109 46110 112190 22240 65318 68350 177509 Net provincial or territorial tax 110 1026270 3848143 876430 1841440 1902800 5690086 Total tax payable 111 1166280 13244894 1052180 6699304 2218570 19945567 Final Basic Table 4: All returns by age and sex, British Columbia Item Item code Age group: under 20 males # Age group: under 20 males $ Age group: under 20 females # Age group: under 20 females $ Age group: under 20 total # Age group: under 20 total $ Number of taxable returns 1 22100 14540 36650 Number of non-taxable returns 2 69660 76760 148700 Total number of returns 3 91760 91310 185350 Employment income 4 80080 704702 80260 559471 161550 1264201 Commissions (from employment) 5 1240 2945 1960 2927 3200 5872 Other employment income 6 4310 11948 5000 10383 9320 22348 Old Age Security pension 7 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 1470 2858 1860 3759 3320 6617 Other pensions or superannuation 9 90 465 100 511 190 990 Elected split-pension amount 10 Universal Child Care Benefit (UCCB) 11 40 45 2210 2472 2250 2516 Employment Insurance and other benefits 12 3820 16944 1990 7669 5800 24613 Taxable amount of dividends 13 4110 73161 3970 79176 8080 152399 Interest and other investment income 14 8750 5391 8830 5256 17610 10668 Net partnership income 15 40 70 40 45 90 116 Registered disability savings plan (RDSP) income 16 Net rental income 17 130 408 100 279 230 687 Taxable capital gains 18 1790 13096 1640 12970 3430 26208 Support payments received 19 10 25 10 28 Registered Retirement Savings Plan (RRSP) income 20 350 525 250 648 600 1173 Other income 21 14780 47379 15520 49989 30320 97434 Net business income 22 3290 21365 2530 13198 5820 34563 Net professional income 23 150 759 150 530 300 1290 Net commission income 24 230 1067 240 800 470 1867 Net farming income 25 30 112 10 29 40 142 Net fishing income 26 190 2303 50 422 240 2725 Workers' compensation benefits 27 1130 2109 630 1172 1760 3281 Social assistance payments 28 2370 15244 2930 19707 5300 34961 Net federal supplements 29 Total income assessed 30 89700 922901 89510 771457 180470 1694720 Registered pension plan (RPP) contributions 31 1270 1149 560 351 1830 1500 RRSP deduction 32 2460 3725 1630 1681 4090 5407 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 Annual union, professional, or like dues 35 11290 2663 10540 2026 21820 4689 Universal Child Care Benefit repayment 36 30 13 30 13 Child care expenses 37 60 63 60 65 Disability supports deductions 38 Business investment loss 39 Moving expenses 40 560 423 650 486 1210 972 Support payments made 41 Carrying charges and interest expenses 42 1370 416 1250 351 2620 769 Deductions for CPP or QPP contributions on self-employment and other earnings 43 2190 642 1540 335 3730 977 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 Other employment expenses 46 840 1324 280 307 1130 1631 Clergy residence deduction 47 Other deductions 48 670 702 580 291 1260 1013 Total deductions before adjustments 49 17960 11090 15490 5917 33460 17092 Social benefits repayment 50 40 44 40 44 Net income after adjustments 51 89590 912018 89370 765797 180210 1678158 Canadian Forces personnel and police deduction 52 10 122 10 122 Employee home relocation loan deduction 53 Security options deductions 54 10 13 20 3 30 16 Other payments deductions 55 3470 17353 3530 20879 7010 38242 Limited partnership losses of other years 56 Non-capital losses of other years 57 10 18 20 21 Net capital losses of other years 58 100 155 80 154 180 309 Capital gains deduction 59 40 2831 30 2015 70 4846 Northern residents deductions 60 550 995 340 538 900 1534 Additional deductions 61 70 68 90 171 160 241 Farming/fishing losses of prior years 62 Total deductions from net income 63 4230 21540 4080 23777 8320 45330 Taxable income assessed 64 88400 890481 88290 742079 177950 1632890 Basic personal amount 65 91760 948793 91310 943617 185350 1911086 Age amount 66 Spouse or common-law partner amount 67 370 2785 310 2517 680 5323 Amount for eligible dependant 68 80 600 1390 14064 1460 14664 Amount for children 17 and under 69 230 525 1810 4146 2030 4672 Amount for infirm dependants age 18 or older 70 CPP or QPP contributions through employment 71 44480 21025 44120 14335 88600 35360 CPP or QPP contributions self-employment and other eligible earnings 72 2190 642 1540 335 3730 977 Employment Insurance premiums 73 58080 11244 58930 9022 117010 20266 Employment Insurance premiums on self-employment and other eligible earnings 74 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 73970 74470 74830 75194 148810 149674 Public transit amount 79 6730 2073 9190 2726 16040 4819 Children's fitness amount 80 10 3 40 8 50 11 Home buyers' amount 81 110 485 60 241 170 726 Adoption expenses 82 Pension income amount 83 90 136 90 140 180 279 Caregiver amount 84 10 51 20 83 Disability amount 85 890 6993 500 3951 1380 10944 Disability amount transferred from a dependant 86 Interest paid on student loans 87 250 47 310 87 560 134 Tuition, education, and textbook amounts 88 9590 38822 9640 39405 19220 78230 Tuition, education, and textbook amounts transferred from a child 89 10 51 20 69 Amounts transferred from spouse 90 70 184 190 474 260 662 Allowable portion of medical expenses 91 1250 1163 1840 1558 3100 2723 Total tax credits on personal amounts 92 91760 166513 91310 166790 185350 336114 Allowable charitable donations and government gifts 93 1550 1160 1520 549 3060 1709 Eligible cultural, ecological gifts 94 Total tax credit on donations and gifts 95 1510 223 1480 136 2980 359 Total federal non-refundable tax credits 96 91760 166736 91310 166926 185350 336473 Federal dividend tax credit 97 2570 8935 2420 9494 5000 18439 Overseas employment tax credit 98 Minimum tax carryover 99 20 53 20 34 50 87 Basic federal tax 100 20290 31677 12880 13548 33170 45246 Federal foreign tax credit 101 260 331 170 47 430 379 Federal political contribution tax credit 102 Investment tax credit 103 Labour-sponsored funds tax credit 104 Alternative minimum tax payable 105 60 212 50 145 110 357 Net federal tax 106 20220 31348 12810 13502 33040 44871 CPP contributions payable on self-employment and other earnings 107 2190 1284 1540 670 3730 1953 Employment Insurance premiums payable on self-employment and other eligible earnings 108 Social benefits repayment 109 40 44 40 44 Net provincial or territorial tax 110 11740 9868 5700 4285 17450 14159 Total tax payable 111 22100 42543 14540 18457 36650 61027 Final Basic Table 4: All returns by age and sex, British Columbia Item Item code Age group: 20 to 24 males # Age group: 20 to 24 males $ Age group: 20 to 24 females # Age group: 20 to 24 females $ Age group: 20 to 24 total # Age group: 20 to 24 total $ Number of taxable returns 1 74460 57400 131860 Number of non-taxable returns 2 60230 80390 143530 Total number of returns 3 134690 137790 275390 Employment income 4 119160 2640033 121100 1983282 241620 4623448 Commissions (from employment) 5 3740 28708 5140 22224 8880 50935 Other employment income 6 9600 30358 11870 30796 21470 61174 Old Age Security pension 7 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 1630 3989 2300 5438 3930 9427 Other pensions or superannuation 9 100 413 110 227 200 640 Elected split-pension amount 10 Universal Child Care Benefit (UCCB) 11 730 934 14550 20798 15300 21768 Employment Insurance and other benefits 12 21020 118170 14500 81686 35520 199856 Taxable amount of dividends 13 8460 107815 7780 109106 16240 216922 Interest and other investment income 14 15730 9946 16850 9429 32650 19446 Net partnership income 15 100 75 70 121 170 196 Registered disability savings plan (RDSP) income 16 Net rental income 17 1490 2489 1120 2071 2620 4579 Taxable capital gains 18 3690 17372 2780 8929 6470 26301 Support payments received 19 10 41 110 267 130 307 Registered Retirement Savings Plan (RRSP) income 20 3880 8991 2720 4331 6600 13322 Other income 21 19550 46818 17240 44708 36800 91590 Net business income 22 8410 88766 6250 41636 14660 130398 Net professional income 23 560 5182 690 5197 1250 10378 Net commission income 24 860 7549 760 4690 1630 12245 Net farming income 25 120 341 70 73 180 414 Net fishing income 26 370 6806 80 693 460 7498 Workers' compensation benefits 27 3190 11845 1430 3520 4620 15365 Social assistance payments 28 6750 44948 7780 59599 14530 104560 Net federal supplements 29 Total income assessed 30 132720 3181590 136130 2438838 270330 5620789 Registered pension plan (RPP) contributions 31 7920 15253 8850 15829 16770 31083 RRSP deduction 32 18100 49448 16090 31108 34190 80556 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 Annual union, professional, or like dues 35 22310 11270 25040 9520 47350 20789 Universal Child Care Benefit repayment 36 10 8 210 97 220 105 Child care expenses 37 180 424 1870 4123 2050 4546 Disability supports deductions 38 Business investment loss 39 Moving expenses 40 1960 2398 1970 2171 3930 4569 Support payments made 41 20 3 30 4 Carrying charges and interest expenses 42 4120 1758 3540 1221 7660 2979 Deductions for CPP or QPP contributions on self-employment and other earnings 43 7540 4055 5480 2076 13020 6131 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 20 103 20 306 Other employment expenses 46 3990 11686 1830 3935 5820 15622 Clergy residence deduction 47 60 384 20 104 80 489 Other deductions 48 2770 1514 2190 954 4960 2468 Total deductions before adjustments 49 50370 98328 48360 71370 98730 169698 Social benefits repayment 50 1330 1455 50 57 1380 1512 Net income after adjustments 51 132460 3083161 135840 2368752 269770 5452276 Canadian Forces personnel and police deduction 52 90 1640 10 115 100 1755 Employee home relocation loan deduction 53 Security options deductions 54 70 175 120 190 190 365 Other payments deductions 55 9820 56793 9150 63119 18970 119924 Limited partnership losses of other years 56 Non-capital losses of other years 57 50 497 30 105 90 603 Net capital losses of other years 58 470 731 310 473 780 1204 Capital gains deduction 59 70 3784 50 1440 120 5224 Northern residents deductions 60 1830 4921 980 1941 2810 6861 Additional deductions 61 120 727 120 911 240 1638 Farming/fishing losses of prior years 62 Total deductions from net income 63 12420 69313 10720 68297 23150 137622 Taxable income assessed 64 129490 3013887 133680 2300484 264650 5314722 Basic personal amount 65 134690 1384393 137780 1414545 275380 2825141 Age amount 66 Spouse or common-law partner amount 67 5020 35106 2640 19322 7680 54571 Amount for eligible dependant 68 510 4607 6480 65517 6990 70124 Amount for children 17 and under 69 3660 10386 9490 26052 13160 36456 Amount for infirm dependants age 18 or older 70 10 34 20 49 CPP or QPP contributions through employment 71 101730 101058 101210 76941 202950 178002 CPP or QPP contributions self-employment and other eligible earnings 72 7540 4055 5480 2076 13020 6131 Employment Insurance premiums 73 103670 39824 105330 32632 209020 72458 Employment Insurance premiums on self-employment and other eligible earnings 74 20 5 30 5 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 112790 116724 115320 118888 228140 235631 Public transit amount 79 15830 6852 21070 9167 37000 16045 Children's fitness amount 80 260 61 650 147 910 209 Home buyers' amount 81 1680 7836 1080 4799 2760 12635 Adoption expenses 82 Pension income amount 83 90 130 110 130 190 259 Caregiver amount 84 180 817 160 716 340 1533 Disability amount 85 1260 9070 830 5959 2090 15028 Disability amount transferred from a dependant 86 70 