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	16413880		267490		78280
Number of non-taxable returns	2	8428130		135900		28780
Total number of returns	3	24842010		403390		107060
Employment income	4	16210640	655558127	259500	9124116	73230	2186801
Commissions (from employment)	5	445640	11968420	3490	70274	1110	20688
Other employment income	6	2157130	9642627	30890	102377	5170	24178
Old Age Security pension	7	4799520	26715085	79910	467396	22120	129650
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8	6007690	38318121	116610	638581	31910	185241
Other pensions or superannuation	9	3710530	70224552	53760	974420	15680	279655
Elected split-pension amount	10	1057310	10773194	18520	182519	4990	47528
Universal Child Care Benefit (UCCB)	11	1572510	2356712	22660	31519	6370	9368
Employment Insurance and other benefits	12	2752540	18374826	100280	917979	25420	213070
Taxable amount of dividends	13	3783380	46977532	28870	230475	13320	123966
Interest and other investment income	14	6338700	14988460	52790	73621	21630	30960
Net partnership income	15	193660	239461	500	438	280	91
Registered disability savings plan (RDSP) income	16	160	191
Net rental income	17	1317230	4111609	11010	15195	3370	6695
Taxable capital gains	18	1755310	16516634	11020	94304	5110	44746
Support payments received	19	82090	998824	990	9998	210	1968
Registered Retirement Savings Plan (RRSP) income	20	2144820	11498973	26660	131394	8100	43185
Other income	21	4019690	19289795	42460	210979	13400	58702
Net business income	22	1809570	22193701	12100	131308	6020	60696
Net professional income	23	305530	18612738	2500	171135	800	31157
Net commission income	24	177570	3598351	1460	37568	410	7354
Net farming income	25	346540	1651795	370	256	1870	9749
Net fishing income	26	27250	352645	9430	117432	2660	27541
Workers' compensation benefits	27	604290	5122915	11210	104833	2060	16037
Social assistance payments	28	1472640	9958102	24370	188941	4090	25599
Net federal supplements	29	1824730	8152445	52020	215359	10520	41041
Total income assessed	30	24650340	1028195837	399510	14242418	106790	3625668
Registered pension plan (RPP) contributions	31	4474750	15174720	77230	252412	19910	60144
RRSP deduction	32	5971120	32910925	63510	341716	18760	88101
Saskatchewan Pension Plan (SPP) deduction	33	1880	1001	10	3		1
Deduction for elected split-pension amount	34	1059480	10784512	18530	182180	4990	47370
Annual union, professional, or like dues	35	5408840	3597055	104610	62991	22930	12328
Universal Child Care Benefit repayment	36	13530	9919	160	140	50	31
Child care expenses	37	1200410	4047241	12000	47175	5360	17843
Disability supports deductions	38	1400	7763	20	212	10	67
Business investment loss	39	9810	238885	80	1453	20	418
Moving expenses	40	107280	434098	2480	11678	670	3096
Support payments made	41	71740	920008	850	8681	220	1845
Carrying charges and interest expenses	42	2422390	4178859	17080	23109	7090	9219
Deductions for CPP/QPP contributions on self-employment/other earnings	43	1407340	1094650	13480	10247	5210	3813
Deduction for provincial parental insurance plan (PPIP) premiums on self-empl	44	387100	28406
Exploration and development expenses	45	81330	1461473	270	3275	70	775
Other employment expenses	46	793160	3946861	12090	43781	2110	8252
Clergy residence deduction	47	27040	338806	680	5802	140	1435
Other deductions	48	820170	1891233	17330	16930	4610	7384
Total deductions before adjustments	49	13478260	81066415	191010	1011785	53680	262121
Social benefits repayment	50	466410	1171039	10660	21424	1540	3773
Net income after adjustments	51	24554510	946990150	398860	13214072	106480	3363200
Canadian Forces personnel and police deduction	52	13270	273859	70	1173	10	197
Employee home relocation loan deduction	53	1460	339
Security options deductions	54	47490	2338076	180	8478	30	1693
Other payments deductions	55	3620760	23229919	85910	509077	15950	82665
Limited partnership losses of other years	56	1620	17337		3		73
Non-capital losses of other years	57	32930	285949	260	1670	120	1003
Net capital losses of other years	58	520190	1688257	2780	6084	1320	3025
Capital gains deduction	59	56240	3448545	320	26290	380	28765
Northern residents deductions	60	241230	832178	12640	63641	110	211
Additional deductions	61	195910	1047231	1980	11188	1070	5065
Farming/fishing losses of prior years	62	12390	113439	40	318	130	2019
Total deductions from net income	63	4612490	33294133	102790	627941	18660	124731
Taxable income assessed	64	23918460	913797168	383940	12587004	105000	3238960
Basic personal amount	65	24808270	256313458	403390	4173670	107060	1103754
Age amount	66	4600010	26887154	78880	485700	21600	129129
Spouse or common-law partner amount	67	2027710	14120666	29920	187674	6010	34706
Amount for eligible dependant	68	947090	9340863	14210	139392	4870	47380
Amount for children 17 and under	69	3617380	13090818	50800	167526	15400	54772
