Please refer to the explanatory notes for information about this table

Preliminary Table 3A: Taxable returns by major source of income
All money figures in thousands of dollars

Item	Item code	Grand total #	Grand total $	Employment #	Employment $	Farming #	Farming $
Number of taxable returns	1	16413880		11189980		113510
Number of non-taxable returns	2
Total number of returns	3	16413880		11189980		113510
Employment income	4	12406620	629030975	11120800	606727877	41520	1112029
Commissions (from employment)	5	378810	11832765	358410	11519517	440	14109
Other employment income	6	1844770	8407496	1240370	7376757	4710	21860
Old Age Security pension	7	2590330	15076007	213890	1024385	23280	136154
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8	3599830	26344309	544850	3343875	31120	192475
Other pensions or superannuation	9	2898310	66140280	270210	4572234	16240	208571
Elected split-pension amount	10	863280	9780662	172530	1073405	4710	28014
Universal Child Care Benefit (UCCB)	11	846200	1231832	618040	872553	4620	7958
Employment Insurance and other benefits	12	2291690	15863942	1775120	9280519	4470	31234
Taxable amount of dividends	13	3203870	44817625	1579190	7560690	41340	236254
Interest and other investment income	14	4789100	13152954	2330190	2809675	59440	185286
Net partnership income	15	173460	256621	59880	5046	1870	539
Registered disability savings plan (RDSP) income	16	50	149	20	8
Net rental income	17	1091490	3870265	598900	214592	8810	42432
Taxable capital gains	18	1486470	15863253	702890	2712381	23480	286412
Support payments received	19	57290	874740	28310	199845	60	457
Registered Retirement Savings Plan (RRSP) income	20	1843860	10678043	1133890	3667158	7000	53409
Other income	21	3052140	17030679	1488250	4345524	44790	128996
Net business income	22	1449660	21886365	420940	596260	9010	83839
Net professional income	23	269850	18513225	72570	443390	380	9890
Net commission income	24	144050	3550172	42980	88137	640	8262
Net farming income	25	254310	1956347	78540	-238896	110820	2251532
Net fishing income	26	24370	358496	3280	7415	90	359
Workers' compensation benefits	27	390680	2345224	261440	965720	950	6367
Social assistance payments	28	123140	343770	72610	212055	1070	1600
Net federal supplements	29	205050	399897	16530	34536	2770	6674
Total income assessed	30	16413860	939606094	11189980	669414661	113510	5054711
Registered pension plan (RPP) contributions	31	4280580	15027508	4077410	14715573	8140	21509
RRSP deduction	32	5751450	32149013	4904290	24746279	29060	209588
Saskatchewan Pension Plan (SPP) deduction	33	1550	837	1210	649	100	55
Deduction for elected split-pension amount	34	986720	10537064	131620	1289032	6760	43594
Annual union, professional, or like dues	35	4763370	3466101	4267450	3304833	9090	4778
Universal Child Care Benefit repayment	36	5080	4056	3880	3235	10	12
Child care expenses	37	978750	3564324	818230	3077025	3080	6590
Disability supports deductions	38	960	5555	640	3282		34
Business investment loss	39	7530	113199	5010	68171	30	331
Moving expenses	40	80470	376202	70500	327221	120	396
Support payments made	41	66940	884052	46350	571596	250	2174
Carrying charges and interest expenses	42	2121580	3785172	1040320	1463902	11980	24103
Deductions for CPP/QPP contributions on self-employment/other earnings	43	1288250	1052517	177640	34165	65570	58495
Deduction for provincial parental insurance plan (PPIP) premiums on self-empl	44	249250	23448	50130	757	8900	814
Exploration and development expenses	45	76980	1427298	32350	708895	990	11205
Other employment expenses	46	755580	3796905	705960	3586833	1100	3930
Clergy residence deduction	47	22210	291214	20320	277240	40	349
Other deductions	48	632820	1585299	402320	417592	4160	5175
Total deductions before adjustments	49	11895130	78089763	8577140	54596280	90340	393133
Social benefits repayment	50	466410	1171039	215640	370159	3930	12934
Net income after adjustments	51	16411720	860382774	11189800	614451897	113470	4649116
Canadian Forces personnel and police deduction	52	12760	258602	12690	257946		17
Employee home relocation loan deduction	53	1440	337	1400	261
Security options deductions	54	46860	2333317	43650	2233536	50	1193
Other payments deductions	55	700830	3085292	346820	1212172	4260	14484
Limited partnership losses of other years	56	1570	16988	610	6152	10	20
Non-capital losses of other years	57	22170	209452	6960	48269	180	955
Net capital losses of other years	58	481690	1563573	214920	455164	5140	11048