635 110 1069 180 1704 Interest paid on student loans 87 4480 1838 7340 3222 11820 5060 Tuition, education, and textbook amounts 88 30440 164877 36360 205282 66800 370214 Tuition, education, and textbook amounts transferred from a child 89 20 60 20 65 40 125 Amounts transferred from spouse 90 1360 4824 1240 3939 2620 8801 Allowable portion of medical expenses 91 3640 3990 6620 7291 10260 11286 Total tax credits on personal amounts 92 134690 284577 137780 299667 275380 588221 Allowable charitable donations and government gifts 93 8600 7245 9870 5129 18470 12376 Eligible cultural, ecological gifts 94 10 9 10 5 30 14 Total tax credit on donations and gifts 95 8480 1949 9750 1326 18230 3276 Total federal non-refundable tax credits 96 134690 286526 137780 300993 275380 591496 Federal dividend tax credit 97 6800 13207 6010 13298 12800 26505 Overseas employment tax credit 98 10 60 10 60 Minimum tax carryover 99 60 97 60 112 120 208 Basic federal tax 100 69830 235154 52360 111808 122190 346970 Federal foreign tax credit 101 1310 860 830 312 2140 1173 Federal political contribution tax credit 102 50 6 30 3 80 9 Investment tax credit 103 10 21 20 26 Labour-sponsored funds tax credit 104 10 4 20 7 Alternative minimum tax payable 105 70 297 70 159 140 456 Net federal tax 106 69720 234267 52200 111494 121920 345767 CPP contributions payable on self-employment and other earnings 107 7540 8110 5480 4152 13020 12262 Employment Insurance premiums payable on self-employment and other eligible earnings 108 20 5 30 5 Social benefits repayment 109 1330 1455 50 57 1380 1512 Net provincial or territorial tax 110 59160 85723 41770 39408 100930 125132 Total tax payable 111 74460 329555 57400 155115 131860 484678 Final Basic Table 4: All returns by age and sex, British Columbia Item Item code Age group: 25 to 29 males # Age group: 25 to 29 males $ Age group: 25 to 29 females # Age group: 25 to 29 females $ Age group: 25 to 29 total # Age group: 25 to 29 total $ Number of taxable returns 1 102860 89610 192490 Number of non-taxable returns 2 35210 56890 92640 Total number of returns 3 138080 146500 285130 Employment income 4 120170 4379913 122690 3248327 243150 7628407 Commissions (from employment) 5 5110 91688 4640 43218 9750 134907 Other employment income 6 11640 51258 11320 41614 22970 92920 Old Age Security pension 7 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 220 1444 350 1852 570 3296 Other pensions or superannuation 9 90 583 70 249 150 832 Elected split-pension amount 10 40 321 50 372 Universal Child Care Benefit (UCCB) 11 3430 4633 34600 53087 38090 57814 Employment Insurance and other benefits 12 22590 136073 27140 195629 49730 331702 Taxable amount of dividends 13 10980 101615 9590 78321 20570 179937 Interest and other investment income 14 19860 14957 22770 13846 42640 28814 Net partnership income 15 200 28 130 68 330 96 Registered disability savings plan (RDSP) income 16 Net rental income 17 4800 3148 4260 4414 9060 7562 Taxable capital gains 18 5480 26844 4210 15096 9680 41940 Support payments received 19 10 126 360 1385 370 1511 Registered Retirement Savings Plan (RRSP) income 20 9250 26121 7610 16105 16850 42252 Other income 21 16020 39163 13230 32094 29260 71312 Net business income 22 14210 202507 11020 95146 25230 297659 Net professional income 23 1290 27121 1610 29553 2900 56673 Net commission income 24 1460 21085 1370 11484 2820 32569 Net farming income 25 320 154 180-142 500 12 Net fishing income 26 270 5511 80 941 350 6452 Workers' compensation benefits 27 3670 18238 1640 5848 5320 24086 Social assistance payments 28 6680 46541 7670 62881 14350 109423 Net federal supplements 29 Total income assessed 30 136990 5198801 145410 3951352 282770 9150561 Registered pension plan (RPP) contributions 31 17170 47834 24920 64638 42090 112472 RRSP deduction 32 34380 136631 34340 99273 68720 235904 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 10 22 Annual union, professional, or like dues 35 27650 20221 35310 21356 62960 41577 Universal Child Care Benefit repayment 36 30 17 370 210 400 227 Child care expenses 37 1280 4210 8800 25738 10080 29952 Disability supports deductions 38 Business investment loss 39 30 637 20 208 50 845 Moving expenses 40 2220 5865 1890 4129 4120 9997 Support payments made 41 80 351 90 355 Carrying charges and interest expenses 42 7590 5412 6160 2994 13750 8406 Deductions for CPP or QPP contributions on self-employment and other earnings 43 12370 9359 9070 5124 21450 14483 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 70 2431 30 229 110 2660 Other employment expenses 46 7250 32552 3560 10889 10810 43441 Clergy residence deduction 47 240 2434 90 616 330 3050 Other deductions 48 3980 3057 3860 2536 7840 5592 Total deductions before adjustments 49 73890 271028 76080 237953 149970 508988 Social benefits repayment 50 2240 2345 150 132 2390 2477 Net income after adjustments 51 136480 4930523 144770 3717049 281630 8647974 Canadian Forces personnel and police deduction 52 70 1406 10 215 90 1621 Employee home relocation loan deduction 53 Security options deductions 54 280 3728 230 1977 510 5706 Other payments deductions 55 10230 64779 9260 68781 19490 133560 Limited partnership losses of other years 56 Non-capital losses of other years 57 130 666 140 673 270 1339 Net capital losses of other years 58 1090 2385 650 1294 1740 3678 Capital gains deduction 59 100 4143 70 2829 170 6972 Northern residents deductions 60 2430 7479 1180 2763 3610 10242 Additional deductions 61 120 900 110 966 230 1867 Farming/fishing losses of prior years 62 10 58 20 82 Total deductions from net income 63 14290 85546 11590 79522 25880 165068 Taxable income assessed 64 133500 4845094 142440 3637626 276310 8483121 Basic personal amount 65 138070 1415488 146490 1499837 285100 2920087 Age amount 66 Spouse or common-law partner amount 67 14430 100945 6640 47950 21100 149190 Amount for eligible dependant 68 1240 11784 10950 110140 12190 121934 Amount for children 17 and under 69 16800 55082 21400 69502 38220 124641 Amount for infirm dependants age 18 or older 70 10 44 10 41 20 85 CPP or QPP contributions through employment 71 109980 156967 108420 126439 218410 283408 CPP or QPP contributions self-employment and other eligible earnings 72 12370 9359 9070 5124 21450 14483 Employment Insurance premiums 73 108600 56946 109930 48305 218540 105254 Employment Insurance premiums on self-employment and other eligible earnings 74 130 52 140 53 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 116860 121578 118940 123034 235820 244635 Public transit amount 79 14610 9154 17770 10947 32410 20108 Children's fitness amount 80 3230 1000 4330 1364 7550 2365 Home buyers' amount 81 3120 14472 2290 10319 5410 24797 Adoption expenses 82 10 82 10 38 20 119 Pension income amount 83 90 128 100 145 190 273 Caregiver amount 84 590 2789 480 2279 1060 5068 Disability amount 85 1050 7564 850 6141 1900 13704 Disability amount transferred from a dependant 86 330 3269 380 4018 700 7287 Interest paid on student loans 87 10020 5503 15480 9222 25490 14726 Tuition, education, and textbook amounts 88 21170 128024 27020 163482 48200 291517 Tuition, education, and textbook amounts transferred from a child 89 30 74 50 77 90 151 Amounts transferred from spouse 90 3660 12956 3280 11596 6970 24680 Allowable portion of medical expenses 91 4870 7168 9330 12247 14210 19417 Total tax credits on personal amounts 92 138070 318057 146490 339345 285110 658197 Allowable charitable donations and government gifts 93 19300 21372 20610 13632 39910 35004 Eligible cultural, ecological gifts 94 30 12 30 9 60 21 Total tax credit on donations and gifts 95 19170 5829 20490 3582 39660 9412 Total federal non-refundable tax credits 96 138070 323886 146490 342927 285110 667609 Federal dividend tax credit 97 9920 13376 8430 10208 18350 23584 Overseas employment tax credit 98 80 652 10 62 90 714 Minimum tax carryover 99 60 172 60 138 120 310 Basic federal tax 100 97890 517207 84270 292478 182170 809699 Federal foreign tax credit 101 2930 3150 2210 1533 5140 4683 Federal political contribution tax credit 102 180 26 70 10 260 36 Investment tax credit 103 60 77 30 23 90 100 Labour-sponsored funds tax credit 104 40 24 20 7 60 32 Alternative minimum tax payable 105 90 557 50 190 140 747 Net federal tax 106 97690 513938 84080 290970 181780 804922 CPP contributions payable on self-employment and other earnings 107 12370 18718 9070 10248 21450 28966 Employment Insurance premiums payable on self-employment and other eligible earnings 108 130 52 140 53 Social benefits repayment 109 2240 2345 150 132 2390 2477 Net provincial or territorial tax 110 90130 197806 73840 107093 163970 304904 Total tax payable 111 102860 732808 89610 408496 192490 1141323 Final Basic Table 4: All returns by age and sex, British Columbia Item Item code Age group: 30 to 34 males # Age group: 30 to 34 males $ Age group: 30 to 34 females # Age group: 30 to 34 females $ Age group: 30 to 34 total # Age group: 30 to 34 total $ Number of taxable returns 1 102710 88430 191150 Number of non-taxable returns 2 23720 49120 73090 Total number of returns 3 126430 137550 264240 Employment income 4 106640 5096393 108290 3347502 215060 8444074 Commissions (from employment) 5 4740 140096 3250 45075 7990 185170 Other employment income 6 11290 64383 9240 41137 20540 105554 Old Age Security pension 7 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 490 3607 840 5366 1330 8973 Other pensions or superannuation 9 130 929 120 1044 250 1973 Elected split-pension amount 10 20 169 100 785 120 955 Universal Child Care Benefit (UCCB) 11 7720 11276 48620 76328 56390 87709 Employment Insurance and other benefits 12 18690 119950 29070 236295 47760 356245 Taxable amount of dividends 13 12280 157855 11130 128053 23410 286024 Interest and other investment income 14 21340 20126 25420 20319 46780 40475 Net partnership income 15 310 35 200 218 510 254 Registered disability savings plan (RDSP) income 16 Net rental income 17 7710 6308 7510 7687 15220 14061 Taxable capital gains 18 6220 50120 5080 27607 11300 77732 Support payments received 19 10 66 700 3688 720 3757 Registered Retirement Savings Plan (RRSP) income 20 14340 43645 13350 30656 27680 74300 Other income 21 13940 42891 12680 34841 26630 77783 Net business income 22 16760 300951 13720 125935 30490 426919 Net professional income 23 1700 61769 2090 57082 3790 118851 Net commission income 24 1580 33512 1440 15811 3020 49323 Net farming income 25 560-2001 360-935 920-2936 Net fishing income 26 270 4973 80 782 340 5755 Workers' compensation benefits 27 3720 23912 1670 7947 5390 31858 Social assistance payments 28 6330 46074 6850 58626 13180 104700 Net federal supplements 29 Total income assessed 30 125740 6227040 136670 4271849 262620 10499512 Registered pension plan (RPP) contributions 31 22380 77324 29950 85395 52330 162719 RRSP deduction 32 40590 204015 37630 127569 78220 331584 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 30 86 20 62 50 149 Annual union, professional, or like dues 35 28400 24351 36080 23962 64480 48314 Universal Child Care Benefit repayment 36 40 23 320 229 360 254 Child care expenses 37 4320 18451 19910 77368 24240 95820 Disability supports deductions 38 Business investment loss 39 70 1652 20 415 100 2067 Moving expenses 40 1670 10148 960 3797 2640 13950 Support payments made 41 260 1416 20 18 280 1435 Carrying charges and interest expenses 42 10790 11753 8740 6288 19530 18056 Deductions for CPP or QPP contributions on self-employment