Amount for infirm dependents age 18 or older	70	13130	46182	460	1596	110	415
CPP or QPP contributions through employment	71	14535100	20056572	233190	288723	64340	75807
CPP or QPP contributions self-employment and other eligible earnings	72	1407340	1094650	13480	10247	5210	3813
Employment Insurance premiums	73	13987250	6729564	238520	109192	67510	29488
Employment Insurance premiums on self-employment and other eligible earnings	74	3070	1074	50	15	10	5
PPIP premiums paid	75	3567220	590777
PPIP premiums payable on employment income	76	104190	18278
PPIP premiums payable on self-employment income	77	387980	36579
Canada employment amount	78	16257300	16505357	262210	263093	73440	75585
Public transit amount	79	1528990	1191627	2190	835	560	144
Children's fitness amount	80	1515760	805299	19760	10480	7100	3812
Home buyers' amount	81	172120	780153	2110	9864	590	2764
Adoption expenses	82	2840	18460	20	182	10	51
Pension income amount	83	4342580	8262359	67420	128347	18860	35865
Caregiver amount	84	188340	819796	4630	18182	640	2338
Disability amount	85	539630	3901925	10710	77247	3050	22057
Disability amount transferred from a dependent	86	177900	1671246	4310	38741	1130	10407
Interest paid on student loans	87	599480	293349	15590	8277	4420	2485
Tuition, education, and textbook amounts	88	1585310	7240635	26430	122063	6620	33428
Tuition, education, and textbook amounts transferred from a child	89	682760	3370964	10750	50367	3140	16670
Amounts transferred from spouse	90	1123760	5184374	18230	91709	4800	23817
Allowable portion of medical expenses	91	4124580	9670069	87060	183814	25510	57554
Total tax credits on personal amounts	92	24815230	61206337	403390	985040	107060	264937
Allowable charitable donations and government gifts	93	5779820	8446608	85220	84005	26930	36019
Eligible cultural, ecological gifts	94	6320	50889	80	445	40	106
Total tax credit on donations and gifts	95	5732230	2343833	83800	22619	26600	9893
Total federal non-refundable tax credits	96	24815790	63550171	403390	1007659	107060	274830
Federal dividend tax credit	97	3368390	6863197	25980	34018	11460	17429
Overseas employment tax credit	98	6140	58735	530	4812	50	437
Minimum tax carryover	99	35450	102707	300	830	140	317
Basic federal tax	100	15508090	105780888	241510	1311109	67560	287311
Federal foreign tax credit	101	998910	656748	5100	8568	2610	1008
Federal political contribution tax credit	102	139050	21884	740	136	1080	162
Investment tax credit	103	45230	100168	740	657	1050	1082
Labour-sponsored funds tax credit	104	301160	130961	70	39		2
Alternative minimum tax payable	105	32390	159501	300	1369	150	866
Net federal tax	106	15466940	104907347	241280	1301728	67360	285066
CPP contributions payable on self-employment and other earnings	107	1061760	1652176	13480	20494	5210	7626
Employment Insurance premiums payable on self-employment and other eligible	108	3070	1074	50	15	10	5
Social benefits repayment	109	466410	1171039	10660	21424	1540	3773
Net provincial or territorial tax	110	11614540	44642903	259560	868995	77480	241334
Total tax payable	111	16413880	152379300	267490	2212657	78280	537805

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	486830		382660		3766810
Number of non-taxable returns	2	210940		198040		2332370
Total number of returns	3	697760		580700		6099180
Employment income	4	444970	15319102	382300	12679327	3922160	139287090
Commissions (from employment)	5	10630	225699	8010	150663	119760	2301868
Other employment income	6	48250	202939	43310	135743	483880	1374991
Old Age Security pension	7	149700	875749	119920	703604	1223620	7068078
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8	209520	1318651	167110	982813	1571620	9362838
Other pensions or superannuation	9	120680	2336045	89640	1626385	945470	17299265
Elected split-pension amount	10	40270	425363	26460	275724	245410	2501585
Universal Child Care Benefit (UCCB)	11	38950	56237	32920	47549	372300	553488
Employment Insurance and other benefits	12	102550	754331	108700	826360	846580	5385298
Taxable amount of dividends	13	93030	1229529	59280	568925	765550	7895914
Interest and other investment income	14	131720	200798	94290	139242	1351480	2968167
Net partnership income	15	2650	2885	1410	2811	28400	41671
Registered disability savings plan (RDSP) income	16	10	6			10	14
Net rental income	17	16820	49307	12240	13506	369050	1469868
Taxable capital gains	18	36430	249000	23170	143404	377600	2987778
Support payments received	19	2840	28915	1630	15277	16430	176821
Registered Retirement Savings Plan (RRSP) income	20	52600	279761	39830	217294	506520	2117450
Other income	21	95930	469871	74490	368543	900110	3988174
Net business income	22	35140	359289	27760	293989	365730	4527154
Net professional income	23	5820	256854	3870	174734	90710	5951152
Net commission income	24	3350	61316	2160	40260	35750	739782
