Please refer to the explanatory notes for information about this table

Preliminary Table 5: All returns by province and territory
All money figures in thousands of dollars

Item	Item code	Grand total #	Grand total $	Newfoundland & Labrador #	Newfoundland & Labrador $	Prince Edward Island #	Prince Edward Island $
Number of taxable returns	1	16674620		271040		79630
Number of non-taxable returns	2	8452270		134240		28360
Total number of returns	3	25126890		405290		107990
Employment income	4	16489350	689786600	260610	9913251	73910	2302550
Commissions (from employment)	5	471420	12947106	3720	78373	1050	23222
Other employment income	6	2191330	9759690	31630	102467	5100	25474
Old Age Security pension (OASP)	7	4976290	28171589	83740	500991	23100	137396
CPP or QPP benefits	8	6185590	40188217	120280	670076	32910	195000
Other pensions or superannuation	9	3807110	73662508	55400	1024393	16270	295223
Elected split-pension amount	10	1098550	11345413	19180	189661	5280	50418
Universal Child Care Benefit (UCCB)	11	1584100	2383662	22300	31316	6330	9307
Employment Insurance and other benefits	12	2519480	16624816	96360	895257	24710	213680
Taxable amount of dividends from taxable Canadian corporations	13	3890190	54684766	30060	279844	13650	131196
Interest and other investment income	14	6337210	14478978	55120	66309	21790	30468
Net partnership income (Limited or non-active partners only)	15	101890	98817	220	130	110	17
Registered disability savings plan income (RDSP)	16	220	286
Net rental income	17	1349330	4274785	11640	20017	3500	6166
Taxable capital gains	18	1959660	17478614	13340	103672	6060	38899
Support payments received	19	81530	1029289	860	9392	210	1871
Registered retirement savings plan income (RRSP)	20	2124600	11881559	25920	134142	8060	45617
Other income	21	3707760	16814643	40570	183590	12400	47258
Net business income	22	1820820	22684311	12200	137933	6110	64756
Net professional income	23	313020	18163581	2570	185427	830	27894
Net commission income	24	185440	3692468	1550	42097	400	7634
Net farming income	25	340680	2023405	360	770	1840	6506
Net fishing income	26	27050	450843	9660	184201	2620	32833
Workers' compensation benefits	27	599780	5098303	11220	106313	2100	16999
Social assistance payments	28	1459860	9952850	23370	187933	4080	26720
Net federal supplements	29	1890660	8760556	52820	225715	10920	43744
Total income assessed	30	24940400	1076437654	401790	15273275	107670	3780848
Registered pension plan contributions (RPP)	31	4573020	16341493	78820	268896	20190	63129
RRSP deduction	32	5939100	31612359	63970	335805	19020	89751
Deduction for elected split-pension amount	33	1100320	11354081	19190	189211	5280	50269
Annual union, professional, or like dues	34	5471630	3758744	106210	71831	23130	12787
Universal Child Care Benefit repayment	35	14410	10488	170	120	60	39
Child care expenses	36	1222850	4274246	12210	50120	5260	17624
Disability supports deductions	37	1460	7207	20	83
Business investment loss	38	9550	211058	50	517	20	452
Moving expenses	39	106620	444089	2260	11174	630	2734
Support payments made	40	68020	933796	740	8861	220	1916
Carrying charges and interest expenses	41	2398350	4550343	16450	25059	7000	9565
Deductions for CPP/QPP contributions on self-employment and other earnings	42	1418490	1115290	14080	12128	5210	4021
Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income	43	400450	31285
Exploration and development expenses	44	78100	1524960	260	3806	70	988
Other employment expenses	45	799170	4073624	11760	44614	2150	8948
Clergy residence deduction	46	26760	342146	680	5891	120	1354
Other deductions	47	779110	1989436	14960	17275	4490	6558
Total deductions before adjustments	48	13613900	82574645	193200	1045391	54040	270154
Social benefits repayment	49	481400	1265786	12890	26477	1760	4340
Net income after adjustments	50	24846260	993588073	401190	14206259	107390	3510219
Canadian Forces personnel and police deduction	51	8920	231017	30	747
Employee home relocation loan deduction	52	1460	257
Security options deductions	53	49100	2504691	260	12177	40	3010
Other payments deductions	54	3658610	23807444	85730	519930	16320	87430
Limited partnership losses of other years	55	1810	23410
Non-capital losses of other years	56	29480	313780	210	1588	100	807
Net capital losses of other years	57	536910	1463061	2940	5865	1470	2158
Capital gains deduction	58	58310	3858989	450	39959	360	20973
Northern residents deductions	59	245690	851928	12800	65486	110	217
Additional deductions	60	204240	1085124	1860	10481	1050	4877
Farming/fishing losses of prior years	61	13210	125205	40	415	110	1135
Total deductions from net income	62	4670930	34264906	102880	656648	19060	120771
Taxable income assessed	63	24217140	959419790	386950	13550277	105940	3389879
Basic personal amount	64	25091970	262978246	405280	4254376	107990	1131771
Age amount	65	4757880	28106468	82370	512502	22550	135967
Spouse or common-law partner amount	66	2014880	14277957	27870	173545	5940	35319