and other earnings 43 13740 12205 10660 6820 24400 19027 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 150 3658 70 1588 220 5246 Other employment expenses 46 8330 43543 3900 14138 12230 57681 Clergy residence deduction 47 350 4321 70 679 420 5000 Other deductions 48 3970 3685 4440 3503 8410 7189 Total deductions before adjustments 49 80050 416647 81410 351838 161480 768508 Social benefits repayment 50 2060 2173 190 185 2260 2358 Net income after adjustments 51 125110 5815874 135790 3926500 261100 9742978 Canadian Forces personnel and police deduction 52 60 1471 20 251 80 1722 Employee home relocation loan deduction 53 20 8 30 9 Security options deductions 54 530 11207 310 4805 830 16012 Other payments deductions 55 9890 69985 8460 66573 18350 136558 Limited partnership losses of other years 56 Non-capital losses of other years 57 220 5565 220 1018 440 6585 Net capital losses of other years 58 1600 4872 950 2309 2550 7181 Capital gains deduction 59 140 8103 110 5412 250 13515 Northern residents deductions 60 2230 7564 1100 2703 3330 10267 Additional deductions 61 110 1591 120 1120 230 2711 Farming/fishing losses of prior years 62 30 190 20 104 40 294 Total deductions from net income 63 14570 110559 11200 84295 25780 194856 Taxable income assessed 64 122080 5705468 133250 3842331 255530 9548401 Basic personal amount 65 126420 1296996 137540 1410443 264220 2709830 Age amount 66 Spouse or common-law partner amount 67 21160 148748 7790 55607 28990 204617 Amount for eligible dependant 68 1830 18043 14350 144877 16180 162931 Amount for children 17 and under 69 36370 135672 34330 123960 70740 259741 Amount for infirm dependants age 18 or older 70 20 99 20 64 40 163 CPP or QPP contributions through employment 71 100110 163579 96470 123485 196580 287067 CPP or QPP contributions self-employment and other eligible earnings 72 13740 12205 10660 6820 24400 19027 Employment Insurance premiums 73 96030 56507 95420 44971 191460 101480 Employment Insurance premiums on self-employment and other eligible earnings 74 10 5 180 71 190 75 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 104940 109346 105160 108724 210120 218085 Public transit amount 79 11700 8404 12440 8620 24150 17030 Children's fitness amount 80 13480 5844 12100 5054 25580 10900 Home buyers' amount 81 2260 10477 1510 6904 3770 17381 Adoption expenses 82 30 229 20 109 50 338 Pension income amount 83 140 217 200 334 340 551 Caregiver amount 84 1370 7093 1030 5017 2400 12110 Disability amount 85 1050 7569 940 6776 1980 14344 Disability amount transferred from a dependant 86 860 9193 910 9994 1770 19187 Interest paid on student loans 87 7970 4480 11330 6705 19290 11185 Tuition, education, and textbook amounts 88 11160 55317 14240 65417 25400 120737 Tuition, education, and textbook amounts transferred from a child 89 150 228 140 240 290 467 Amounts transferred from spouse 90 4560 16227 4750 17437 9340 33834 Allowable portion of medical expenses 91 6100 11178 11260 18195 17370 29382 Total tax credits on personal amounts 92 126430 311648 137550 325474 264230 637569 Allowable charitable donations and government gifts 93 25920 34320 22610 18093 48530 52414 Eligible cultural, ecological gifts 94 30 16 30 20 60 36 Total tax credit on donations and gifts 95 25810 9432 22510 4818 48320 14251 Total federal non-refundable tax credits 96 126430 321080 137550 330292 264240 651820 Federal dividend tax credit 97 11630 21547 9960 17318 21600 38878 Overseas employment tax credit 98 90 854 100 915 Minimum tax carryover 99 90 190 60 131 160 321 Basic federal tax 100 97930 708991 82690 355789 180620 1064809 Federal foreign tax credit 101 3670 11096 2730 1789 6400 12891 Federal political contribution tax credit 102 250 41 120 15 370 56 Investment tax credit 103 160 370 60 70 210 440 Labour-sponsored funds tax credit 104 80 46 40 25 130 71 Alternative minimum tax payable 105 150 558 90 445 230 1003 Net federal tax 106 97720 697468 82520 353903 180250 1051393 CPP contributions payable on self-employment and other earnings 107 13740 24411 10660 13640 24400 38054 Employment Insurance premiums payable on self-employment and other eligible earnings 108 10 5 180 71 190 75 Social benefits repayment 109 2060 2173 190 185 2260 2358 Net provincial or territorial tax 110 92520 284102 73770 136175 166300 420285 Total tax payable 111 102710 1008158 88430 503974 191150 1512164 Final Basic Table 4: All returns by age and sex, British Columbia Item Item code Age group: 35 to 39 males # Age group: 35 to 39 males $ Age group: 35 to 39 females # Age group: 35 to 39 females $ Age group: 35 to 39 total # Age group: 35 to 39 total $ Number of taxable returns 1 109720 95120 204850 Number of non-taxable returns 2 23440 50340 74090 Total number of returns 3 133150 145470 278940 Employment income 4 108040 6035982 111250 3850019 219460 9886316 Commissions (from employment) 5 4550 209785 2860 56444 7410 266229 Other employment income 6 13130 98796 10040 50819 23170 149744 Old Age Security pension 7 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 990 7609 1800 11991 2790 19599 Other pensions or superannuation 9 250 2943 230 1749 480 4693 Elected split-pension amount 10 40 150 350 3029 390 3191 Universal Child Care Benefit (UCCB) 11 9920 14534 41850 62131 51830 76763 Employment Insurance and other benefits 12 17430 114568 22130 167385 39560 281953 Taxable amount of dividends 13 15550 297809 15070 249223 30620 547280 Interest and other investment income 14 25360 35422 32070 38801 57440 74241 Net partnership income 15 570-18 410 1466 980 1449 Registered disability savings plan (RDSP) income 16 Net rental income 17 10250 10539 10280 15087 20540 25657 Taxable capital gains 18 7890 96702 7050 57698 14950 154525 Support payments received 19 30 149 1270 9949 1300 10119 Registered Retirement Savings Plan (RRSP) income 20 19280 64702 18340 51878 37620 116580 Other income 21 15180 57365 15090 47638 30270 105047 Net business income 22 19660 351835 16590 171214 36250 523155 Net professional income 23 2030 101543 2510 74117 4540 175702 Net commission income 24 1690 41905 1720 21322 3410 63227 Net farming income 25 850-2517 630-1444 1480-3961 Net fishing income 26 270 5354 90 1064 360 6419 Workers' compensation benefits 27 4340 32348 2120 12115 6460 44464 Social assistance payments 28 6900 52059 6840 60164 13740 112233 Net federal supplements 29 Total income assessed 30 132520 7629580 144350 5013863 277130 12644643 Registered pension plan (RPP) contributions 31 26990 106479 34650 110016 61640 216495 RRSP deduction 32 46070 280331 41390 163940 87450 444270 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 80 518 30 88 110 606 Annual union, professional, or like dues 35 31810 29299 40040 28570 71850 57870 Universal Child Care Benefit repayment 36 40 27 250 189 290 216 Child care expenses 37 7750 37848 24140 105521 31890 143368 Disability supports deductions 38 10 29 Business investment loss 39 120 2287 50 854 170 3141 Moving expenses 40 1260 9535 680 4060 1940 13595 Support payments made 41 700 5456 30 127 730 5583 Carrying charges and interest expenses 42 15800 23681 12510 12904 28310 36586 Deductions for CPP or QPP contributions on self-employment and other earnings 43 15950 15036 13040 8758 29000 23798 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 370 20768 130 2003 500 22772 Other employment expenses 46 9700 60998 4520 18432 14220 79430 Clergy residence deduction 47 390 5643 90 853 470 6507 Other deductions 48 4340 4476 4770 5057 9110 9533 Total deductions before adjustments 49 90380 602392 90000 461394 180390 1063801 Social benefits repayment 50 2130 2267 250 253 2380 2521 Net income after adjustments 51 131770 7038797 143180 4560568 275200 11600567 Canadian Forces personnel and police deduction 52 60 1655 10 91 70 1746 Employee home relocation loan deduction 53 40 8 50 9 Security options deductions 54 800 24598 380 9032 1180 33630 Other payments deductions 55 11070 84424 8900 72280 19980 156714 Limited partnership losses of other years 56 10 68 10 69 Non-capital losses of other years 57 310 3079 350 2787 660 5867 Net capital losses of other years 58 2250 7337 1450 5290 3700 12627 Capital gains deduction 59 220 14341 150 7708 370 22050 Northern residents deductions 60 2140 7339 1160 2978 3300 10317 Additional deductions 61 100 1251 90 789 190 2053 Farming/fishing losses of prior years 62 30 233 40 239 70 472 Total deductions from net income 63 16670 144335 12370 101196 29050 245555 Taxable income assessed 64 128180 6895128 140040 4459743 268470 11356048 Basic personal amount 65 133150 1367382 145460 1494056 278930 2864177 Age amount 66 Spouse or common-law partner amount 67 25910 185576 9260 66625 35190 252310 Amount for eligible dependant 68 3070 30689 18410 185314 21480 216039 Amount for children 17 and under 69 53060 215291 45110 166983 98200 382402 Amount for infirm dependants age 18 or older 70 40 153 30 119 70 272 CPP or QPP contributions through employment 71 101830 175268 99390 136502 201230 311775 CPP or QPP contributions self-employment and other eligible earnings 72 15950 15036 13040 8758 29000 23798 Employment Insurance premiums 73 94440 58155 95700 48084 190150 106242 Employment Insurance premiums on self-employment and other eligible earnings 74 20 8 90 34 110 42 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 107160 111620 107590 111309 214760 222943 Public transit amount 79 10810 8400 11270 8358 22080 16759 Children's fitness amount 80 27700 15614 20970 11113 48680 26731 Home buyers' amount 81 1530 7134 1050 4790 2580 11924 Adoption expenses 82 60 464 30 200 90 664 Pension income amount 83 270 443 550 981 820 1426 Caregiver amount 84 2590 13928 1850 9730 4430 23658 Disability amount 85 1180 8536 1120 8105 2310 16641 Disability amount transferred from a dependant 86 1760 19251 1500 16099 3260 35350 Interest paid on student loans 87 4390 2472 5990 3482 10380 5954 Tuition, education, and textbook amounts 88 7370 28876 10550 39925 17920 68805 Tuition, education, and textbook amounts transferred from a child 89 630 1567 820 2437 1440 4003 Amounts transferred from spouse 90 5200 18520 5770 21548 10990 40163 Allowable portion of medical expenses 91 8410 17442 14650 27415 23060 44868 Total tax credits on personal amounts 92 133150 345274 145460 355795 278930 701542 Allowable charitable donations and government gifts 93 32740 52817 26790 27829 59530 80648 Eligible cultural, ecological gifts 94 30 37 40 62 60 98 Total tax credit on donations and gifts 95 32620 14638 26710 7548 59330 22187 Total federal non-refundable tax credits 96 133150 359912 145460 363343 278930 723728 Federal dividend tax credit 97 14750 41412 13190 33963 27940 75416 Overseas employment tax credit 98 80 790 90 826 Minimum tax carryover 99 160 396 140 258 300 654 Basic federal tax 100 103660 927781 88070 438678 191740 1366583 Federal foreign tax credit 101 4670 10994 3610 2181 8280 13189 Federal political contribution tax credit 102 340 54 150 25 490 78 Investment tax credit 103 280 984 90 89 360 1073 Labour-sponsored funds tax credit 104 130 81 70 42 200 124 Alternative minimum tax payable 105 250 1804 190 721 440 2527 Net federal tax 106 103370 916384 87890 436392 191270 1352885 CPP contributions payable on self-employment and other earnings 107 15950 30072 13040 17517 29000 47596 Employment Insurance premiums payable on self-employment and other eligible earnings 108 20 8 90 34 110 42 Social benefits repayment 109 2130 2267 250 253 2380 2521 Net provincial or territorial