Net farming income	25	4030	10490	2700	1799	43310	242080
Net fishing income	26	5160	88865	2230	24497	1150	14257
Workers' compensation benefits	27	20740	168641	10160	86827	178490	1433121
Social assistance payments	28	29890	173248	29500	178192	349730	2357848
Net federal supplements	29	66860	252553	62570	248944	599860	2478321
Total income assessed	30	693840	25395446	577340	19946411	6051340	224524074
Registered pension plan (RPP) contributions	31	140620	459627	111580	333241	1375990	3501271
RRSP deduction	32	126660	632975	100000	502129	1533650	7467278
Saskatchewan Pension Plan (SPP) deduction	33	10	3	10	2	60	23
Deduction for elected split-pension amount	34	40330	425297	26520	275723	245860	2504384
Annual union, professional, or like dues	35	138200	84913	110930	71881	1666320	1025322
Universal Child Care Benefit repayment	36	320	246	290	214	3010	2324
Child care expenses	37	28590	101970	26060	95663	439450	938461
Disability supports deductions	38	30	153	20	59	240	943
Business investment loss	39	160	2773	170	2145	2090	44628
Moving expenses	40	3880	18540	2480	9899	10890	46161
Support payments made	41	2550	24102	1730	14905	15170	165760
Carrying charges and interest expenses	42	52600	76468	36830	44911	241740	535644
Deductions for CPP/QPP contributions on self-employment/other earnings	43	25660	19937	18960	13885	345570	268562
Deduction for provincial parental insurance plan (PPIP) premiums on self-empl	44					387100	28405
Exploration and development expenses	45	1020	11635	400	4141	13810	189902
Other employment expenses	46	21880	85811	18610	72032	114990	527299
Clergy residence deduction	47	960	9939	920	9534	2100	18880
Other deductions	48	25440	45003	23480	31754	212480	436038
Total deductions before adjustments	49	350270	1999393	280730	1482118	3351230	17701288
Social benefits repayment	50	13060	32536	8610	19472	94360	215657
Net income after adjustments	51	692090	23378064	576120	18454250	6034830	206791758
Canadian Forces personnel and police deduction	52	1240	21123	660	15591	3460	51375
Employee home relocation loan deduction	53	30	4	20	4	180	97
Security options deductions	54	480	11924	180	4324	6320	224021
Other payments deductions	55	114550	594368	100320	513894	1109920	6268405
Limited partnership losses of other years	56	20	100	10	158	260	2142
Non-capital losses of other years	57	650	4823	500	3077	5870	50498
Net capital losses of other years	58	10390	25102	6160	12972	104020	252753
Capital gains deduction	59	960	65074	710	46125	10430	672467
Northern residents deductions	60	560	1392	490	1016	26400	93550
Additional deductions	61	4300	18087	7460	22423	49640	395536
Farming/fishing losses of prior years	62	170	3550	120	1365	1650	12365
Total deductions from net income	63	131080	745927	112790	621068	1284330	8025884
Taxable income assessed	64	675940	22636652	561070	17834481	5837380	198793951
Basic personal amount	65	697760	7217827	580690	6008820	6099090	63043664
Age amount	66	145180	863236	117460	710070	1189630	7140286
Spouse or common-law partner amount	67	49070	312572	43360	276671	448430	2902084
Amount for eligible dependant	68	29640	292091	24150	235771	225000	2166939
Amount for children 17 and under	69	90910	317199	77190	265089	851810	2994106
Amount for infirm dependents age 18 or older	70	670	2461	610	2112	1000	3474
CPP or QPP contributions through employment	71	399110	510301	345380	433198	3533460	4759587
CPP or QPP contributions self-employment and other eligible earnings	72	25660	19937	18960	13885	345570	268562
Employment Insurance premiums	73	398940	190380	345400	160500	3466860	1342515
Employment Insurance premiums on self-employment and other eligible earnings	74	90	32	70	19	540	132
PPIP premiums paid	75					3567150	590765
PPIP premiums payable on employment income	76					104170	18274
PPIP premiums payable on self-employment income	77					387980	36579
Canada employment amount	78	445910	454319	381370	391080	3916760	3976771
Public transit amount	79	16340	8258	4610	1833	451080	324360
Children's fitness amount	80	36770	19989	29940	14713	351790	148643
Home buyers' amount	81	4000	18507	3720	17434	49560	216461
Adoption expenses	82	120	496	60	310	710	5526
Pension income amount	83	147820	283775	107030	204489	1103000	2075270
Caregiver amount	84	4090	15013	4650	17776	36390	142147
Disability amount	85	21470	154844	13620	98319	79110	571489
Disability amount transferred from a dependent	86	6790	63887	5330	48353	32940	313549
Interest paid on student loans	87	23870	13892	25170	15513	137200	48625
Tuition, education, and textbook amounts	88	38120	200741	30530	149690	387770	1298740
Tuition, education, and textbook amounts transferred from a child	89	17630	91038	13900	71733	184640	832960
Amounts transferred from spouse	90	30990	152365	25740	125907	274230	1253684
Allowable portion of medical expenses	91	146590	309335	127530	284507	1704040	3298521