Capital gains deduction	59	49390	3299903	13350	287192	6780	277437
Northern residents deductions	60	213440	764978	180620	665574	2530	7191
Additional deductions	61	101270	309457	13000	78060	330	920
Farming/fishing losses of prior years	62	9760	87763	2870	15425	4330	52053
Total deductions from net income	63	1580130	11943314	812100	5260242	21300	365368
Taxable income assessed	64	16410930	848448841	11189770	609191811	113410	4284544
Basic personal amount	65	16397520	169736735	11180410	115682137	113390	1176989
Age amount	66	2369840	12586966	163220	685188	20660	103187
Spouse or common-law partner amount	67	1316560	9210336	1049730	7557233	12260	72399
Amount for eligible dependant	68	512200	4961510	440330	4277744	920	8423
Amount for children 17 and under	69	2825850	10141604	2404480	8559773	18640	86611
Amount for infirm dependents age 18 or older	70	10740	37422	6760	23989	70	241
CPP or QPP contributions through employment	71	11866190	19129348	10890780	18496640	31070	35937
CPP or QPP contributions self-employment and other eligible earnings	72	1288250	1052517	177640	34165	65570	58495
Employment Insurance premiums	73	11367710	6307959	10489300	6103764	25130	11004
Employment Insurance premiums on self-employment and other eligible earnings	74	3070	1074	230	50	10	4
PPIP premiums paid	75	2830040	552388	2589820	532949	4220	512
PPIP premiums payable on employment income	76	85960	17474	79780	16989	90	11
PPIP premiums payable on self-employment income	77	249740	30193	50470	979	8910	1049
Canada employment amount	78	12901280	13187597	11170130	11734824	41150	40921
Public transit amount	79	1127080	996411	1017700	932145	260	104
Children's fitness amount	80	1395070	755817	1214120	652862	8370	4579
Home buyers' amount	81	160590	729889	149750	680013	180	844
Adoption expenses	82	2590	17151	2160	14287	20	154
Pension income amount	83	3386090	6640573	429110	806313	19390	35727
Caregiver amount	84	159510	699288	123670	553948	660	2676
Disability amount	85	234930	1698441	51430	371748	1020	7348
Disability amount transferred from a dependent	86	140040	1300552	106600	1032803	940	8085
Interest paid on student loans	87	567630	278419	517670	253203	440	178
Tuition, education, and textbook amounts	88	1139790	5399873	963800	4460195	2390	8044
Tuition, education, and textbook amounts transferred from a child	89	666840	3315224	559590	2780811	4120	20345
Amounts transferred from spouse	90	474100	1896785	253390	1019327	5540	23949
Allowable portion of medical expenses	91	3225620	7510284	1615820	2950772	32440	77428
Total tax credits on personal amounts	92	16403170	41728775	11185860	28532227	113400	267786
Allowable charitable donations and government gifts	93	5523030	8027642	3560150	4175053	47050	105958
Eligible cultural, ecological gifts	94	5550	43764	3630	13334	20	697
Total tax credit on donations and gifts	95	5480360	2225551	3527380	1144353	46850	29822
Total federal non-refundable tax credits	96	16403640	43954325	11185980	29676581	113400	297608
Federal dividend tax credit	97	3181370	6677820	1598670	1159469	38860	34173
Overseas employment tax credit	98	6070	58177	5960	57600		29
Minimum tax carryover	99	31010	95851	8290	34927	1590	4489
Basic federal tax	100	15481520	105744833	10940430	80410187	90890	420337
Federal foreign tax credit	101	990190	623377	476370	425219	9040	1573
Federal political contribution tax credit	102	136340	21551	51140	8625	2260	319
Investment tax credit	103	43990	98913	19050	50837	4170	2728
Labour-sponsored funds tax credit	104	297610	129743	272210	116502	1380	885
Alternative minimum tax payable	105	32330	159501	2430	10940	980	4662
Net federal tax	106	15466940	104907347	10932680	79823443	90400	414878
CPP contributions payable on self-employment and other earnings	107	1061760	1652176	141690	55409	57120	100472
Employment Insurance premiums payable on self-employment and other eligible	108	3070	1074	230	50	10	4
Social benefits repayment	109	466410	1171039	215640	370159	3930	12934
Net provincial or territorial tax	110	11614540	44642903	8144190	33875956	74560	208915
Total tax payable	111	16413880	152379300	11189980	114129360	113510	737203

Preliminary Table 3A: Taxable returns by major source of income

Item	Item code	Fishing #	Fishing $	Professional Inc. #	Professional Inc. $	Sales (self-employed) #	Sales (self-employed) $
Number of taxable returns	1 . 16720 . . 156610		76120
Number of non-taxable returns	2 . . .