tax 110 98800 389458 79930 175920 178740 565422 Total tax payable 111 109720 1338189 95120 630116 204850 1968467 Final Basic Table 4: All returns by age and sex, British Columbia Item Item code Age group: 40 to 44 males # Age group: 40 to 44 males $ Age group: 40 to 44 females # Age group: 40 to 44 females $ Age group: 40 to 44 total # Age group: 40 to 44 total $ Number of taxable returns 1 116270 105500 221790 Number of non-taxable returns 2 27470 49720 77450 Total number of returns 3 143740 155220 299230 Employment income 4 111860 6718411 119170 4434063 231160 11152658 Commissions (from employment) 5 4340 212013 2770 68604 7110 280617 Other employment income 6 15720 129496 10910 60276 26630 190303 Old Age Security pension 7 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 1970 15175 3570 24356 5530 39531 Other pensions or superannuation 9 600 9460 430 4232 1030 13707 Elected split-pension amount 10 100 581 880 8460 990 9044 Universal Child Care Benefit (UCCB) 11 6900 9408 18280 23897 25200 33334 Employment Insurance and other benefits 12 16660 111519 16850 104160 33510 215684 Taxable amount of dividends 13 19260 406817 19900 324738 39160 731626 Interest and other investment income 14 31180 60555 39600 62322 70800 123469 Net partnership income 15 890-20 640 1486 1530 1466 Registered disability savings plan (RDSP) income 16 Net rental income 17 12500 20534 13080 25400 25590 45941 Taxable capital gains 18 9500 131114 9360 80406 18860 211519 Support payments received 19 40 179 1660 16784 1700 16962 Registered Retirement Savings Plan (RRSP) income 20 19730 84268 18890 70610 38620 154878 Other income 21 17480 79652 18600 59112 36080 138764 Net business income 22 21870 382778 18350 195540 40220 578316 Net professional income 23 2300 124421 2600 86556 4900 210976 Net commission income 24 1910 49266 2110 30781 4010 80047 Net farming income 25 1280-8210 990-1907 2270-10112 Net fishing income 26 360 7349 150 1820 500 9170 Workers' compensation benefits 27 5090 42242 2840 17163 7930 59405 Social assistance payments 28 8010 62106 7490 64425 15500 126531 Net federal supplements 29 Total income assessed 30 142970 8649114 153690 5763285 296850 14413842 Registered pension plan (RPP) contributions 31 30310 128901 38820 131787 69130 260688 RRSP deduction 32 50040 331173 45780 207764 95820 538937 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 270 2013 60 226 330 2243 Annual union, professional, or like dues 35 35170 33809 43290 32717 78460 66526 Universal Child Care Benefit repayment 36 30 29 130 105 160 134 Child care expenses 37 7170 32798 16610 64490 23770 97289 Disability supports deductions 38 20 49 20 59 Business investment loss 39 120 3353 80 1643 200 4997 Moving expenses 40 930 8524 630 3496 1560 12020 Support payments made 41 1130 11966 40 301 1170 12267 Carrying charges and interest expenses 42 20460 35575 17220 21231 37680 56830 Deductions for CPP or QPP contributions on self-employment and other earnings 43 17590 16659 14670 10127 32260 26787 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 560 12794 230 3335 790 16129 Other employment expenses 46 10220 63142 5110 22476 15330 85618 Clergy residence deduction 47 380 5859 80 873 470 6732 Other deductions 48 4710 5526 5020 5388 9730 10917 Total deductions before adjustments 49 97770 692133 96260 506009 194040 1198174 Social benefits repayment 50 2260 2508 320 338 2580 2846 Net income after adjustments 51 141920 7977827 152130 5267621 294240 13246910 Canadian Forces personnel and police deduction 52 60 1946 70 2126 Employee home relocation loan deduction 53 40 8 10 2 50 10 Security options deductions 54 760 43717 340 8178 1100 51896 Other payments deductions 55 12900 104349 10250 81630 23140 185978 Limited partnership losses of other years 56 10 71 20 90 Non-capital losses of other years 57 370 4116 480 2883 850 6999 Net capital losses of other years 58 2890 14617 2160 7852 5050 22469 Capital gains deduction 59 280 18437 190 11601 470 30039 Northern residents deductions 60 2160 7588 1260 3159 3420 10747 Additional deductions 61 120 1844 120 937 240 2781 Farming/fishing losses of prior years 62 70 787 40 352 110 1139 Total deductions from net income 63 19170 197480 14680 116795 33850 314275 Taxable income assessed 64 137330 7780876 148120 5151143 285630 12933480 Basic personal amount 65 143730 1477876 155210 1597719 299220 3078116 Age amount 66 Spouse or common-law partner amount 67 27320 200357 10320 73970 37660 274465 Amount for eligible dependant 68 4010 39623 19340 192924 23360 232630 Amount for children 17 and under 69 58590 233705 44830 154230 103450 388053 Amount for infirm dependants age 18 or older 70 60 217 70 270 130 486 CPP or QPP contributions through employment 71 104990 183593 106640 153792 211640 337391 CPP or QPP contributions self-employment and other eligible earnings 72 17590 16659 14670 10127 32260 26787 Employment Insurance premiums 73 94940 59298 101020 53261 195960 112561 Employment Insurance premiums on self-employment and other eligible earnings 74 20 7 30 12 50 19 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 111930 116563 114640 118891 226590 235466 Public transit amount 79 10960 8731 12350 9480 23310 18211 Children's fitness amount 80 32360 20492 21420 12191 53780 32685 Home buyers' amount 81 1090 5085 790 3564 1880 8650 Adoption expenses 82 70 484 50 308 120 791 Pension income amount 83 660 1213 1260 2373 1930 3592 Caregiver amount 84 3580 20102 2650 13969 6230 34070 Disability amount 85 1590 11474 1690 12202 3280 23675 Disability amount transferred from a dependant 86 2220 24676 1850 18942 4080 43618 Interest paid on student loans 87 2100 1187 3320 1784 5420 2972 Tuition, education, and textbook amounts 88 5380 17878 9290 31420 14670 49298 Tuition, education, and textbook amounts transferred from a child 89 3140 12002 4110 16913 7250 28915 Amounts transferred from spouse 90 4940 17324 5630 20210 10580 37573 Allowable portion of medical expenses 91 11010 25133 18020 36978 29030 62112 Total tax credits on personal amounts 92 143730 374052 155210 380329 299220 754820 Allowable charitable donations and government gifts 93 37700 71215 31570 38363 69270 109585 Eligible cultural, ecological gifts 94 30 13 30 13 60 27 Total tax credit on donations and gifts 95 37560 19835 31460 10462 69020 30299 Total federal non-refundable tax credits 96 143730 393887 155210 390791 299220 785119 Federal dividend tax credit 97 18010 57457 17110 45288 35110 102754 Overseas employment tax credit 98 80 784 80 795 Minimum tax carryover 99 250 587 200 421 450 1008 Basic federal tax 100 109350 1084923 98130 532673 207490 1617867 Federal foreign tax credit 101 5780 10975 4680 3338 10470 14442 Federal political contribution tax credit 102 490 80 200 31 690 111 Investment tax credit 103 390 1051 150 197 540 1248 Labour-sponsored funds tax credit 104 180 109 100 53 280 162 Alternative minimum tax payable 105 320 1385 250 943 570 2328 Net federal tax 106 108860 1072899 97860 529237 206730 1602278 CPP contributions payable on self-employment and other earnings 107 17590 33319 14670 20254 32260 53574 Employment Insurance premiums payable on self-employment and other eligible earnings 108 20 7 30 12 50 19 Social benefits repayment 109 2260 2508 320 338 2580 2846 Net provincial or territorial tax 110 104180 464492 89370 215207 193560 679815 Total tax payable 111 116270 1573225 105500 765048 221790 2338531 Final Basic Table 4: All returns by age and sex, British Columbia Item Item code Age group: 45 to 49 males # Age group: 45 to 49 males $ Age group: 45 to 49 females # Age group: 45 to 49 females $ Age group: 45 to 49 total # Age group: 45 to 49 total $ Number of taxable returns 1 133030 123830 256870 Number of non-taxable returns 2 32820 50500 83450 Total number of returns 3 165850 174330 340330 Employment income 4 125500 7693099 133980 5096814 259560 12790110 Commissions (from employment) 5 4320 232819 2860 74545 7180 307364 Other employment income 6 19520 164072 12790 77603 32320 242139 Old Age Security pension 7 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 3890 31709 7270 51024 11150 82733 Other pensions or superannuation 9 1420 28869 1050 11819 2470 40696 Elected split-pension amount 10 310 1706 2700 26739 3010 28448 Universal Child Care Benefit (UCCB) 11 3100 4010 3850 4382 6950 8394 Employment Insurance and other benefits 12 18710 124682 17900 99663 36620 224345 Taxable amount of dividends 13 25660 532345 27650 376107 53310 908761 Interest and other investment income 14 40540 91438 50680 90402 91240 181890 Net partnership income 15 1390 489 1000 1677 2390 2164 Registered disability savings plan (RDSP) income 16 10 15 Net rental income 17 15370 30048 15730 35159 31110 65303 Taxable capital gains 18 12590 183277 12760 117232 25350 300528 Support payments received 19 50 288 2050 25274 2100 25577 Registered Retirement Savings Plan (RRSP) income 20 19050 111738 19060 96699 38110 208437 Other income 21 22480 117650 24690 80941 47180 198643 Net business income 22 25000 436148 20210 222352 45220 658565 Net professional income 23 2560 153382 2860 96125 5420 249506 Net commission income 24 2320 64554 2270 42886 4590 107440 Net farming income 25 2000-5127 1510-3703 3510-8830 Net fishing income 26 510 9206 170 2235 670 11441 Workers' compensation benefits 27 7000 64276 4070 27238 11070 91514 Social assistance payments 28 10130 79669 8510 72737 18630 152406 Net federal supplements 29 Total income assessed 30 164910 10150373 172420 6725966 337450 16877616 Registered pension plan (RPP) contributions 31 36760 158877 46600 160413 83360 319289 RRSP deduction 32 58780 411220 54700 263765 113480 674985 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 670 6313 140 540 810 6853 Annual union, professional, or like dues 35 43570 42495 50480 39504 94060 81998 Universal Child Care Benefit repayment 36 30 15 60 33 90 48 Child care expenses 37 4670 18076 7650 23099 12320 41175 Disability supports deductions 38 10 139 20 25 30 165 Business investment loss 39 150 4911 80 1673 230 6584 Moving expenses 40 850 7515 680 4280 1530 11795 Support payments made 41 1640 20698 50 355 1690 21053 Carrying charges and interest expenses 42 27350 49079 23820 30411 51180 79499 Deductions for CPP or QPP contributions on self-employment and other earnings 43 20400 19374 16350 11584 36760 30962 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 800 21521 340 5371 1150 26902 Other employment expenses 46 11700 71485 5740 24306 17440 95791 Clergy residence deduction 47 520 7552 120 1331 630 8882 Other deductions 48 5690 8928 6280 7105 11970 16033 Total deductions before adjustments 49 113670 848198 109940 573797 223620 1422019 Social benefits repayment 50 2880 3275 400 464 3290 3739 Net income after adjustments 51 163620 9322410 170780 6163950 334520 15487647 Canadian Forces personnel and police deduction 52 50 1050 10 184 60 1233 Employee home relocation loan deduction 53 40 8 10 2 50 10 Security options deductions 54 820 38612 400 11153 1220 49764 Other payments deductions 55 16860 143956 12480 99991 29340 243947 Limited partnership losses of other years 56 10 19 20 41 Non-capital losses of other years 57 470 4226 570 3305 1040 7535 Net capital losses of other years 58 3990 18120 3280 10980 7260 29100 Capital gains deduction 59 370 23556 270 18405 640 41961 Northern residents deductions 60 2610 8636 1460 3697 4080 12338 Additional deductions 61 180 3046 160 1492 340 4538 Farming/fishing losses of prior years 62 100 646 90 873 190 1519 Total