Total tax credits on personal amounts	92	697760	1726874	580700	1432169	6099130	14966057
Allowable charitable donations and government gifts	93	157200	177023	123580	147064	1332810	842403
Eligible cultural, ecological gifts	94	160	630	130	203	2010	13713
Total tax credit on donations and gifts	95	155630	48187	121530	40153	1310860	224631
Total federal non-refundable tax credits	96	697760	1775062	580700	1472322	6099130	15190688
Federal dividend tax credit	97	82050	174255	51860	82770	692480	1157736
Overseas employment tax credit	98	370	3819	140	1489	1730	15117
Minimum tax carryover	99	840	2120	520	1582	6740	18346
Basic federal tax	100	428990	2218660	357510	1693152	3778960	20845702
Federal foreign tax credit	101	19310	12751	11370	6157	192260	67459
Federal political contribution tax credit	102	3500	548	2290	346	17960	2513
Investment tax credit	103	1780	2375	1220	1658	9210	20482
Labour-sponsored funds tax credit	104	140	86	1410	248	271450	112974
Alternative minimum tax payable	105	930	3283	400	1809	6130	27954
Net federal tax	106	428440	2203102	356880	1684788	3765840	20642260
CPP contributions payable on self-employment and other earnings	107	25660	39873	18950	27770
Employment Insurance premiums payable on self-employment and other eligible	108	90	32	70	19	540	132
Social benefits repayment	109	13060	32536	8610	19472	94360	215657
Net provincial or territorial tax	110	476820	1780800	367040	1113570	2880	60995
Total tax payable	111	486830	4056344	382660	2845619	3766810	20919044

Preliminary Table 5: All returns by province and territory

Item	Item code	Ontario #	Ontario $	Manitoba #	Manitoba $	Saskatchewan #	Saskatchewan $
Number of taxable returns	1	6321030		605060		500450
Number of non-taxable returns	2	3024620		271060		252940
Total number of returns	3	9345650		876120		753390
Employment income	4	5993470	254105274	594550	21139126	502760	20011363
Commissions (from employment)	5	162560	5016054	13580	324886	10790	315616
Other employment income	6	865910	3935004	64410	236387	57980	231150
Old Age Security pension	7	1810510	9806507	170610	982888	152580	896087
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8	2185960	14794925	216900	1375100	189350	1165711
Other pensions or superannuation	9	1434560	29245102	139210	2306230	115100	1814916
Elected split-pension amount	10	437510	4529779	39520	360270	27590	248224
Universal Child Care Benefit (UCCB)	11	601590	898231	62550	97734	55920	87307
Employment Insurance and other benefits	12	877420	5769713	78470	468405	61050	392130
Taxable amount of dividends	13	1517390	16182063	124080	1101247	125640	1601926
Interest and other investment income	14	2545790	6312155	229730	438895	208100	454091
Net partnership income	15	74020	87617	5130	4336	7410	8974
Registered disability savings plan (RDSP) income	16	60	81		8	10	7
Net rental income	17	476940	1161593	31610	121889	35820	162690
Taxable capital gains	18	691080	5884860	60440	502272	61630	615341
Support payments received	19	37270	498876	2610	24959	2300	16533
Registered Retirement Savings Plan (RRSP) income	20	871660	4807842	66860	336551	52810	296209
Other income	21	1538130	8042956	158450	611411	151890	592323
Net business income	22	757040	9082692	60590	757333	58300	771962
Net professional income	23	125150	8546110	8040	386974	5580	273907
Net commission income	24	76990	1614157	4960	110967	5230	107647
Net farming income	25	83640	277794	33320	226143	64720	581861
Net fishing income	26	270	1463	1170	3375	280	645
Workers' compensation benefits	27	225150	2176901	19830	107664	16130	105988
Social assistance payments	28	593850	4446521	37760	244840	52570	275741
Net federal supplements	29	555430	2744871	62840	255686	58890	231015
Total income assessed	30	9264090	399969144	871540	32525575	747020	31259362
Registered pension plan (RPP) contributions	31	1473070	5837184	202770	565397	171990	550655
RRSP deduction	32	2252240	13070506	201130	948833	185390	936840
Saskatchewan Pension Plan (SPP) deduction	33	70	28	10	7	1600	874
Deduction for elected split-pension amount	34	438450	4535372	39570	360537	27650	248537
Annual union, professional, or like dues	35	1829560	1248191	208700	124796	170140	112541
Universal Child Care Benefit repayment	36	4710	3705	720	325	820	429
Child care expenses	37	412210	1844357	40520	103670	29150	91539
Disability supports deductions	38	640	3913	40	128	40	152
Business investment loss	39	3530	91648	230	5717	310	3574
Moving expenses	40	34200	135973	3840	14158	6750	21985
Support payments made	41	32560	464690	2070	21438	1600	13812
Carrying charges and interest expenses	42	1015650	1959612	108920	98326	93450	84608
Deductions for CPP/QPP contributions on self-employment/other earnings	43	555360	425231	46390	37236	53010	44323
Deduction for provincial parental insurance plan (PPIP) premiums on self-empl	44
Exploration and development expenses	45	29990	594110	2400	43075	4340	53586