Amount for eligible dependant	67	941060	9399691	14210	141302	4800	47433
Amount for children 17 and under	68	3618740	13299871	50390	169216	15320	55608
Amount for infirm dependants age 18 or older	69	13330	47231	470	1708	120	448
CPP or QPP contributions through employment	70	14214750	20691855	219390	297113	60830	76663
CPP or QPP contributions on self-employment and other earnings	71	1418490	1115290	14080	12128	5210	4021
Employment Insurance premiums	72	14226470	7256748	241670	119879	68090	31664
Employment Insurance premiums on self-employment and other eligible earnings	73	4350	1475	70	24	20	6
PPIP premiums paid	74	3624110	656875
PPIP premiums payable on employment income	75	104750	20339
PPIP premiums payable on self-employment income	76	401350	40201
Volunteer firefighters' amount	77	37810	113424	3970	11898	710	2124
Canada employment amount	78	16530810	16985595	263670	268898	74100	77305
Public transit amount	79	1593940	1279192	2030	770	640	177
Children's fitness amount	80	1526620	816835	19940	10772	7020	3813
Children's arts amount	81	460890	229496	6660	3358	1680	705
Home buyers' amount	82	176930	797956	2290	10734	670	3011
Adoption expenses	83	2390	15631	30	151	30	123
Pension income amount	84	4452560	8484806	69290	131979	19550	37216
Caregiver amount	85	196620	859027	4630	17826	650	2338
Disability amount	86	567840	4164831	11710	85722	3380	24741
Disability amount transferred from a dependant	87	188710	1803645	4540	41771	1230	11546
Interest paid on student loans	88	602770	310450	15600	8351	4610	2708
Tuition, education, and textbook amounts	89	1617250	7921739	26070	122905	7060	35934
Tuition, education, and textbook amounts transferred from a child	90	690400	3446574	10320	47999	3140	16841
Amounts transferred from spouse or common-law partner	91	1147330	5409463	18680	97086	4990	25491
Medical expenses	92	4243910	10141855	87900	189115	26450	61155
Total tax credits on personal amounts	93	25099370	63100915	405280	1009669	107990	273619
Allowable charitable donations and government gifts	94	5738600	8666366	84800	86362	26870	30618
Eligible cultural and ecological gifts	95	6830	61859	80	310	30	67
Total tax credit on donations and gifts	96	5695610	2408434	83590	23289	26580	8320
Total federal non-refundable tax credits	97	25100210	65509349	405280	1032958	107990	281939
Federal dividend tax credit	98	3476080	7668219	27210	39421	11790	17967
Overseas employment tax credit	99	6400	59895	610	5919	60	521
Minimum tax carryover	100	39830	118884	300	765	180	498
Basic federal tax	101	15745990	112310564	247310	1467396	68590	305552
Federal Foreign Tax Credit	102	1036510	709223	5450	9884	2610	1325
Federal Political contribution tax credit	103	179330	32314	1340	309	1370	255
Investment Tax Credit	104	46640	111642	930	894	1060	1086
Labour-sponsored funds tax credit	105	316390	139119	40	22
Alternative minimum tax payable	106	34570	199982	390	1810	120	494
Net federal tax	107	15702950	111360300	247070	1456311	68400	302897
CPP contributions on self-employment	108	1062870	1671707	14080	24256	5210	8042
Employment Insurance premiums payable on self-employment	109	4350	1475	70	24	20	6
Social Benefits repayment	110	481400	1265786	12890	26477	1760	4340
Net Provincial Tax	111	11808710	47167448	263390	929552	78850	258140
Yukon first nations tax	112	910	5481
Total tax payable	113	16674620	161472197	271040	2436619	79630	573426

Preliminary Table 5: All returns by province and territory

Item	Item code	Nova Scotia #	Nova Scotia $	New Brunswick #	New Brunswick $	Quebec #	Quebec $
Number of taxable returns	1	488040		384640		3828460
Number of non-taxable returns	2	211170		197210		2341150
Total number of returns	3	699210		581840		6169610
Employment income	4	445070	15760251	381470	13181968	4008340	146554294
Commissions (from employment)	5	11000	227757	8410	156782	126740	2437437
Other employment income	6	48130	205860	42900	132012	495260	1357732
Old Age Security pension (OASP)	7	155130	921744	124550	742278	1270560	7494202
CPP or QPP benefits	8	214720	1377093	172140	1031024	1623070	9844200
Other pensions or superannuation	9	123620	2434060	92190	1695864	976770	18281327
Elected split-pension amount	10	41530	444219	27630	289648	257380	2656785
Universal Child Care Benefit (UCCB)	11	38430	55776	32670	47430	380870	569741
Employment Insurance and other benefits	12	99990	745158	106440	822391	800650	5079021
Taxable amount of dividends from taxable Canadian corporations	13	94230	1437989	59860	673838	773640	8856278
Interest and other investment income	14	129930	188521	93100	131485	1362000	2901386
Net partnership income (Limited or non-active partners only)	15	1140	1156	670	1330	12660	29872
Registered disability savings plan income (RDSP)	16	10	3			10	72
Net rental income	17	17320	48262	12250	13836	369540	1468999
Taxable capital gains	18	41630	265411	26530	182681	401190	3186474
Support payments received	19	2740	29646	1710	17008	15490	171781