deductions from net income 63 24870 241875 18420 150103 43300 391987 Taxable income assessed 64 157410 9081646 165700 6014639 323210 15097562 Basic personal amount 65 165840 1710264 174320 1800136 340310 3511815 Age amount 66 Spouse or common-law partner amount 67 27940 208773 11420 81675 39380 290599 Amount for eligible dependant 68 4000 38689 15450 150685 19450 189405 Amount for children 17 and under 69 50750 180255 32290 97610 83070 277957 Amount for infirm dependants age 18 or older 70 110 439 90 340 200 779 CPP or QPP contributions through employment 71 117460 207198 120270 177199 237730 384404 CPP or QPP contributions self-employment and other eligible earnings 72 20400 19374 16350 11584 36760 30962 Employment Insurance premiums 73 104970 66088 113200 60884 218180 126973 Employment Insurance premiums on self-employment and other eligible earnings 74 20 5 20 7 40 12 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 125690 130846 129110 133998 254800 264854 Public transit amount 79 11350 8788 13370 10470 24730 19259 Children's fitness amount 80 25230 15244 14090 7606 39330 22855 Home buyers' amount 81 790 3634 610 2659 1400 6293 Adoption expenses 82 50 415 30 208 80 622 Pension income amount 83 1660 3143 3590 6817 5250 9962 Caregiver amount 84 3740 19585 2770 13343 6510 32928 Disability amount 85 2370 17091 2730 19724 5100 36815 Disability amount transferred from a dependant 86 2440 25033 1920 18048 4360 43082 Interest paid on student loans 87 1180 589 2490 1232 3680 1828 Tuition, education, and textbook amounts 88 4600 13292 8440 26650 13040 39941 Tuition, education, and textbook amounts transferred from a child 89 11740 55854 9980 46213 21710 102082 Amounts transferred from spouse 90 4460 15896 4440 15811 8910 31734 Allowable portion of medical expenses 91 14110 32632 21850 45340 35970 77994 Total tax credits on personal amounts 92 165850 415969 174320 409236 340320 825473 Allowable charitable donations and government gifts 93 44160 98250 39130 51571 83300 149848 Eligible cultural, ecological gifts 94 30 135 30 49 60 185 Total tax credit on donations and gifts 95 44020 27540 39020 14128 83040 41675 Total federal non-refundable tax credits 96 165850 443508 174320 423364 340320 867148 Federal dividend tax credit 97 23860 76681 23930 52636 47800 129357 Overseas employment tax credit 98 90 950 90 972 Minimum tax carryover 99 350 940 300 647 650 1587 Basic federal tax 100 125640 1291709 116780 641337 242440 1933182 Federal foreign tax credit 101 7270 15318 6690 4061 13970 19474 Federal political contribution tax credit 102 750 129 360 54 1110 183 Investment tax credit 103 520 1664 210 297 720 1961 Labour-sponsored funds tax credit 104 220 139 130 74 360 212 Alternative minimum tax payable 105 400 1374 330 1310 730 2684 Net federal tax 106 125080 1274667 116490 637261 241580 1911970 CPP contributions payable on self-employment and other earnings 107 20400 38747 16350 23168 36760 61924 Employment Insurance premiums payable on self-employment and other eligible earnings 108 20 5 20 7 40 12 Social benefits repayment 109 2880 3275 400 464 3290 3739 Net provincial or territorial tax 110 118290 551076 104910 254803 223220 805924 Total tax payable 111 133030 1867770 123830 915703 256870 2783569 Final Basic Table 4: All returns by age and sex, British Columbia Item Item code Age group: 50 to 54 males # Age group: 50 to 54 males $ Age group: 50 to 54 females # Age group: 50 to 54 females $ Age group: 50 to 54 total # Age group: 50 to 54 total $ Number of taxable returns 1 127520 121490 249030 Number of non-taxable returns 2 32100 46570 78730 Total number of returns 3 159630 168060 327750 Employment income 4 118620 7645430 124790 4855985 243440 12501638 Commissions (from employment) 5 3690 199880 2280 60896 5970 260776 Other employment income 6 19960 164738 13850 92968 33820 258139 Old Age Security pension 7 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 6180 53536 11330 82873 17510 136408 Other pensions or superannuation 9 3740 84534 3320 42467 7060 127067 Elected split-pension amount 10 820 4421 8050 83273 8870 87717 Universal Child Care Benefit (UCCB) 11 960 1236 590 729 1550 1966 Employment Insurance and other benefits 12 17650 117879 16500 90642 34150 208521 Taxable amount of dividends 13 30760 644857 33230 420447 63990 1065305 Interest and other investment income 14 46350 112589 58020 117358 104380 230086 Net partnership income 15 1900-1076 1370 1603 3260 527 Registered disability savings plan (RDSP) income 16 10 8 Net rental income 17 15670 39370 16110 39146 31790 78537 Taxable capital gains 18 14850 267826 15810 136171 30670 404037 Support payments received 19 50 439 1600 28440 1650 28878 Registered Retirement Savings Plan (RRSP) income 20 15960 126688 17270 117262 33230 243949 Other income 21 25990 145156 29310 109313 55310 254474 Net business income 22 23170 398353 19280 194738 42460 593270 Net professional income 23 2630 153497 2790 86115 5420 239612 Net commission income 24 2400 69868 2060 40391 4460 110259 Net farming income 25 2360-3649 1790-3279 4150-7026 Net fishing income 26 460 9442 180 1936 640 11378 Workers' compensation benefits 27 7410 66679 4090 27824 11510 94514 Social assistance payments 28 9320 74726 7860 66918 17180 141644 Net federal supplements 29 Total income assessed 30 158550 10376435 166110 6694241 324710 17071716 Registered pension plan (RPP) contributions 31 37740 169729 47080 171653 84820 341382 RRSP deduction 32 58620 436776 55670 285511 114290 722287 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 1910 20540 560 2648 2470 23192 Annual union, professional, or like dues 35 45070 44900 49460 40691 94520 85591 Universal Child Care Benefit repayment 36 20 12 30 14 50 26 Child care expenses 37 1890 6333 1850 4419 3730 10751 Disability supports deductions 38 10 75 20 165 Business investment loss 39 140 4024 90 3146 240 7170 Moving expenses 40 770 7270 630 4018 1400 11289 Support payments made 41 1590 26847 60 667 1640 27514 Carrying charges and interest expenses 42 31660 60397 28290 37600 59960 98023 Deductions for CPP or QPP contributions on self-employment and other earnings 43 18990 18057 15300 10614 34290 28673 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 1140 37393 440 5430 1580 42823 Other employment expenses 46 10730 65466 5290 22637 16020 88105 Clergy residence deduction 47 560 8580 140 1679 700 10259 Other deductions 48 5990 7573 6470 7705 12460 15279 Total deductions before adjustments 49 111150 913988 106920 598508 218080 1512530 Social benefits repayment 50 2890 3450 330 410 3220 3860 Net income after adjustments 51 157180 9477672 164570 6108823 321800 15587624 Canadian Forces personnel and police deduction 52 30 847 30 866 Employee home relocation loan deduction 53 30 6 20 4 50 10 Security options deductions 54 830 94038 360 6291 1190 100329 Other payments deductions 55 16520 141415 11840 94765 28360 236191 Limited partnership losses of other years 56 30 110 40 130 Non-capital losses of other years 57 530 7246 540 4754 1080 12005 Net capital losses of other years 58 4810 23648 4420 14918 9220 38566 Capital gains deduction 59 390 33459 310 23033 700 56492 Northern residents deductions 60 2520 8447 1390 3652 3910 12099 Additional deductions 61 210 3028 180 1364 380 4392 Farming/fishing losses of prior years 62 160 1950 120 1600 280 3550 Total deductions from net income 63 25290 314194 18810 150420 44110 464630 Taxable income assessed 64 151120 9164217 159840 5958942 311010 15124272 Basic personal amount 65 159620 1649558 168060 1738100 327740 3388256 Age amount 66 Spouse or common-law partner amount 67 25980 195275 11180 79918 37160 275226 Amount for eligible dependant 68 2140 20483 6700 63689 8840 84192 Amount for children 17 and under 69 25500 79415 12380 32766 37890 112193 Amount for infirm dependants age 18 or older 70 150 602 120 450 270 1052 CPP or QPP contributions through employment 71 110470 195668 111830 166989 222310 362660 CPP or QPP contributions self-employment and other eligible earnings 72 18990 18057 15300 10614 34290 28673 Employment Insurance premiums 73 97770 61765 104670 56989 202440 118755 Employment Insurance premiums on self-employment and other eligible earnings 74 20 7 30 7 40 14 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 118450 123152 121420 125811 239870 248968 Public transit amount 79 9200 7321 10740 8857 19940 16177 Children's fitness amount 80 10850 5982 4410 2131 15260 8114 Home buyers' amount 81 450 2020 400 1740 840 3760 Adoption expenses 82 20 176 10 50 30 225 Pension income amount 83 4470 8544 10730 20652 15200 29203 Caregiver amount 84 3190 15203 2420 10624 5600 25827 Disability amount 85 3090 22302 3550 25639 6640 47941 Disability amount transferred from a dependant 86 2070 18516 1620 13407 3690 31923 Interest paid on student loans 87 700 382 1540 768 2230 1151 Tuition, education, and textbook amounts 88 3270 8706 5900 16784 9170 25501 Tuition, education, and textbook amounts transferred from a child 89 14900 77319 9440 45878 24350 123197 Amounts transferred from spouse 90 3410 13280 3540 15035 6950 28321 Allowable portion of medical expenses 91 14840 35212 22710 48290 37550 83519 Total tax credits on personal amounts 92 159620 383843 168060 372778 327740 756728 Allowable charitable donations and government gifts 93 45110 105054 40920 54651 86030 159723 Eligible cultural, ecological gifts 94 40 161 30 52 70 213 Total tax credit on donations and gifts 95 44980 29497 40820 14940 85810 44442 Total federal non-refundable tax credits 96 159620 413340 168060 387718 327740 801171 Federal dividend tax credit 97 28370 94782 28790 60997 57160 155780 Overseas employment tax credit 98 110 1238 110 1259 Minimum tax carryover 99 450 1749 390 997 840 2746 Basic federal tax 100 121140 1356828 115750 655436 236910 2012485 Federal foreign tax credit 101 8370 16865 8510 3572 16890 20545 Federal political contribution tax credit 102 1060 189 630 96 1690 285 Investment tax credit 103 670 2328 240 484 900 2812 Labour-sponsored funds tax credit 104 280 176 130 78 410 254 Alternative minimum tax payable 105 490 3076 380 1593 870 4669 Net federal tax 106 120660 1337520 115470 651234 236140 1988866 CPP contributions payable on self-employment and other earnings 107 18990 36114 15300 21228 34290 57347 Employment Insurance premiums payable on self-employment and other eligible earnings 108 20 7 30 7 40 14 Social benefits repayment 109 2890 3450 330 410 3220 3860 Net provincial or territorial tax 110 112900 579677 102780 256217 215680 835955 Total tax payable 111 127520 1956767 121490 929097 249030 2886042 Final Basic Table 4: All returns by age and sex, British Columbia Item Item code Age group: 55 to 59 males # Age group: 55 to 59 males $ Age group: 55 to 59 females # Age group: 55 to 59 females $ Age group: 55 to 59 total # Age group: 55 to 59 total $ Number of taxable returns 1 114020 107580 221610 Number of non-taxable returns 2 30990 42660 73690 Total number of returns 3 145020 150240 295300 Employment income 4 96160 5739257 95710 3472038 191880 9211387 Commissions (from employment) 5 2770 137679 1460 35238 4230 172917 Other employment income 6 24100 149613 17840 97248 41940 246894 Old Age Security pension 7 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 16990 108414 23650 136828 40630 245242 Other pensions or superannuation 9 20180 573814 18340 350053 38520 923889 Elected split-pension amount 10 2900 17490 17730 204812 20630 222411 Universal Child Care Benefit (UCCB) 11 310 364 