Other employment expenses	46	357910	1910285	30030	125740	23870	105156
Clergy residence deduction	47	11140	150462	1670	18484	1380	15125
Other deductions	48	305980	794161	23060	50709	22680	48512
Total deductions before adjustments	49	5063380	33069429	498250	2518576	434290	2332248
Social benefits repayment	50	187140	491400	11330	30156	12870	33022
Net income after adjustments	51	9227060	366793402	868520	30007305	743770	28928849
Canadian Forces personnel and police deduction	52	4920	119360	510	10331	90	1797
Employee home relocation loan deduction	53	360	77	30	4	90	9
Security options deductions	54	16660	910667	680	35761	770	62009
Other payments deductions	55	1257030	9367237	115150	608043	110470	612564
Limited partnership losses of other years	56	740	11674	30	52	70	94
Non-capital losses of other years	57	14410	125992	860	7308	770	6679
Net capital losses of other years	58	220540	775190	14940	31107	14570	34654
Capital gains deduction	59	16190	1037579	3450	207872	6650	315788
Northern residents deductions	60	5250	15939	15590	46971	6870	17956
Additional deductions	61	67560	277006	5260	16116	2310	10463
Farming/fishing losses of prior years	62	3380	29126	1000	8614	1950	17677
Total deductions from net income	63	1573470	12679555	152570	972909	140900	1080004
Taxable income assessed	64	8964720	354148941	854480	29036935	729810	27853186
Basic personal amount	65	9345450	96549637	876100	9042652	753380	7795624
Age amount	66	1718220	9858889	164970	971350	146630	856721
Spouse or common-law partner amount	67	788180	5674068	67580	461319	54520	365935
Amount for eligible dependant	68	372790	3709595	40570	404415	29170	290281
Amount for children 17 and under	69	1424460	5185105	136460	537717	109320	426426
Amount for infirm dependents age 18 or older	70	6720	22450	730	2548	400	1450
CPP or QPP contributions through employment	71	5384580	7527348	515620	695991	439510	619739
CPP or QPP contributions self-employment and other eligible earnings	72	555360	425231	46390	37236	53010	44323
Employment Insurance premiums	73	5126310	2645577	507600	253701	433970	223449
Employment Insurance premiums on self-employment and other eligible earnings	74	1200	462	90	37	90	32
PPIP premiums paid	75
PPIP premiums payable on employment income	76
PPIP premiums payable on self-employment income	77
Canada employment amount	78	6047500	6100890	572410	584062	491210	505677
Public transit amount	79	587390	588410	40030	20641	17430	5203
Children's fitness amount	80	606280	354450	53190	26704	49650	26596
Home buyers' amount	81	59530	273741	6570	30806	5780	26525
Adoption expenses	82	920	5616	120	700	90	576
Pension income amount	83	1682900	3223725	161330	306022	131210	244038
Caregiver amount	84	82680	373936	5050	20730	2670	10361
Disability amount	85	233330	1687926	38210	276475	15210	110019
Disability amount transferred from a dependent	86	75380	702331	8450	82007	4490	41392
Interest paid on student loans	87	210940	108729	14290	6318	19540	11152
Tuition, education, and textbook amounts	88	597550	3086166	53670	234573	47660	212791
Tuition, education, and textbook amounts transferred from a child	89	288640	1516042	18330	86140	15090	74114
Amounts transferred from spouse	90	449350	2026758	42180	212030	33220	162118
Allowable portion of medical expenses	91	1059960	2937937	144860	316451	110220	294671
Total tax credits on personal amounts	92	9345550	23187753	876110	2191594	753380	1852382
Allowable charitable donations and government gifts	93	2284170	3741245	229600	387824	189860	287860
Eligible cultural, ecological gifts	94	2270	20533	180	2193	140	697
Total tax credit on donations and gifts	95	2271880	1041412	228030	108115	188520	79612
Total federal non-refundable tax credits	96	9345550	24229165	876110	2299709	753380	1931993
Federal dividend tax credit	97	1346330	2407956	109000	163157	111770	224581
Overseas employment tax credit	98	1260	10562	70	653	130	1434
Minimum tax carryover	99	10160	33270	1510	4480	2460	6670
Basic federal tax	100	5764000	42515482	539190	3004152	483200	3096737
Federal foreign tax credit	101	447900	315805	25310	6881	25580	9876
Federal political contribution tax credit	102	58510	9596	7000	1064	6890	1052
Investment tax credit	103	17830	43180	1390	3061	2250	2671
Labour-sponsored funds tax credit	104	9150	5794	520	298	16220	10195
Alternative minimum tax payable	105	9520	53755	1140	7103	1950	9245
Net federal tax	106	5750280	42148623	538700	2993011	481930	3074251
CPP contributions payable on self-employment and other earnings	107	555360	850462	46390	74473	53010	88646
Employment Insurance premiums payable on self-employment and other eligible	108	1200	462	90	37	90	32
Social benefits repayment	109	187140	491400	11330	30156	12870	33022
Net provincial or territorial tax	110	5954100	23680777	594150	2322680	445110	1804882
Total tax payable	111	6321030	67171723	605060	5420356	500450	5000834