Registered retirement savings plan income (RRSP)	20	52600	293898	39640	219733	506110	2220297
Other income	21	86450	395200	68820	324606	859270	3568584
Net business income	22	35360	360498	27730	294736	378120	4714241
Net professional income	23	5900	236645	3910	156394	93560	5903586
Net commission income	24	3320	61886	2170	41473	36570	727186
Net farming income	25	3960	7808	2650	3840	43020	239699
Net fishing income	26	5130	103695	2170	32332	1150	20331
Workers' compensation benefits	27	20760	170055	9840	87695	176550	1438324
Social assistance payments	28	29770	176183	29540	182676	345510	2364603
Net federal supplements	29	68320	265905	63510	262469	620220	2634733
Total income assessed	30	695350	26214678	578780	20725531	6128170	234721185
Registered pension plan contributions (RPP)	31	141230	473499	110990	344663	1423740	3827958
RRSP deduction	32	124430	582982	98970	474257	1538220	7234297
Deduction for elected split-pension amount	33	41540	443805	27670	289758	257720	2658773
Annual union, professional, or like dues	34	137620	87451	113190	75227	1692370	1062977
Universal Child Care Benefit repayment	35	330	219	280	182	3350	2553
Child care expenses	36	29180	107320	26390	101005	452370	1047907
Disability supports deductions	37	30	209	20	98	260	940
Business investment loss	38	150	3735	190	2832	2160	41182
Moving expenses	39	3420	15766	2230	9640	11080	48314
Support payments made	40	2390	24078	1590	15083	13690	158509
Carrying charges and interest expenses	41	51190	81103	35840	47092	237270	571235
Deductions for CPP/QPP contributions on self-employment and other earnings	42	25480	19960	18850	13735	355600	279436
Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income	43					400450	31285
Exploration and development expenses	44	990	12465	390	5015	12360	211327
Other employment expenses	45	22050	87433	18370	73886	116380	547973
Clergy residence deduction	46	940	9920	900	9588	2090	19394
Other deductions	47	25130	43480	21510	31852	195350	489936
Total deductions before adjustments	48	350400	1993426	281530	1493913	3400210	18233996
Social benefits repayment	49	13840	35387	9400	22011	100300	233561
Net income after adjustments	50	693590	24203451	577520	19218285	6111430	216444431
Canadian Forces personnel and police deduction	51	630	15464	280	7139	3070	87255
Employee home relocation loan deduction	52	20	3	30	3	160	25
Security options deductions	53	590	15321	360	40267	6520	279178
Other payments deductions	54	115740	612104	101080	532765	1123840	6436708
Limited partnership losses of other years	55					380	1754
Non-capital losses of other years	56	590	4745	390	2562	5770	51927
Net capital losses of other years	57	10890	23394	6690	11406	103920	228773
Capital gains deduction	58	980	64201	840	56055	11390	757668
Northern residents deductions	59	560	1386	460	898	27100	96817
Additional deductions	60	4280	16310	7340	20817	49180	388837
Farming/fishing losses of prior years	61	160	1625	120	997	1630	11462
Total deductions from net income	62	132170	754563	113750	672910	1298320	8340405
Taxable income assessed	63	677470	23451140	562320	18546627	5916380	208130189
Basic personal amount	64	699200	7337128	581840	6108422	6169530	64685017
Age amount	65	150380	903832	121850	745268	1233710	7486665
Spouse or common-law partner amount	66	47670	307652	41730	267287	439250	2878710
Amount for eligible dependant	67	29340	293583	24290	241135	224050	2185746
Amount for children 17 and under	68	89850	317570	76390	266253	852390	3053556
Amount for infirm dependants age 18 or older	69	700	2724	630	2091	930	3127
CPP or QPP contributions through employment	70	373070	511008	323600	433399	3656600	4995912
CPP or QPP contributions on self-employment and other earnings	71	25480	19960	18850	13735	355600	279436
Employment Insurance premiums	72	398890	201346	344410	169704	3528040	1456015
Employment Insurance premiums on self-employment and other eligible earnings	73	110	39	90	29	710	182
PPIP premiums paid	74					3624060	656865
PPIP premiums payable on employment income	75					104730	20336
PPIP premiums payable on self-employment income	76					401340	40201
Volunteer firefighters' amount	77	5260	15777	2380	7140	6600	19788
Canada employment amount	78	445710	459919	380670	395319	3999620	4096726
Public transit amount	79	16270	8227	4770	1967	473520	350222
Children's fitness amount	80	36650	20007	30050	14887	355200	152760
Children's arts amount	81	11060	5099	7060	2980	80250	29200
Home buyers' amount	82	4320	19846	3950	18655	50070	215782
Adoption expenses	83	80	348	70	365	540	4168
Pension income amount	84	151200	290632	110100	210651	1139010	2146657
Caregiver amount	85	4150	15362	4790	18386	37740	147291
Disability amount	86	23430	171433	14930	109357	81210	595117
Disability amount transferred from a dependant	87	7300	70081	5740	53137	34340	331484
Interest paid on student loans	88	23700	14594	25430	16363	137050	51660
Tuition, education, and textbook amounts	89	38130	210197	30080	148300	399720	1414963