250 317 560 682 Employment Insurance and other benefits 12 14960 100054 12710 70608 27660 170661 Taxable amount of dividends 13 33660 629078 36390 428582 70050 1057710 Interest and other investment income 14 51600 137770 62060 146056 113670 283876 Net partnership income 15 2530 1464 1960 2151 4490 3615 Registered disability savings plan (RDSP) income 16 Net rental income 17 15360 46952 15000 46453 30370 93415 Taxable capital gains 18 16870 231428 18000 157797 34860 389225 Support payments received 19 40 436 1090 21911 1130 22347 Registered Retirement Savings Plan (RRSP) income 20 15610 149808 17770 147272 33380 297079 Other income 21 31720 207554 35620 152010 67340 359565 Net business income 22 20890 325055 16570 156864 37470 481908 Net professional income 23 2890 181934 2440 61588 5330 243522 Net commission income 24 2160 56914 1750 32920 3910 89833 Net farming income 25 2470-4860 1730-2411 4210-7320 Net fishing income 26 430 7033 150 1760 580 8793 Workers' compensation benefits 27 6850 67722 3200 24808 10050 92530 Social assistance payments 28 7500 60632 6260 51779 13750 112411 Net federal supplements 29 100 295 1050 3016 1150 3311 Total income assessed 30 143970 8925902 148630 5799697 292640 14725906 Registered pension plan (RPP) contributions 31 28500 122864 35050 126722 63550 249586 RRSP deduction 32 49980 396189 45360 239520 95340 635715 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 10740 123090 4010 24476 14740 147566 Annual union, professional, or like dues 35 36890 34386 38390 30858 75280 65244 Universal Child Care Benefit repayment 36 20 7 20 12 Child care expenses 37 620 1799 260 652 880 2450 Disability supports deductions 38 10 68 20 92 Business investment loss 39 130 12520 90 1718 220 14239 Moving expenses 40 580 5451 520 3459 1110 8910 Support payments made 41 1270 23570 40 352 1320 23934 Carrying charges and interest expenses 42 33980 66958 30270 42341 64250 109303 Deductions for CPP or QPP contributions on self-employment and other earnings 43 17020 15239 12630 8302 29650 23541 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 1270 29516 530 5191 1800 34706 Other employment expenses 46 8030 47463 3780 14655 11810 62118 Clergy residence deduction 47 510 8249 130 1594 640 9842 Other deductions 48 6010 9212 6380 8643 12390 17855 Total deductions before adjustments 49 99740 896536 90810 508559 190560 1405118 Social benefits repayment 50 2350 2837 240 306 2580 3142 Net income after adjustments 51 142750 8050763 147420 5301024 290200 13352122 Canadian Forces personnel and police deduction 52 10 367 20 368 Employee home relocation loan deduction 53 20 5 20 5 Security options deductions 54 710 62289 230 5205 940 67494 Other payments deductions 55 14280 128644 10380 79593 24670 208237 Limited partnership losses of other years 56 30 122 30 236 60 358 Non-capital losses of other years 57 510 4941 520 4636 1030 9578 Net capital losses of other years 58 5740 28768 5480 17626 11230 46393 Capital gains deduction 59 410 33808 310 22310 720 56118 Northern residents deductions 60 1930 6082 1080 2937 3010 9019 Additional deductions 61 210 2819 230 1872 440 4691 Farming/fishing losses of prior years 62 140 986 100 624 240 1610 Total deductions from net income 63 23250 268830 17960 135040 41220 403872 Taxable income assessed 64 138190 7782745 143830 5166441 282050 12949519 Basic personal amount 65 145010 1500031 150240 1554678 295300 3055126 Age amount 66 Spouse or common-law partner amount 67 23080 170149 9190 62047 32280 232284 Amount for eligible dependant 68 850 7957 1800 16599 2650 24556 Amount for children 17 and under 69 8730 24988 2560 6356 11290 31346 Amount for infirm dependants age 18 or older 70 140 518 100 351 230 869 CPP or QPP contributions through employment 71 87390 146601 83580 118847 170970 265451 CPP or QPP contributions self-employment and other eligible earnings 72 17020 15239 12630 8302 29650 23541 Employment Insurance premiums 73 76780 46331 77740 40616 154520 86947 Employment Insurance premiums on self-employment and other eligible earnings 74 20 6 20 9 40 15 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 100530 102456 96970 98722 197500 201184 Public transit amount 79 6290 5324 7220 5994 13500 11318 Children's fitness amount 80 3220 1665 760 325 3980 1990 Home buyers' amount 81 260 1160 200 897 470 2057 Adoption expenses 82 10 62 20 96 Pension income amount 83 22390 43864 32080 62512 54480 106395 Caregiver amount 84 2130 9338 1660 6828 3790 16165 Disability amount 85 4170 30084 4300 31019 8470 61103 Disability amount transferred from a dependant 86 1550 12330 1160 8618 2710 20948 Interest paid on student loans 87 350 214 680 306 1030 520 Tuition, education, and textbook amounts 88 2110 4698 3480 8066 5590 12765 Tuition, education, and textbook amounts transferred from a child 89 9090 46506 4630 21997 13720 68503 Amounts transferred from spouse 90 3590 14467 5410 26416 9000 40891 Allowable portion of medical expenses 91 17020 40451 25370 55637 42390 96100 Total tax credits on personal amounts 92 145010 333666 150240 320278 295300 654027 Allowable charitable donations and government gifts 93 42420 94818 38930 52113 81350 146931 Eligible cultural, ecological gifts 94 30 140 40 146 80 286 Total tax credit on donations and gifts 95 42290 26591 38830 14281 81120 40872 Total federal non-refundable tax credits 96 145010 360256 150240 334559 295300 694899 Federal dividend tax credit 97 30850 93447 31630 62566 62480 156020 Overseas employment tax credit 98 80 906 90 922 Minimum tax carryover 99 510 1453 380 828 890 2281 Basic federal tax 100 108750 1117232 103480 555034 212240 1672286 Federal foreign tax credit 101 9670 12229 10320 4221 20000 16454 Federal political contribution tax credit 102 1340 226 880 127 2220 353 Investment tax credit 103 630 1743 230 262 860 2005 Labour-sponsored funds tax credit 104 230 150 130 84 370 235 Alternative minimum tax payable 105 510 2555 390 1378 900 3933 Net federal tax 106 108320 1103514 103140 550601 211470 1654131 CPP contributions payable on self-employment and other earnings 107 17020 30478 12630 16604 29650 47082 Employment Insurance premiums payable on self-employment and other eligible earnings 108 20 6 20 9 40 15 Social benefits repayment 109 2350 2837 240 306 2580 3142 Net provincial or territorial tax 110 99140 473229 89410 213479 188550 686715 Total tax payable 111 114020 1610063 107580 780998 221610 2391085 Final Basic Table 4: All returns by age and sex, British Columbia Item Item code Age group: 60 to 64 males # Age group: 60 to 64 males $ Age group: 60 to 64 females # Age group: 60 to 64 females $ Age group: 60 to 64 total # Age group: 60 to 64 total $ Number of taxable returns 1 95960 86950 182920 Number of non-taxable returns 2 32220 44920 77170 Total number of returns 3 128180 131870 260090 Employment income 4 62040 3257468 53500 1629700 115540 4887186 Commissions (from employment) 5 1810 84406 830 15023 2650 99429 Other employment income 6 26780 114332 20490 75958 47280 190290 Old Age Security pension 7 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 77680 502934 85690 464829 163370 967763 Other pensions or superannuation 9 40660 1117246 36830 671363 77510 1788987 Elected split-pension amount 10 5580 35440 25820 303193 31400 338648 Universal Child Care Benefit (UCCB) 11 120 140 140 167 260 307 Employment Insurance and other benefits 12 10250 70420 7070 40259 17320 110679 Taxable amount of dividends 13 35010 656509 36560 413806 71580 1070324 Interest and other investment income 14 53700 154429 62410 166146 116110 320611 Net partnership income 15 2930 4890 2350 1368 5280 6258 Registered disability savings plan (RDSP) income 16 Net rental income 17 13010 60155 12020 49728 25030 109886 Taxable capital gains 18 17700 271054 18600 156424 36300 427479 Support payments received 19 50 504 860 16332 910 16836 Registered Retirement Savings Plan (RRSP) income 20 16460 178006 18060 163412 34520 341418 Other income 21 36070 237531 38760 170505 74840 408055 Net business income 22 16940 212708 12150 95748 29100 308485 Net professional income 23 2830 143416 1850 36027 4680 179443 Net commission income 24 1810 41350 1270 23668 3080 65018 Net farming income 25 2340-4381 1460-4184 3790-8568 Net fishing income 26 370 6109 100 898 470 7008 Workers' compensation benefits 27 5780 66584 2250 20699 8020 87283 Social assistance payments 28 5490 38162 4990 36482 10470 74663 Net federal supplements 29 4940 16698 15370 73857 20320 90555 Total income assessed 30 127580 7266127 131090 4621409 258700 11888060 Registered pension plan (RPP) contributions 31 13200 51128 14710 46506 27900 97634 RRSP deduction 32 33340 270714 26490 143524 59830 414238 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 22120 265274 6930 45023 29050 310392 Annual union, professional, or like dues 35 22030 16805 19540 12893 41560 29698 Universal Child Care Benefit repayment 36 20 3 20 7 Child care expenses 37 150 455 60 102 210 557 Disability supports deductions 38 10 25 20 55 Business investment loss 39 120 4235 70 1071 190 5306 Moving expenses 40 360 2921 220 1619 580 4540 Support payments made 41 900 17290 30 223 930 17526 Carrying charges and interest expenses 42 35590 67244 30940 45694 66530 112944 Deductions for CPP or QPP contributions on self-employment and other earnings 43 7830 6922 5030 3278 12860 10202 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 1400 28016 610 4544 2010 32560 Other employment expenses 46 5280 30858 2040 7595 7310 38454 Clergy residence deduction 47 340 5099 100 1132 440 6230 Other deductions 48 5940 8515 6110 11093 12060 19608 Total deductions before adjustments 49 81080 775508 65410 324330 146500 1099953 Social benefits repayment 50 3500 6616 1240 2375 4750 8991 Net income after adjustments 51 126760 6496971 130510 4303870 257300 10801265 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 410 53082 80 2014 490 55096 Other payments deductions 55 15280 121412 21650 130988 36930 252420 Limited partnership losses of other years 56 40 957 20 94 60 1051 Non-capital losses of other years 57 420 5314 360 5095 780 10411 Net capital losses of other years 58 6590 32003 6220 17729 12810 49732 Capital gains deduction 59 460 33828 330 23113 780 56941 Northern residents deductions 60 1360 4130 820 2274 2180 6404 Additional deductions 61 880 6285 1160 2842 2050 9142 Farming/fishing losses of prior years 62 140 1173 80 1151 220 2324 Total deductions from net income 63 24630 258185 29790 185300 54420 443522 Taxable income assessed 64 125560 6240063 127820 4119953 253400 10360403 Basic personal amount 65 128180 1326636 131870 1365356 260080 2692277 Age amount 66 18330 98762 20480 116895 38820 215676 Spouse or common-law partner amount 67 19460 135350 5500 34621 24970 170009 Amount for eligible dependant 68 340 3193 520 4719 860 7912 Amount for children 17 and under 69 2800 7840 540 1410 3340 9250 Amount for infirm dependants age 18 or older 70 130 453 60 254 190 707 CPP or QPP contributions through employment 71 38580 60507 32230 43533 70810 104041 CPP or QPP contributions self-employment and other eligible earnings 72 7830 6922 5030 3278 12860 10202 Employment Insurance premiums 73 46070 24970 40370 18684 86440 43654 Employment Insurance premiums on self-employment and other eligible earnings 74 20 7 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 74130 72203 63000 60364 137130 132569 Public transit amount 79 3870 3054 4100 3073 7970 6128 Children's fitness amount 80 920 460 140 62 1060 522 Home