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	1823830		2097910		17590
Number of non-taxable returns	2	749580		1150770		6340
Total number of returns	3	2573410		3248680		23940
Employment income	4	1879390	97207690	2046670	80204467	19110	856783
Commissions (from employment)	5	55370	1824973	59750	1703131	180	5751
Other employment income	6	198800	1697936	352920	1602427	1330	9127
Old Age Security pension	7	392200	2174405	658280	3523671	2840	16189
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8	488420	3169512	803780	5192535	4000	25967
Other pensions or superannuation	9	284740	5091453	502440	9110076	2320	44431
Elected split-pension amount	10	77000	778411	138830	1411906	580	5343
Universal Child Care Benefit (UCCB)	11	186440	291870	185270	271681	1530	2292
Employment Insurance and other benefits	12	228240	1550071	312620	2013687	3290	25918
Taxable amount of dividends	13	494520	9782109	555090	8185329	3520	37713
Interest and other investment income	14	691790	1912705	1001070	2442561	4560	7842
Net partnership income	15	36440	33483	32300	32006	150	51
Registered disability savings plan (RDSP) income	16	20	2	50	73
Net rental income	17	139630	369345	217450	733643	1520	4840
Taxable capital gains	18	208790	2799307	273320	3043926	1400	12340
Support payments received	19	7290	92469	10420	132314	50	369
Registered Retirement Savings Plan (RRSP) income	20	221760	1461191	291710	1765106	1910	10306
Other income	21	464120	2389855	568840	2484204	3720	19480
Net business income	22	181110	2321543	298800	3788251	2660	40029
Net professional income	23	20440	1198021	40440	1543100	320	10114
Net commission income	24	17190	292310	29850	584389	70	705
Net farming income	25	85690	363742	26430	-55065	140	-636
Net fishing income	26	210	508	4600	72794	10	26
Workers' compensation benefits	27	35990	255038	82990	656029	630	5733
Social assistance payments	28	217330	1038403	123400	974111	2150	15511
Net federal supplements	29	129260	578317	223740	1093077	940	3944
Total income assessed	30	2557220	138674667	3226140	132509429	23860	1160168
Registered pension plan (RPP) contributions	31	393790	1787869	485110	1728342	6350	24427
RRSP deduction	32	721770	4511368	750410	4301175	6230	37402
Saskatchewan Pension Plan (SPP) deduction	33	80	39	40	19		1
Deduction for elected split-pension amount	34	77230	779796	139110	1413170	590	5368
Annual union, professional, or like dues	35	491430	348003	640580	486966	6860	4846
Universal Child Care Benefit repayment	36	1710	1272	1600	1121	20	14
Child care expenses	37	99810	385598	104280	408610	1100	3825
Disability supports deductions	38	130	618	210	1515		2
Business investment loss	39	1740	36345	1460	49876	10	147
Moving expenses	40	21120	77152	19750	91320	560	2070
Support payments made	41	6240	87353	8530	114334	50	287
Carrying charges and interest expenses	42	311770	594086	531130	745362	3340	2074
Deductions for CPP/QPP contributions on self-employment/other earnings	43	131390	103958	209760	165023	1490	1370
Deduction for provincial parental insurance plan (PPIP) premiums on self-empl	44
Exploration and development expenses	45	15830	327560	12810	230843	100	1324
Other employment expenses	46	100730	513144	109140	548752	550	1955
Clergy residence deduction	47	3630	50142	4330	57956	20	319
Other deductions	48	68990	165386	112380	233091	770	1569
Total deductions before adjustments	49	1432330	9769689	1774440	10577476	14120	87002
Social benefits repayment	50	59910	148746	65430	171660	560	1119
Net income after adjustments	51	2546750	128896676	3209860	121946856	23760	1072954
Canadian Forces personnel and police deduction	52	1800	41504	480	10593		8
Employee home relocation loan deduction	53	480	87	260	53
Security options deductions	54	14180	643365	7610	403677	20	1804
Other payments deductions	55	277360	1871252	421650	2722657	3190	25188
Limited partnership losses of other years	56	170	845	310	2142		31
Non-capital losses of other years	57	2690	20755	6260	60296	50	355
Net capital losses of other years	58	59840	231099	84710	313214	380	841
Capital gains deduction	59	11610	670609	5490	374057	30	2183
Northern residents deductions	60	96570	259893	32410	95996	16540	84261
Additional deductions	61	14340	47056	29830	96364	150	427
Farming/fishing losses of prior years	62	2650	26705	1270	11349	10	23
Total deductions from net income	63	458660	3814922	571850	4093655	18420	115133
Taxable income assessed	64	2517300	125090413	3148880	117864846	23350	958046
Basic personal amount	65	2573350	26577362	3248570	33520849	23940	247475
Age amount	66	367370	2103601	627850	3631139	2660	14774
Spouse or common-law partner amount	67	223330	1622542	287780	2004400	1230	8385
Amount for eligible dependant	68	90820	904285	109190	1082645	1310	13183
Amount for children 17 and under	69	404600	1528743	439080	1547405	3640	12573
Amount for infirm dependents age 18 or older	70	870	3527	1530	5976	10	36