Tuition, education, and textbook amounts transferred from a child	90	17170	89054	13640	71171	187500	853289
Amounts transferred from spouse or common-law partner	91	31730	160331	26570	133335	281140	1309203
Medical expenses	92	149750	323532	130470	299090	1770870	3493344
Total tax credits on personal amounts	93	699210	1765392	581840	1462264	6169570	15443013
Allowable charitable donations and government gifts	94	155330	181483	120440	148404	1306260	844610
Eligible cultural and ecological gifts	95	200	377	130	204	1970	12922
Total tax credit on donations and gifts	96	153970	49492	118700	40610	1285690	225134
Total federal non-refundable tax credits	97	699210	1814884	581840	1502874	6169570	15668148
Federal dividend tax credit	98	83430	198441	52470	94042	701380	1239072
Overseas employment tax credit	99	450	4597	140	1272	1630	13617
Minimum tax carryover	100	980	2113	510	1361	7630	20774
Basic federal tax	101	431790	2315560	359910	1794540	3841020	22080855
Federal Foreign Tax Credit	102	19700	12690	11530	6496	191430	76846
Federal Political contribution tax credit	103	5470	1016	3370	642	20110	3130
Investment Tax Credit	104	1720	2354	1220	1733	9720	23188
Labour-sponsored funds tax credit	105	90	50	1220	214	288810	122200
Alternative minimum tax payable	106	890	2991	440	2204	6390	40689
Net federal tax	107	431160	2299610	359290	1785497	3827440	21856227
CPP contributions on self-employment	108	25480	39920	18850	27470
Employment Insurance premiums payable on self-employment	109	110	39	90	29	710	182
Social Benefits repayment	110	13840	35387	9400	22011	100300	233561
Net Provincial Tax	111	476830	1852546	368890	1136186	2800	61283
Yukon first nations tax	112
Total tax payable	113	488040	4227502	384640	2971192	3828460	22151253

Preliminary Table 5: All returns by province and territory

Item	Item code	Ontario #	Ontario $	Manitoba #	Manitoba $	Saskatchewan #	Saskatchewan $
Number of taxable returns	1	6398380		614060		515490
Number of non-taxable returns	2	3023340		274230		251320
Total number of returns	3	9421710		888290		766810
Employment income	4	6071810	264957147	607320	22101762	519530	21787080
Commissions (from employment)	5	171260	5368408	14370	355517	11500	353507
Other employment income	6	871930	3965643	63910	241893	60590	237145
Old Age Security pension (OASP)	7	1878340	10318181	174830	1023365	154780	925673
CPP or QPP benefits	8	2248700	15479774	221260	1431629	191770	1207994
Other pensions or superannuation	9	1463450	30425813	142290	2427960	117110	1912499
Elected split-pension amount	10	452120	4745698	41070	380947	28690	263575
Universal Child Care Benefit (UCCB)	11	596610	891991	63790	99973	57040	89891
Employment Insurance and other benefits	12	775030	4977857	70220	413085	56340	357741
Taxable amount of dividends from taxable Canadian corporations	13	1554930	19155947	125910	1242150	132280	1917910
Interest and other investment income	14	2525650	6011708	231360	428941	209390	427813
Net partnership income (Limited or non-active partners only)	15	39490	23731	2990	1710	5190	12383
Registered disability savings plan income (RDSP)	16	100	74
Net rental income	17	488620	1253624	32930	127967	37710	187012
Taxable capital gains	18	783750	6155939	70600	527453	69510	756005
Support payments received	19	37030	518485	2570	25121	2340	18135
Registered retirement savings plan income (RRSP)	20	863180	4934408	64710	341561	50570	299870
Other income	21	1410770	6997285	148670	517493	140360	532792
Net business income	22	756950	9089177	60610	801082	58770	827509
Net professional income	23	126790	8216559	8110	376819	5800	306624
Net commission income	24	80880	1662687	5210	116437	5720	114427
Net farming income	25	82530	374860	32390	258401	62890	652902
Net fishing income	26	270	1329	1090	2798	270	199
Workers' compensation benefits	27	216610	2083410	20010	105058	16230	105333
Social assistance payments	28	592570	4400804	38270	252703	46960	275759
Net federal supplements	29	583110	2987231	63750	269912	58720	242563
Total income assessed	30	9338740	414997769	883360	33871738	760300	33812344
Registered pension plan contributions (RPP)	31	1496630	6253216	207560	592850	175200	608055
RRSP deduction	32	2222700	12313308	200300	899304	188690	947255
Deduction for elected split-pension amount	33	452910	4750059	41120	381085	28770	263952
Annual union, professional, or like dues	34	1843880	1305729	209920	130442	175400	123497
Universal Child Care Benefit repayment	35	4900	3801	750	379	910	531
Child care expenses	36	411480	1880743	41480	109787	30270	102402
Disability supports deductions	37	640	3637	50	116	50	220
Business investment loss	38	3430	89878	200	3203	220	2779
Moving expenses	39	32790	139462	3610	13861	7300	23305
Support payments made	40	31600	482006	1940	21312	1490	14409
Carrying charges and interest expenses	41	1007630	2145350	107270	105924	93040	94667
Deductions for CPP/QPP contributions on self-employment and other earnings	42	554310	424127	46720	38817	52920	46245
Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income	43