buyers' amount 81 120 489 120 510 240 999 Adoption expenses 82 Pension income amount 83 44490 86839 53060 103227 97570 190088 Caregiver amount 84 1410 5851 1110 4248 2520 10099 Disability amount 85 4730 34109 4700 33861 9430 67970 Disability amount transferred from a dependant 86 1110 8485 860 6231 1970 14716 Interest paid on student loans 87 140 71 250 119 390 190 Tuition, education, and textbook amounts 88 1210 1954 1730 2685 2940 4646 Tuition, education, and textbook amounts transferred from a child 89 3500 17248 1260 5661 4760 22908 Amounts transferred from spouse 90 5970 25540 10370 53238 16340 78794 Allowable portion of medical expenses 91 20860 53569 29350 67542 50210 121111 Total tax credits on personal amounts 92 128180 296179 131870 289440 260080 585678 Allowable charitable donations and government gifts 93 39400 96933 33650 58045 73050 154980 Eligible cultural, ecological gifts 94 30 118 30 135 60 254 Total tax credit on donations and gifts 95 39290 27209 33590 16107 72880 43316 Total federal non-refundable tax credits 96 128180 323388 131870 305547 260080 628994 Federal dividend tax credit 97 31710 98570 31680 61597 63390 160168 Overseas employment tax credit 98 60 660 60 660 Minimum tax carryover 99 570 1781 350 789 920 2569 Basic federal tax 100 93270 840423 85140 407851 178430 1248323 Federal foreign tax credit 101 10810 9140 11670 3258 22490 12411 Federal political contribution tax credit 102 1700 283 1110 156 2820 439 Investment tax credit 103 610 1867 230 257 830 2123 Labour-sponsored funds tax credit 104 120 78 80 45 200 123 Alternative minimum tax payable 105 440 2254 290 1262 730 3516 Net federal tax 106 92870 829106 84790 404160 177670 1233302 CPP contributions payable on self-employment and other earnings 107 7830 13845 5030 6556 12860 20404 Employment Insurance premiums payable on self-employment and other eligible earnings 108 20 7 Social benefits repayment 109 3500 6616 1240 2375 4750 8991 Net provincial or territorial tax 110 84550 356429 72530 156462 157090 512911 Total tax payable 111 95960 1205999 86950 569556 182920 1775615 Final Basic Table 4: All returns by age and sex, British Columbia Item Item code Age group: 65 to 69 males # Age group: 65 to 69 males $ Age group: 65 to 69 females # Age group: 65 to 69 females $ Age group: 65 to 69 total # Age group: 65 to 69 total $ Number of taxable returns 1 61240 53640 114880 Number of non-taxable returns 2 34120 44420 78560 Total number of returns 3 95360 98060 193440 Employment income 4 23100 994383 16440 366259 39540 1360642 Commissions (from employment) 5 610 33331 240 4099 850 37430 Other employment income 6 19150 57240 14260 17593 33420 74834 Old Age Security pension 7 94670 525301 97300 542613 191980 1067914 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 89030 634804 88500 502035 177530 1136845 Other pensions or superannuation 9 52160 1063346 45370 570906 97550 1634504 Elected split-pension amount 10 5210 31674 23690 252368 28900 284081 Universal Child Care Benefit (UCCB) 11 50 59 70 85 120 143 Employment Insurance and other benefits 12 3540 24728 1590 8980 5130 33708 Taxable amount of dividends 13 27660 486086 28410 262682 56070 748775 Interest and other investment income 14 43730 128588 49490 142681 93230 271291 Net partnership income 15 2580 7556 2000 1147 4580 8703 Registered disability savings plan (RDSP) income 16 Net rental income 17 8690 51656 7280 41232 15970 92932 Taxable capital gains 18 14190 215720 14710 113553 28900 330066 Support payments received 19 20 112 460 7796 470 7908 Registered Retirement Savings Plan (RRSP) income 20 13290 145396 12570 124783 25860 270179 Other income 21 25490 97392 26500 66177 51990 163583 Net business income 22 9490 92838 5990 36331 15470 129169 Net professional income 23 1920 74735 810 12113 2740 86848 Net commission income 24 1050 15775 570 6594 1620 22369 Net farming income 25 1770-5673 970-1224 2740-6897 Net fishing income 26 270 2659 50 302 330 2961 Workers' compensation benefits 27 4030 44238 1330 14818 5360 59056 Social assistance payments 28 510 2710 540 2545 1040 5255 Net federal supplements 29 24090 117720 27380 136493 51470 254213 Total income assessed 30 95310 4842373 97980 3232983 193320 8076531 Registered pension plan (RPP) contributions 31 2730 9049 2350 6015 5080 15065 RRSP deduction 32 13380 105498 8900 46069 22280 151566 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 26170 280797 5410 31398 31590 312197 Annual union, professional, or like dues 35 8370 3853 5000 2237 13370 6090 Universal Child Care Benefit repayment 36 10 7 Child care expenses 37 30 74 20 56 50 130 Disability supports deductions 38 Business investment loss 39 80 2928 30 2923 100 5850 Moving expenses 40 120 723 60 331 170 1054 Support payments made 41 540 8716 550 8755 Carrying charges and interest expenses 42 29340 48051 24550 32715 53890 80771 Deductions for CPP or QPP contributions on self-employment and other earnings 43 450 405 310 155 750 560 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 1090 19546 500 3784 1590 23330 Other employment expenses 46 2000 11340 630 2259 2630 13599 Clergy residence deduction 47 170 1923 30 319 200 2243 Other deductions 48 4540 14303 4450 10544 8990 24848 Total deductions before adjustments 49 53460 507213 36880 138872 90350 646092 Social benefits repayment 50 9580 33566 5250 15976 14830 49542 Net income after adjustments 51 95100 4307652 97870 3080999 192990 7389825 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 160 22963 20 281 170 23245 Other payments deductions 55 27580 164597 28710 153807 56280 318403 Limited partnership losses of other years 56 30 149 20 88 50 237 Non-capital losses of other years 57 200 2274 160 1279 370 3553 Net capital losses of other years 58 5330 23293 5020 14175 10350 37489 Capital gains deduction 59 320 24090 220 11412 550 35502 Northern residents deductions 60 920 2607 470 1226 1390 3834 Additional deductions 61 2840 6258 3190 5440 6030 11719 Farming/fishing losses of prior years 62 60 519 30 227 90 746 Total deductions from net income 63 35600 246750 36310 187935 71910 434729 Taxable income assessed 64 94990 4061693 97770 2893489 192790 6956312 Basic personal amount 65 95350 987546 98060 1015576 193440 2003341 Age amount 66 87390 482014 94300 546432 181710 1028564 Spouse or common-law partner amount 67 11870 65260 2500 15085 14370 80366 Amount for eligible dependant 68 140 1291 270 2423 410 3715 Amount for children 17 and under 69 870 2388 270 726 1140 3115 Amount for infirm dependants age 18 or older 70 80 294 50 169 130 463 CPP or QPP contributions through employment 71 1890 2389 1200 1376 3090 3766 CPP or QPP contributions self-employment and other eligible earnings 72 450 405 310 155 750 560 Employment Insurance premiums 73 14980 6542 10430 3764 25410 10305 Employment Insurance premiums on self-employment and other eligible earnings 74 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 37060 32997 27010 22130 64070 55127 Public transit amount 79 1890 810 2140 725 4030 1535 Children's fitness amount 80 270 132 50 17 320 149 Home buyers' amount 81 60 272 50 188 110 459 Adoption expenses 82 Pension income amount 83 54810 105985 57890 111681 112710 217688 Caregiver amount 84 650 2578 480 1799 1130 4382 Disability amount 85 3980 28749 3610 26062 7590 54818 Disability amount transferred from a dependant 86 600 4310 500 3573 1100 7890 Interest paid on student loans 87 20 5 50 33 60 38 Tuition, education, and textbook amounts 88 520 514 780 742 1300 1256 Tuition, education, and textbook amounts transferred from a child 89 890 4124 210 840 1100 4965 Amounts transferred from spouse 90 11120 54239 8060 40937 19180 95196 Allowable portion of medical expenses 91 21020 57060 25650 64153 46670 121311 Total tax credits on personal amounts 92 95350 275988 98060 278788 193440 554853 Allowable charitable donations and government gifts 93 29160 85848 22720 37532 51880 123380 Eligible cultural, ecological gifts 94 30 580 30 120 60 700 Total tax credit on donations and gifts 95 29100 24387 22670 10897 51770 35283 Total federal non-refundable tax credits 96 95350 300375 98060 289685 193440 590137 Federal dividend tax credit 97 24060 74851 23540 39892 47600 114744 Overseas employment tax credit 98 10 116 10 116 Minimum tax carryover 99 420 1363 240 519 660 1882 Basic federal tax 100 59770 436023 52850 214835 112620 651091 Federal foreign tax credit 101 8820 5680 8950 2789 17770 8474 Federal political contribution tax credit 102 1770 289 1000 144 2770 434 Investment tax credit 103 400 1225 170 210 570 1435 Labour-sponsored funds tax credit 104 50 31 30 20 80 51 Alternative minimum tax payable 105 270 1711 140 738 410 2449 Net federal tax 106 59450 428959 52600 211723 112060 640910 CPP contributions payable on self-employment and other earnings 107 450 810 310 309 750 1119 Employment Insurance premiums payable on self-employment and other eligible earnings 108 Social benefits repayment 109 9580 33566 5250 15976 14830 49542 Net provincial or territorial tax 110 57280 190534 48040 87187 105330 277835 Total tax payable 111 61240 653869 53640 315196 114880 969406 Final Basic Table 4: All returns by age and sex, British Columbia Item Item code Age group: 70 to 74 males # Age group: 70 to 74 males $ Age group: 70 to 74 females # Age group: 70 to 74 females $ Age group: 70 to 74 total # Age group: 70 to 74 total $ Number of taxable returns 1 41720 38200 79920 Number of non-taxable returns 2 29940 37720 67680 Total number of returns 3 71660 75920 147610 Employment income 4 8300 314340 5070 86495 13370 400837 Commissions (from employment) 5 200 12700 50 1343 250 14043 Other employment income 6 13540 20685 9470 11542 23010 32229 Old Age Security pension 7 71200 394563 75370 414602 146580 809175 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 67440 488682 67520 392129 134960 880811 Other pensions or superannuation 9 50460 1069954 47410 632057 97880 1702247 Elected split-pension amount 10 3790 22851 16670 180751 20460 203658 Universal Child Care Benefit (UCCB) 11 10 15 30 28 40 43 Employment Insurance and other benefits 12 960 6056 350 1743 1310 7799 Taxable amount of dividends 13 20400 305856 21350 174781 41760 480646 Interest and other investment income 14 35280 105700 41210 127141 76500 234060 Net partnership income 15 1830 1333 1480 878 3310 2214 Registered disability savings plan (RDSP) income 16 Net rental income 17 5390 48489 4370 32314 9760 80914 Taxable capital gains 18 10410 124749 11140 85371 21550 210126 Support payments received 19 20 307 330 3612 350 3920 Registered Retirement Savings Plan (RRSP) income 20 4640 34573 4290 24423 8930 58996 Other income 21 19260 77674 20580 63708 39840 141441 Net business income 22 4450 32159 2480 10624 6930 42785 Net professional income 23 930 26590 310 3226 1240 29816 Net commission income 24 460 6432 250 1232 710 7664 Net farming income 25 1410-3987 650-754 2060-4741 Net fishing income 26 140 1699 20 402 160 2100 Workers' compensation benefits 27 3250 32006 1020 10932 4270 42938 Social assistance payments 28 320 1658 380 1638 700 3307 Net federal supplements 29 20450 96502 25570 133650 46030 230152 Total income assessed 30 71620 3221587 75830 2393867 147470 5617180 Registered pension plan (RPP) contributions 31 450 914 270 353 720 1266 RRSP deduction 32 2260 16057 930 3080 3190 19137 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 23160 254813 3900 22902 27050 277715 Annual union, professional, or like dues 35 3840 905 1210 259 5060 1165 Universal