CPP or QPP contributions through employment	71	1704930	2570748	1824970	2467814	17620	26275
CPP or QPP contributions self-employment and other eligible earnings	72	131390	103958	209760	165023	1490	1370
Employment Insurance premiums	73	1604680	878668	1709750	857435	17220	9245
Employment Insurance premiums on self-employment and other eligible earnings	74	340	111	600	224	10	2
PPIP premiums paid	75
PPIP premiums payable on employment income	76
PPIP premiums payable on self-employment income	77
Canada employment amount	78	1867410	1927752	2108570	2132713	19230	19915
Public transit amount	79	183960	94793	223890	146578	470	131
Children's fitness amount	80	170690	96841	187210	101331	1450	787
Home buyers' amount	81	21550	98777	18210	83028	210	971
Adoption expenses	82	360	2066	420	2862		25
Pension income amount	83	332460	630658	580240	1110812	2720	5201
Caregiver amount	84	13590	54402	33790	164145	70	263
Disability amount	85	44780	323960	79330	573693	300	2152
Disability amount transferred from a dependent	86	16950	166028	21880	201957	110	1098
Interest paid on student loans	87	70640	35249	75500	41601	690	421
Tuition, education, and textbook amounts	88	179140	865378	212110	1007752	1790	8424
Tuition, education, and textbook amounts transferred from a child	89	57490	282182	72330	345558	340	1719
Amounts transferred from spouse	90	93380	438729	148120	679697	610	2605
Allowable portion of medical expenses	91	301270	763501	413960	1213745	1530	3373
Total tax credits on personal amounts	92	2573390	6311079	3248610	7963258	23940	57061
Allowable charitable donations and government gifts	93	622870	1420507	713840	1303637	4940	5724
Eligible cultural, ecological gifts	94	580	6822	730	5411		8
Total tax credit on donations and gifts	95	620380	400134	711360	363803	4920	1557
Total federal non-refundable tax credits	96	2573390	6711213	3248610	8327061	23940	58618
Federal dividend tax credit	97	449560	1393660	481710	1196613	3270	5404
Overseas employment tax credit	98	1290	14613	570	5705		31
Minimum tax carryover	99	6860	18800	5850	16040	40	122
Basic federal tax	100	1770080	16944747	1998940	13205658	17160	111483
Federal foreign tax credit	101	114360	100885	153400	125668	600	246
Federal political contribution tax credit	102	19570	3033	21040	3345	290	48
Investment tax credit	103	4070	10286	5650	14581	40	88
Labour-sponsored funds tax credit	104	110	58	2090	1265
Alternative minimum tax payable	105	6190	27386	5640	26449	30	132
Net federal tax	106	1766100	16831522	1992100	13064053	17130	111103
CPP contributions payable on self-employment and other earnings	107	131380	207915	209750	330045	1490	2741
Employment Insurance premiums payable on self-employment and other eligible	108	340	111	600	224	10	2
Social benefits repayment	109	59910	148746	65430	171660	560	1119
Net provincial or territorial tax	110	1566150	7092017	1806710	5430303	17180	50814
Total tax payable	111	1823830	24280312	2097910	18996285	17590	170540

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	19480		9950		36520
Number of non-taxable returns	2	9390		8350		49060
Total number of returns	3	28870		18300		85580
Employment income	4	24840	1305134	15880	690384	51830	1441470
Commissions (from employment)	5	270	6608	20	158	140	2051
Other employment income	6	1080	6835	650	2679	2560	80854
Old Age Security pension	7	2250	12558	1030	5938	13950	52365
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8	3220	18257	1570	7719	17730	80271
Other pensions or superannuation	9	1450	31876	550	9678	4940	55019
Elected split-pension amount	10	430	4691	180	1450	30	401
Universal Child Care Benefit (UCCB)	11	2620	3982	3190	5145	190	306
Employment Insurance and other benefits	12	3510	28435	2100	16895	2310	12534
Taxable amount of dividends	13	2070	31807	550	4727	460	1801
Interest and other investment income	14	3810	4743	990	1014	960	1667
Net partnership income	15	90	217	20	30	4860	24852
Registered disability savings plan (RDSP) income	16
Net rental income	17	1040	1893	340	532	400	612
Taxable capital gains	18	950	5375	250	2162	4150	131819
Support payments received	19	40	214	10	41	10	70
Registered Retirement Savings Plan (RRSP) income	20	2290	14160	740	3708	1390	14816
Other income	21	3770	13985	1900	9101	2500	30210
Net business income	22	1340	22628	390	6237	2570	30592
Net professional income	23	210	12976	90	5436	1570	51068
Net commission income	24	40	454	10	16	80	1427
Net farming income	25	40	-17		-21	280	-6379
Net fishing income	26	30	31	40	1175	10	37
Workers' compensation benefits	27	550	4110	320	1847	40	148
Social assistance payments	28	3290	15995	4710	23114	10	37
Net federal supplements	29	1160	6118	610	3089	30	111
Total income assessed	30	28750	1553064	18250	802256	84660	2008156
Registered pension plan (RPP) contributions	31	8270	35967	4440	19344	3630	18840
RRSP deduction	32	7430	45933	2280	16027	1670	10641