Exploration and development expenses	44	30110	658846	2330	43357	4160	47249
Other employment expenses	45	357950	1947596	30260	133134	24220	112143
Clergy residence deduction	46	11010	150873	1630	18845	1410	15720
Other deductions	47	296690	791571	20870	60594	20250	47056
Total deductions before adjustments	48	5091560	33340200	502850	2553011	442480	2449485
Social benefits repayment	49	187480	521634	11790	33126	13990	37136
Net income after adjustments	50	9301900	381516219	880520	31311024	757380	31358753
Canadian Forces personnel and police deduction	51	2440	57015	230	5667	50	1400
Employee home relocation loan deduction	52	370	77	40	5	90	12
Security options deductions	53	17160	884464	820	30173	870	50773
Other payments deductions	54	1263620	9470160	116730	627459	108710	623448
Limited partnership losses of other years	55	730	13827	30	52	70	107
Non-capital losses of other years	56	12250	154778	760	6439	750	5454
Net capital losses of other years	57	228350	654528	16000	29395	15550	28786
Capital gains deduction	58	15990	1136900	3860	249903	7360	440589
Northern residents deductions	59	5290	16111	15770	47659	7050	18575
Additional deductions	60	68580	279832	5210	16732	2340	11077
Farming/fishing losses of prior years	61	3560	37466	1070	8723	1990	20162
Total deductions from net income	62	1581930	12705159	155370	1022207	140830	1200382
Taxable income assessed	63	9051360	368843491	865750	30292152	743790	30163306
Basic personal amount	64	9421540	98736192	888280	9297793	766800	8040959
Age amount	65	1778300	10315751	168660	1002356	148010	870968
Spouse or common-law partner amount	66	790170	5798834	67290	468752	53680	368408
Amount for eligible dependant	67	368090	3703389	40510	409001	29450	296916
Amount for children 17 and under	68	1416710	5230759	137690	549228	110770	437505
Amount for infirm dependants age 18 or older	69	6860	23141	740	2689	380	1463
CPP or QPP contributions through employment	70	5150680	7693064	495850	715013	429730	653501
CPP or QPP contributions on self-employment and other earnings	71	554310	424127	46720	38817	52920	46245
Employment Insurance premiums	72	5195730	2833506	516990	272978	447730	246203
Employment Insurance premiums on self-employment and other eligible earnings	73	1740	628	140	48	130	44
PPIP premiums paid	74
PPIP premiums payable on employment income	75
PPIP premiums payable on self-employment income	76
Volunteer firefighters' amount	77	8420	25272	1280	3840	1440	4308
Canada employment amount	78	6120280	6258934	584370	602510	507360	527130
Public transit amount	79	614030	630690	42110	22340	18250	5723
Children's fitness amount	80	610420	357757	51960	26684	49970	26939
Children's arts amount	81	190260	103206	16640	8160	15380	7393
Home buyers' amount	82	60650	277599	7350	34541	6560	30225
Adoption expenses	83	770	4951	110	630	70	459
Pension income amount	84	1715240	3290868	164990	313458	133800	249574
Caregiver amount	85	87370	395468	5140	21549	2780	10736
Disability amount	86	247010	1812239	39900	292877	15790	115878
Disability amount transferred from a dependant	87	80630	764868	8930	88077	4600	43022
Interest paid on student loans	88	211930	115649	14370	6591	19780	11672
Tuition, education, and textbook amounts	89	604500	3368056	54690	249933	50480	243227
Tuition, education, and textbook amounts transferred from a child	90	293990	1565256	18270	86926	14640	72632
Amounts transferred from spouse or common-law partner	91	460310	2131366	42490	215846	32590	160496
Medical expenses	92	1087150	3086371	148600	325544	110410	303166
Total tax credits on personal amounts	93	9421620	23842191	888290	2258427	766800	1916219
Allowable charitable donations and government gifts	94	2268690	3869340	229450	387320	190920	311940
Eligible cultural and ecological gifts	95	2390	22161	210	2551	170	776
Total tax credit on donations and gifts	96	2258260	1076820	227920	108069	189750	86544
Total federal non-refundable tax credits	97	9421620	24919011	888290	2366496	766800	2002763
Federal dividend tax credit	98	1382710	2724908	111180	174842	118740	261236
Overseas employment tax credit	99	1360	9964	100	962	130	1501
Minimum tax carryover	100	11420	40630	1660	4906	2740	7033
Basic federal tax	101	5816570	44547328	549570	3161685	499150	3454161
Federal Foreign Tax Credit	102	467340	346618	26480	8790	26710	10262
Federal Political contribution tax credit	103	78350	14385	8580	1500	8390	1499
Investment Tax Credit	104	18640	49607	1330	3332	2150	3063
Labour-sponsored funds tax credit	105	5050	3232	280	156	18720	11867
Alternative minimum tax payable	106	10130	58979	1290	7988	2440	13802
Net federal tax	107	5802440	44142472	549000	3148011	497780	3429096
CPP contributions on self-employment	108	554300	848255	46720	77634	52920	92490
Employment Insurance premiums payable on self-employment	109	1740	628	140	48	130	44
Social Benefits repayment	110	187480	521634	11790	33126	13990	37136
Net Provincial Tax	111	6032330	24743440	602990	2438986	449490	1955913