Child Care Benefit repayment 36 Child care expenses 37 10 24 10 26 Disability supports deductions 38 Business investment loss 39 50 7687 30 310 80 7997 Moving expenses 40 40 205 20 41 60 246 Support payments made 41 380 3630 390 3643 Carrying charges and interest expenses 42 23200 30948 19920 23517 43130 54559 Deductions for CPP or QPP contributions on self-employment and other earnings 43 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 730 10444 420 3499 1150 13944 Other employment expenses 46 620 3126 140 503 760 3629 Clergy residence deduction 47 90 917 10 66 110 983 Other deductions 48 2940 11188 3090 23182 6030 34370 Total deductions before adjustments 49 37710 341022 24430 77729 62140 418846 Social benefits repayment 50 5430 18993 4270 13299 9690 32293 Net income after adjustments 51 71510 2864056 75760 2304136 147300 5169822 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 70 11752 70 12281 Other payments deductions 55 23230 130113 26550 146154 49780 276278 Limited partnership losses of other years 56 30 86 10 55 40 141 Non-capital losses of other years 57 110 3225 40 513 150 3738 Net capital losses of other years 58 3970 17042 3860 9827 7830 26869 Capital gains deduction 59 210 12005 140 7584 350 19589 Northern residents deductions 60 530 1464 340 894 870 2358 Additional deductions 61 2940 5456 2990 5416 5940 10893 Farming/fishing losses of prior years 62 50 377 20 54 70 431 Total deductions from net income 63 29570 181531 32640 171026 62220 352589 Taxable income assessed 64 71420 2683117 75690 2133375 147130 4818089 Basic personal amount 65 71660 742603 75920 786625 147600 1529422 Age amount 66 67490 383990 72970 428706 140480 812786 Spouse or common-law partner amount 67 6920 32694 1450 9124 8380 41843 Amount for eligible dependant 68 50 499 130 1092 180 1601 Amount for children 17 and under 69 300 813 90 214 390 1027 Amount for infirm dependants age 18 or older 70 60 213 40 154 100 367 CPP or QPP contributions through employment 71 10 3 CPP or QPP contributions self-employment and other eligible earnings 72 Employment Insurance premiums 73 4290 1486 2140 597 6430 2082 Employment Insurance premiums on self-employment and other eligible earnings 74 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 19880 16039 13210 9039 33100 25080 Public transit amount 79 1250 431 1610 491 2860 922 Children's fitness amount 80 90 37 30 12 120 48 Home buyers' amount 81 20 56 20 60 30 117 Adoption expenses 82 Pension income amount 83 51550 99041 52070 99020 103630 198081 Caregiver amount 84 360 1391 260 994 610 2385 Disability amount 85 3790 27417 3380 24422 7170 51839 Disability amount transferred from a dependant 86 350 2472 290 2029 640 4501 Interest paid on student loans 87 Tuition, education, and textbook amounts 88 230 194 360 250 580 444 Tuition, education, and textbook amounts transferred from a child 89 280 1269 90 362 370 1631 Amounts transferred from spouse 90 12820 68063 6180 31697 19000 99788 Allowable portion of medical expenses 91 17090 50731 20120 53660 37200 104398 Total tax credits on personal amounts 92 71660 214417 75920 217284 147600 431757 Allowable charitable donations and government gifts 93 22220 63995 17950 38367 40170 103195 Eligible cultural, ecological gifts 94 20 650 20 44 40 694 Total tax credit on donations and gifts 95 22160 18224 17910 10559 40070 29025 Total federal non-refundable tax credits 96 71660 232641 75920 227843 147600 460782 Federal dividend tax credit 97 17430 47824 17710 27097 35150 74923 Overseas employment tax credit 98 Minimum tax carryover 99 230 589 140 338 360 927 Basic federal tax 100 40700 253607 37790 154522 78500 408264 Federal foreign tax credit 101 6480 4004 7000 1818 13490 5896 Federal political contribution tax credit 102 1670 261 1020 143 2680 405 Investment tax credit 103 220 840 150 189 370 1029 Labour-sponsored funds tax credit 104 20 12 10 9 30 21 Alternative minimum tax payable 105 120 739 70 298 190 1037 Net federal tax 106 40450 248497 37610 152362 78070 400919 CPP contributions payable on self-employment and other earnings 107 Employment Insurance premiums payable on self-employment and other eligible earnings 108 Social benefits repayment 109 5430 18993 4270 13299 9690 32293 Net provincial or territorial tax 110 38730 109264 34100 62550 72830 171876 Total tax payable 111 41720 376754 38200 228211 79920 605088 Final Basic Table 4: All returns by age and sex, British Columbia Item Item code Age group: 75 and over males # Age group: 75 and over males $ Age group: 75 and over females # Age group: 75 and over females $ Age group: 75 and over total # Age group: 75 and over total $ Number of taxable returns 1 64670 69880 134550 Number of non-taxable returns 2 59740 98190 157940 Total number of returns 3 124410 168070 292500 Employment income 4 5110 195776 3490 63993 8600 259783 Commissions (from employment) 5 90 2541 20 161 110 2703 Other employment income 6 23550 25220 19010 11587 42560 36807 Old Age Security pension 7 123770 676876 167240 922460 291030 1599347 Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 114990 862948 145980 911519 260970 1774473 Other pensions or superannuation 9 89860 1755274 100570 1240373 190440 2995934 Elected split-pension amount 10 5740 32061 20120 217798 25870 249876 Universal Child Care Benefit (UCCB) 11 10 19 10 10 20 30 Employment Insurance and other benefits 12 300 1636 110 565 410 2201 Taxable amount of dividends 13 36260 477252 46250 459887 82510 937251 Interest and other investment income 14 74950 275790 105470 429413 180440 705363 Net partnership income 15 3190 3213 3260 3274 6450 6490 Registered disability savings plan (RDSP) income 16 Net rental income 17 6190 68540 5600 62839 11790 131387 Taxable capital gains 18 18990 267098 24860 287198 43850 554315 Support payments received 19 20 81 470 4702 490 4783 Registered Retirement Savings Plan (RRSP) income 20 9140 57798 11970 59930 21110 117728 Other income 21 35620 175106 45550 211102 81170 386263 Net business income 22 3350 23531 2060 8532 5410 32062 Net professional income 23 770 15371 210 2188 980 17559 Net commission income 24 300 2348 140 488 430 2836 Net farming income 25 1580-4100 840-2171 2420-6271 Net fishing income 26 90 389 20 99 110 488 Workers' compensation benefits 27 5200 35186 2030 20768 7230 55953 Social assistance payments 28 450 1705 690 1677 1140 3391 Net federal supplements 29 37790 171243 71140 361309 108930 532552 Total income assessed 30 124330 5122904 167890 5279703 292250 10403308 Registered pension plan (RPP) contributions 31 510 550 180 173 690 723 RRSP deduction 32 560 3341 180 213 740 3554 Saskatchewan Pension Plan (SPP) deduction 33 Deduction for elected split-pension amount 34 31140 328931 3390 17458 34520 346414 Annual union, professional, or like dues 35 4100 582 1270 108 5370 690 Universal Child Care Benefit repayment 36 Child care expenses 37 Disability supports deductions 38 20 555 20 94 50 649 Business investment loss 39 40 1528 30 510 60 2038 Moving expenses 40 20 20 10 9 30 29 Support payments made 41 620 6708 20 56 640 6771 Carrying charges and interest expenses 42 44570 52767 50830 58468 95410 111253 Deductions for CPP or QPP contributions on self-employment and other earnings 43 Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 Exploration and development expenses 45 1320 12802 900 6279 2210 19081 Other employment expenses 46 260 1044 70 191 320 1235 Clergy residence deduction 47 40 358 10 47 50 405 Other deductions 48 5370 25017 6920 45432 12290 70449 Total deductions before adjustments 49 61880 434206 55510 129038 117410 563293 Social benefits repayment 50 9420 32662 9560 31522 18970 64184 Net income after adjustments 51 124230 4661860 167820 5121225 292070 9783736 Canadian Forces personnel and police deduction 52 Employee home relocation loan deduction 53 Security options deductions 54 40 5717 40 5717 Other payments deductions 55 42110 208006 72990 383595 115100 591610 Limited partnership losses of other years 56 30 118 20 78 50 197 Non-capital losses of other years 57 60 1590 50 356 110 1945 Net capital losses of other years 58 7180 29449 8130 24468 15310 53921 Capital gains deduction 59 320 24291 240 16508 560 40799 Northern residents deductions 60 630 1678 590 1575 1220 3253 Additional deductions 61 6440 17870 7790 23762 14240 41671 Farming/fishing losses of prior years 62 50 493 20 96 70 590 Total deductions from net income 63 54030 289212 86270 450439 140320 739702 Taxable income assessed 64 124080 4373378 167610 4671156 291710 9045134 Basic personal amount 65 124410 1290206 168070 1743448 292500 3033897 Age amount 66 117260 678728 161170 960893 278450 1639751 Spouse or common-law partner amount 67 10080 37630 1790 9985 11870 47615 Amount for eligible dependant 68 40 315 160 1243 210 1558 Amount for children 17 and under 69 160 422 60 147 220 569 Amount for infirm dependants age 18 or older 70 90 319 60 240 150 559 CPP or QPP contributions through employment 71 10 9 10 6 20 15 CPP or QPP contributions self-employment and other eligible earnings 72 Employment Insurance premiums 73 1410 406 730 176 2130 582 Employment Insurance premiums on self-employment and other eligible earnings 74 PPIP premiums paid 75 PPIP premiums payable on employment income 76 PPIP premiums payable on self-employment income 77 Canada employment amount 78 27270 18455 21360 10681 48630 29138 Public transit amount 79 1770 599 2880 821 4650 1420 Children's fitness amount 80 40 15 20 7 50 21 Home buyers' amount 81 20 100 10 44 40 144 Adoption expenses 82 Pension income amount 83 91850 174873 107910 200747 199770 375652 Caregiver amount 84 360 1422 350 1393 700 2816 Disability amount 85 13580 98156 20070 144971 33650 243141 Disability amount transferred from a dependant 86 410 2754 410 2837 820 5591 Interest paid on student loans 87 Tuition, education, and textbook amounts 88 180 149 350 171 530 320 Tuition, education, and textbook amounts transferred from a child 89 210 968 170 710 380 1679 Amounts transferred from spouse 90 25640 144718 7650 39593 33290 184313 Allowable portion of medical expenses 91 32780 172652 48720 303707 81520 476490 Total tax credits on personal amounts 92 124410 393435 168070 513275 292500 906793 Allowable charitable donations and government gifts 93 39170 121897 43350 95865 82530 217767 Eligible cultural, ecological gifts 94 40 3137 40 525 80 3663 Total tax credit on donations and gifts 95 39110 35150 43280 25249 82390 60401 Total federal non-refundable tax credits 96 124410 428585 168070 538524 292500 967194 Federal dividend tax credit 97 29630 75601 35720 71430 65350 147050 Overseas employment tax credit 98 Minimum tax carryover 99 250 722 220 487 470 1210 Basic federal tax 100 62570 366169 68570 319649 131150 685852 Federal foreign tax credit 101 11410 4523 13410 3869 24830 8397 Federal political contribution tax credit 102 3780 648 2570 372 6350 1020 Investment tax credit 103 380 988 240 273 620 1261 Labour-sponsored funds tax credit 104 20 16 20 13 40 29 Alternative minimum tax payable 105 160 827 170 619 320 1445 Net federal tax 106 61980 360041 68040 315162 130030 675232 CPP contributions payable on self-employment and other earnings 107 Employment Insurance premiums payable on self-employment and other eligible earnings 108 Social benefits repayment 109 9420 32662 9560 31522 18970 64184 Net provincial or territorial tax 110 58860 156487 60290 132655 119160 289152 Total tax payable 111 64670 549193 69880 479339 134550 1028572 Date modified: 2013-06-21 ...