Saskatchewan Pension Plan (SPP) deduction	33		1		1		1
Deduction for elected split-pension amount	34	440	4806	190	1627	30	344
Annual union, professional, or like dues	35	9480	7908	6430	4726	2690	1642
Universal Child Care Benefit repayment	36	50	24	60	34	40	39
Child care expenses	37	1240	6043	490	1971	150	516
Disability supports deductions	38
Business investment loss	39	10	153		2		6
Moving expenses	40	510	1605	140	436	20	25
Support payments made	41	60	805	30	490	80	1507
Carrying charges and interest expenses	42	910	3735	230	415	1660	1292
Deductions for CPP/QPP contributions on self-employment/other earnings	43	790	773	220	228	60	64
Deduction for provincial parental insurance plan (PPIP) premiums on self-empl	44
Exploration and development expenses	45	30	200	10	396	240	650
Other employment expenses	46	480	2066	110	251	660	2338
Clergy residence deduction	47	40	417	10	98	20	213
Other deductions	48	820	996	490	515	1670	59184
Total deductions before adjustments	49	16260	111432	8610	46560	9650	97301
Social benefits repayment	50	620	1357	290	621	50	95
Net income after adjustments	51	28690	1441039	18240	755116	79490	1946611
Canadian Forces personnel and police deduction	52	10	354			30	454
Employee home relocation loan deduction	53	10	4
Security options deductions	54	10	123		46	370	30184
Other payments deductions	55	4090	26224	5100	28050	70	296
Limited partnership losses of other years	56						23
Non-capital losses of other years	57	20	213		69	450	3210
Net capital losses of other years	58	260	697	60	133	200	1387
Capital gains deduction	59	20	1429	10	307
Northern residents deductions	60	17830	96534	9920	54670	80	150
Additional deductions	61	30	248	20	132	11970	147119
Farming/fishing losses of prior years	62		3			20	326
Total deductions from net income	63	20620	125829	13230	83406	13130	183169
Taxable income assessed	64	28070	1315524	17620	671878	70890	1766352
Basic personal amount	65	28870	299167	18300	189853	52330	543102
Age amount	66	2050	11954	930	5625	16590	104679
Spouse or common-law partner amount	67	1810	13239	2180	15721	24300	241350
Amount for eligible dependant	68	1750	17710	1650	16876	1960	20301
Amount for children 17 and under	69	5320	20146	5270	23663	3120	10346
Amount for infirm dependents age 18 or older	70	10	28		8	30	99
CPP or QPP contributions through employment	71	22740	34425	14310	18096	35330	28518
CPP or QPP contributions self-employment and other eligible earnings	72	790	773	220	228	60	64
Employment Insurance premiums	73	21990	12064	13570	6543	34940	10807
Employment Insurance premiums on self-employment and other eligible earnings	74		2
PPIP premiums paid	75					70	12
PPIP premiums payable on employment income	76					20	4
PPIP premiums payable on self-employment income	77
Canada employment amount	78	24430	25139	15610	15800	31240	32559
Public transit amount	79	430	110	70	28	570	305
Children's fitness amount	80	1430	722	260	84	250	148
Home buyers' amount	81	230	1021	50	215	10	40
Adoption expenses	82	10	15		20		16
Pension income amount	83	1790	3421	700	1330	5120	9404
Caregiver amount	84	70	298	10	41	40	164
Disability amount	85	210	1522	50	359	260	1863
Disability amount transferred from a dependent	86	110	1035	30	241	20	220
Interest paid on student loans	87	1080	670	330	246	210	172
Tuition, education, and textbook amounts	88	2340	12125	920	4431	680	4333
Tuition, education, and textbook amounts transferred from a child	89	300	1408	100	467	110	566
Amounts transferred from spouse	90	750	3439	1020	4890	1150	6626
Allowable portion of medical expenses	91	820	2142	290	907	950	3612
Total tax credits on personal amounts	92	28870	69386	18300	45851	59050	152896
Allowable charitable donations and government gifts	93	4850	6378	1770	2779	2180	4139
Eligible cultural, ecological gifts	94				53	10	76
Total tax credit on donations and gifts	95	4790	1749	1760	780	2170	1188
Total federal non-refundable tax credits	96	28870	71135	18300	46631	59610	154084
Federal dividend tax credit	97	1980	4685	540	662	420	272
Overseas employment tax credit	98		23		3	10	38
Minimum tax carryover	99	10	43		16	20	71
Basic federal tax	100	19240	180167	9760	88359	32010	278169
Federal foreign tax credit	101	530	180	140	36	450	1227
Federal political contribution tax credit	102	140	26	40	10	20	4
Investment tax credit	103	10	5	10	27	10	17
Labour-sponsored funds tax credit	104						1
Alternative minimum tax payable	105	20	81		7	10	63
Net federal tax	106	19230	179955	9760	88286	31920	299600
CPP contributions payable on self-employment and other earnings	107	790	1547	220	457	60	127
Employment Insurance premiums payable on self-employment and other eligible	108		2
Social benefits repayment	109	620	1357	290	621	50	95
Net provincial or territorial tax	110	18800	76103	9740	28344	18830	91288
Total tax payable	111	19480	258964	9950	117708	36520	391110