Yukon first nations tax	112
Total tax payable	113	6398380	70256429	614060	5697804	515490	5514679

Preliminary Table 5: All returns by province and territory

Item	Item code	Alberta #	Alberta $	British Columbia #	British Columbia $	Yukon #	Yukon $
Number of taxable returns	1	1881670		2127370		18220
Number of non-taxable returns	2	754770		1160460		6310
Total number of returns	3	2636430		3287830		24530
Employment income	4	1933350	104860195	2070860	83660642	19680	925234
Commissions (from employment)	5	59300	2060197	63330	1869389	230	6951
Other employment income	6	204350	1759353	362410	1635639	1240	7895
Old Age Security pension (OASP)	7	406870	2296482	684200	3719593	3070	17452
CPP or QPP benefits	8	504320	3348192	829810	5467036	4200	28137
Other pensions or superannuation	9	293480	5414124	516910	9600008	2440	48138
Elected split-pension amount	10	80170	826707	144210	1484754	630	6106
Universal Child Care Benefit (UCCB)	11	192080	301981	186300	274317	1550	2324
Employment Insurance and other benefits	12	197130	1309286	281650	1726199	3210	25667
Taxable amount of dividends from taxable Canadian corporations	13	521550	11529003	577260	9375419	3650	44212
Interest and other investment income	14	694270	1862411	1004130	2414567	4660	7640
Net partnership income (Limited or non-active partners only)	15	19610	-3556	15240	4195	70	44
Registered disability savings plan income (RDSP)	16	20	71	60	56
Net rental income	17	146990	399091	225350	740399	1640	5706
Taxable capital gains	18	231080	2914105	309280	3180025	1630	13325
Support payments received	19	7710	98346	10770	138575	40	325
Registered retirement savings plan income (RRSP)	20	218730	1518185	288840	1829861	1910	11600
Other income	21	412080	1961723	517410	2193950	3640	23923
Net business income	22	179130	2470614	298710	3803385	2730	45459
Net professional income	23	20850	1143113	42440	1533258	320	9711
Net commission income	24	18490	309025	30940	607104	70	520
Net farming income	25	84190	515212	26420	-31096	150	-1240
Net fishing income	26	200	861	4440	70617
Workers' compensation benefits	27	37990	266090	87100	707502	580	5201
Social assistance payments	28	217280	1039972	122170	986092	2100	15396
Net federal supplements	29	133210	624239	233320	1190476	960	4072
Total income assessed	30	2620930	148825022	3264720	138181960	24450	1253765
Registered pension plan contributions (RPP)	31	403440	1944899	491440	1856338	6390	25603
RRSP deduction	32	727660	4504611	737490	4122398	6330	38042
Deduction for elected split-pension amount	33	80390	828344	144400	1485475	640	6212
Annual union, professional, or like dues	34	500020	360797	644680	508036	6820	5034
Universal Child Care Benefit repayment	35	1910	1394	1540	1120	30	22
Child care expenses	36	105690	422334	105400	421858	1150	4082
Disability supports deductions	37	130	542	240	1344
Business investment loss	38	1710	33215	1390	33150
Moving expenses	39	23020	85968	19230	90627	490	1522
Support payments made	40	6060	89335	8100	115069	40	433
Carrying charges and interest expenses	41	310860	642177	526220	820111	3510	2435
Deductions for CPP/QPP contributions on self-employment and other earnings	42	131150	107042	211540	167292	1520	1457
Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income	43
Exploration and development expenses	44	15020	312248	12150	227213	100	1182
Other employment expenses	45	103730	542947	110620	568690	530	2126
Clergy residence deduction	46	3660	51480	4230	57877	30	406
Other deductions	47	67770	176999	108300	244169	730	5398
Total deductions before adjustments	48	1463110	10104333	1785420	10720768	14410	93980
Social benefits repayment	49	60890	163144	67460	185409	660	1424
Net income after adjustments	50	2611620	138653353	3248700	127486125	24360	1159480
Canadian Forces personnel and police deduction	51	1580	43853	580	11398
Employee home relocation loan deduction	52	510	89	230	39
Security options deductions	53	15130	708884	6910	449388	20	666
Other payments deductions	54	280380	1929667	433910	2883277	3150	24666
Limited partnership losses of other years	55	160	1397	410	6188
Non-capital losses of other years	56	2730	24230	5500	57555	50	338
Net capital losses of other years	57	61380	207973	88810	268290	400	685
Capital gains deduction	58	11680	707253	5350	377279	20	2715
Northern residents deductions	59	98810	266622	32670	96950	17050	86307
Additional deductions	60	14620	52932	30500	95854	130	335
Farming/fishing losses of prior years	61	3120	29177	1400	13803
Total deductions from net income	62	466300	3972078	586830	4260022	18840	115825
Taxable income assessed	63	2582070	134691326	3187270	123237049	23970	1043934
Basic personal amount	64	2636370	27606018	3287720	34441166	24530	257394
Age amount	65	379200	2190771	650540	3803376	2830	15724
Spouse or common-law partner amount	66	224110	1653172	286930	2035424	1190	8639
Amount for eligible dependant	67	91670	924598	107180	1079801	1260	12714
Amount for children 17 and under	68	412010	1580632	438470	1567695	3680	12908
Amount for infirm dependants age 18 or older	69	840	3364	1630	6311
CPP or QPP contributions through employment	70	1680890	2691807	1735980	2515664	17160	27240
CPP or QPP contributions on self-employment and other earnings	71	131150	107042	211540	167292	1520	1457
Employment Insurance premiums	72	1660840	964061	1731900	919040	17720	10127
Employment Insurance premiums on self-employment and other eligible earnings	73	490	153	840	316
PPIP premiums paid	74
PPIP premiums payable on employment income	75
PPIP premiums payable on self-employment income	76
Volunteer firefighters' amount	77	3260	9777	4230	12699	80	228
Canada employment amount	78	1922530	2011219	2138210	2188963	19800	20771
Public transit amount	79	189000	102300	231550	156035	530	161
Children's fitness amount	80	173910	98412	187930	102985	1490	767
Children's arts amount	81	58250	30948	72620	37955	560	269
Home buyers' amount	82	22930	104809	17640	80456	260	1193
Adoption expenses	83	340	1983	340	2378
Pension income amount	84	342250	650180	596370	1143309	2870	5517
Caregiver amount	85	14170	57225	35030	172105	60	245
Disability amount	86	46820	343541	82810	607517	310	2253
Disability amount transferred from a dependant	87	17880	178069	23210	218426	120	1183
Interest paid on student loans	88	71850	37550	76170	43794	650	376
Tuition, education, and textbook amounts	89	188220	1006372	212370	1089139	1920	9715
Tuition, education, and textbook amounts transferred from a child	90	57320	283061	73510	355964	350	1748
Amounts transferred from spouse or common-law partner	91	94220	450558	150800	706207	640	2780
Medical expenses	92	308370	789927	420260	1260256	1550	3617
Total tax credits on personal amounts	93	2636410	6581632	3287760	8207141	24530	59563
Allowable charitable donations and government gifts	94	629950	1450703	711740	1336722	5030	5854
Eligible cultural and ecological gifts	95	780	13238	850	9142
Total tax credit on donations and gifts	96	627840	410646	709560	374346	5010	1591
Total federal non-refundable tax credits	97	2636410	6992278	3287760	8581487	24530	61154
Federal dividend tax credit	98	478170	1600395	502520	1306019	3410	6120
Overseas employment tax credit	99	1290	15086	640	6334
Minimum tax carryover	100	7570	21162	6740	19282	40	182
Basic federal tax	101	1827410	18513929	2024300	13930104	17820	125793
Federal Foreign Tax Credit	102	120510	104625	162990	129940	680	334
Federal Political contribution tax credit	103	22980	4223	28530	5172	470	92
Investment Tax Credit	104	4510	10620	5310	15613	30	87
Labour-sponsored funds tax credit	105	100	56	2090	1319
Alternative minimum tax payable	106	6800	36896	5640	33750	30	180
Net federal tax	107	1823220	18395973	2016920	13780749	17790	125282
CPP contributions on self-employment	108	131150	214084	211540	334584	1520	2913
Employment Insurance premiums payable on self-employment	109	490	153	840	316
Social Benefits repayment	110	60890	163144	67460	185409	660	1424
Net Provincial Tax	111	1626590	7740119	1839300	5772331	17790	56740
Yukon first nations tax	112					910	5481
Total tax payable	113	1881670	26513473	2127370	20073390	18220	191844

Preliminary Table 5: All returns by province and territory

Item	Item code	Northwest Territories #	Northwest Territories $	Nunavut #	Nunavut $	Outside Canada #	Outside Canada $
Number of taxable returns	1	19580		10230		37810
Number of non-taxable returns	2	9610		8550		51550
Total number of returns	3	29200		18780		89360
Employment income	4	24760	1347059	16230	729839	56400	1705329
Commissions (from employment)	5	290	7049	30	172	220	2344
Other employment income	6	1090	7662	410	2168	2400	78745
Old Age Security pension (OASP)	7	2380	13542	1070	6185	13670	54505
CPP or QPP benefits	8	3360	19524	1610	8218	17440	80320
Other pensions or superannuation	9	1530	34645	590	9982	5070	58472
Elected split-pension amount	10	460	5140	190	1466	20	288
Universal Child Care Benefit (UCCB)	11	2680	4028	3230	5242	220	346
Employment Insurance and other benefits	12	3330	28289	2050	17245	2390	13939
Taxable amount of dividends from taxable Canadian corporations	13	2090	31978	590	6162	480	2841
Interest and other investment income	14	3870	4824	960	1045	990	1860
Net partnership income (Limited or non-active partners only)	15	40	62			4450	27809
Registered disability savings plan income (RDSP)	16
Net rental income	17	1060	2740	370	487	410	480
Taxable capital gains	18	1010	10101	270	2231	3800	142291
Support payments received	19	50	370			10	156
Registered retirement savings plan income (RRSP)	20	2240	14413	750	4771	1330	13202
Other income	21	3470	31478	1650	8146	2210	28617
Net business income	22	1390	23381	570	6307	2430	45234
Net professional income	23	220	10679	110	6785	1600	50088
Net commission income	24	40	578	20	20	80	1396
Net farming income	25	30	-4	10	-69	250	-4185
Net fishing income	26	20	35	40	1535
Workers' compensation benefits	27	510	4264	250	1824	50	237
Social assistance payments	28	3460	17043	4760	26840	20	127
Net federal supplements	29	1190	6461	590	2914	30	123
Total income assessed	30	29080	1625339	18740	849528	88350	2304673
Registered pension plan contributions (RPP)	31	8580	39394	4670	20989	4150	22006
RRSP deduction	32	7340	43501	2290	16175	1690	10674
Deduction for elected split-pension amount	33	470	5249	190	1636	20	253
Annual union, professional, or like dues	34	8940	8098	6550	5021	2900	1818
Universal Child Care Benefit repayment	35	80	43	50	35	60	50
Child care expenses	36	1270	6394	550	2154	150	515
Disability supports deductions	37
Business investment loss	38
Moving expenses	39	410	1186	130	486	30	44
Support payments made	40	60	747	30	373	80	1665
Carrying charges and interest expenses	41	890	4070	230	513	960	1042
Deductions for CPP/QPP contributions on self-employment and other earnings	42	790	770	270	213	60	47
Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income	43
Exploration and development expenses	44	40	318			120	570
Other employment expenses	45	470	2183	100	187	600	1762
Clergy residence deduction	46	40	424			30	301
Other deductions	47	830	1237	520	579	1730	72734
Total deductions before adjustments	48	16050	113655	8890	48820	9750	113514
Social benefits repayment	49	600	1369	300	691	50	75
Net income after adjustments	50	29030	1510725	18730	800055	82920	2209695
Canadian Forces personnel and police deduction	51					30	782
Employee home relocation loan deduction	52
Security options deductions	53					400	30241
Other payments deductions	54	4210	27765	5110	31576	90	488
Limited partnership losses of other years	55
Non-capital losses of other years	56	20	120			360	3238
Net capital losses of other years	57	260	666	60	199	200	942
Capital gains deduction	58	20	4292	10	1162
Northern residents deductions	59	17860	98584	10060	56077	120	239
Additional deductions	60	30	190	10	129	19110	186721
Farming/fishing losses of prior years	61					20	146
Total deductions from net income	62	20820	131832	13550	89256	20270	222848
Taxable income assessed	63	28340	1379114	18050	710962	67490	1990343
Basic personal amount	64	29200	306640	18780	197570	54910	577799
Age amount	65	2150	12542	970	5908	16370	104839
Spouse or common-law partner amount	66	1840	13921	2220	16225	24990	252068
Amount for eligible dependant	67	1750	17864	1720	17780	2750	28430
Amount for children 17 and under	68	5370	20456	5370	24367	4320	14118
Amount for infirm dependants age 18 or older	69					20	80
CPP or QPP contributions through employment	70	20820	34342	12690	18308	37480	28821
CPP or QPP contributions on self-employment and other earnings	71	790	770	270	213	60	47
Employment Insurance premiums	72	21950	12690	13930	7064	38580	12472
Employment Insurance premiums on self-employment and other eligible earnings	73
PPIP premiums paid	74					50	10
PPIP premiums payable on employment income	75					10	3
PPIP premiums payable on self-employment income	76
Volunteer firefighters' amount	77	140	411	50	144
Canada employment amount	78	24280	25346	15900	16310	34310	36247
Public transit amount	79	420	110	70	34	760	437
Children's fitness amount	80	1520	778	280	98	280	176
Children's arts amount	81	310	148	40	15	110	60
Home buyers' amount	82	190	839	50	223	10	43
Adoption expenses	83
Pension income amount	84	1890	3627	740	1405	5260	9733
Caregiver amount	85	70	288	20	61	30	147
Disability amount	86	250	1863	70	485	250	1809
Disability amount transferred from a dependant	87	130	1245	50	489	30	245
Interest paid on student loans	88	1070	699	350	260	230	183
Tuition, education, and textbook amounts	89	2310	12440	970	4826	750	5731
Tuition, education, and textbook amounts transferred from a child	90	340	1602	90	462	100	568
Amounts transferred from spouse or common-law partner	91	770	3484	1070	5370	1360	7910
Medical expenses	92	840	2229	270	813	1030	3696
Total tax credits on personal amounts	93	29200	71157	18780	47771	62090	162856
Allowable charitable donations and government gifts	94	4540	6118	1750	2790	2830	4104
Eligible cultural and ecological gifts	95
Total tax credit on donations and gifts	96	4500	1683	1750	792	2510	1097
Total federal non-refundable tax credits	97	29200	72840	18780	48563	62920	163953
Federal dividend tax credit	98	2010	4493	580	861	480	401
Overseas employment tax credit	99
Minimum tax carryover	100	20	89			20	87
Basic federal tax	101	19320	193930	10020	94928	33230	324802
Federal Foreign Tax Credit	102	550	163	150	38	400	1212
Federal Political contribution tax credit	103	270	66	80	21	20	4
Investment Tax Credit	104	20	31
Labour-sponsored funds tax credit	105
Alternative minimum tax payable	106	20	165
Net federal tax	107	19310	193672	10020	94854	33130	349649
CPP contributions on self-employment	108	790	1540	270	425	60	93
Employment Insurance premiums payable on self-employment	109
Social Benefits repayment	110	600	1369	300	691	50	75
Net Provincial Tax	111	18860	82352	9980	30574	20630	109286
Yukon first nations tax	112
Total tax payable	113	19580	278936	10230	126545	37810	459104