Total number of returns	3 . 16720 . . 156610		76120
Employment income	4 . 3780 . 36343 . 33100	902372	12830	157598
Commissions (from employment)	5 . 10 . 138 . 300	2841	820	11032
Other employment income	6 . 370 . 1457 . 10000	44676	3340	7864
Old Age Security pension	7 . 1160 . 6421 . 15600	77883	5960	31289
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8 . 2850 . 12607 . 19490	157793	9760	67239
Other pensions or superannuation	9 . 370 . 3913 . 9950	277444	3540	58016
Elected split-pension amount	10 . 240 . 1170 . 3910	28476	2060	14884
Universal Child Care Benefit (UCCB)	11 . 610 . 879 . 9640	15009	4710	6871
Employment Insurance and other benefits	12 . 15290 . 190827 . 4150	31935	1720	10481
Taxable amount of dividends	13 . 1890 . 9255 . 46750	471104	16950	81915
Interest and other investment income	14 . 3720 . 5275 . 66910	212893	22750	30309
Net partnership income	15 . 40 . 65 . 6660	27718	1110	-291
Registered disability savings plan (RDSP) income	16 . . .
Net rental income	17 . 390 . 452 . 14860	31982	9700	9394
Taxable capital gains	18 . 690 . 3948 . 25120	216007	9080	47061
Support payments received	19 . 10 . 14 . 300	3872	220	2624
Registered Retirement Savings Plan (RRSP) income	20 . 1210 . 7418 . 11560	84124	9810	63464
Other income	21 . 1950 . 5300 . 42570	165974	14250	36359
Net business income	22 . 460 . 1019 . 4940	23935	2900	6599
Net professional income	23 . 20 . 193 . 156370	17502263	430	1066
Net commission income	24 . 30 . 306 . 690	4035	75830	3300660
Net farming income	25 . 140 . -198 . 1420	-6810	580	-2297
Net fishing income	26 . 16530 . 327179 . 10	30	10	83
Workers' compensation benefits	27 . 260 . 1471 . 330	1808	430	2489
Social assistance payments	28 . 120 . 348 . 500	1628	510	1642
Net federal supplements	29 . 200 . 400 . 410	1076	440	1133
Total income assessed	30 . 16720 . 616198 . 156610	20280066	76120	3947484
Registered pension plan (RPP) contributions	31 . 150 . 197 . 5360	19326	1020	1571
RRSP deduction	32 . 2790 . 13873 . 92370	1387656	28860	283535
Saskatchewan Pension Plan (SPP) deduction	33 . . . 10	7		1
Deduction for elected split-pension amount	34 . 170 . 841 . 5400	75675	1760	16539
Annual union, professional, or like dues	35 . 6230 . 1462 . 20160	24970	5100	3317
Universal Child Care Benefit repayment	36 . . 7 . 50	50	20	22
Child care expenses	37 . 430 . 1046 . 14150	67369	5410	20618
Disability supports deductions	38 . . . 10	40	10	113
Business investment loss	39 . 10 . 76 . 160	4591	90	2317
Moving expenses	40 . 50 . 172 . 1400	10847	240	1443
Support payments made	41 . 70 . 569 . 1850	70794	410	6730
Carrying charges and interest expenses	42 . 780 . 1104 . 29170	117209	10960	27248
Deductions for CPP/QPP contributions on self-employment/other earnings	43 . 12640 . 10098 . 136830	206478	68370	81692
Deduction for provincial parental insurance plan (PPIP) premiums on self-empl	44 . 670 . 50 . 41110	7639	12040	1797
Exploration and development expenses	45 . 20 . 128 . 4170	88931	640	12895
Other employment expenses	46 . 180 . 396 . 1630	8278	2250	25130
Clergy residence deduction	47 . . 14 . 50	469	10	122
Other deductions	48 . 1400 . 961 . 5030	11325	2090	3975
Total deductions before adjustments	49 . 15000 . 30994 . 151870	2101655	73150	489065
Social benefits repayment	50 . 1750 . 4565 . 8200	38610	1460	5033
Net income after adjustments	51 . 16720 . 580641 . 156460	18142719	75900	3455806
Canadian Forces personnel and police deduction	52 . . . 10	92
Employee home relocation loan deduction	53 . . . 10	1
Security options deductions	54 . . . 140	9095	10	292
Other payments deductions	55 . 580 . 2211 . 1230	4488	1350	5260
Limited partnership losses of other years	56 . . . 70	443	10	6
Non-capital losses of other years	57 . 10 . 36 . 680	9339	910	6307
Net capital losses of other years	58 . 190 . 637 . 9930	40849	3620	9871
Capital gains deduction	59 . 230 . 12758 . 370	21386	120	2946
Northern residents deductions	60 . 750 . 2530 . 610	2143	190	492
Additional deductions	61 . 20 . 50 . 410	2954	110	185
Farming/fishing losses of prior years	62 . 90 . 712 . 70	485	30	142
Total deductions from net income	63 . 1800 . 18933 . 13210	91686	6180	25528
Taxable income assessed	64 . 16720 . 561714 . 156440	18051325	75880	3430429
Basic personal amount	65 . 16720 . 173383 . 155410	1609872	76090	788482
Age amount	66 . 1070 . 5419 . 6790	27962	4810	22906
Spouse or common-law partner amount	67 . 1750 . 11214 . 11470	80696	8120	55576
Amount for eligible dependant	68 . 420 . 4102 . 4420	42679	2940	28755
Amount for children 17 and under	69 . 3060 . 10972 . 36910	142483	16330	59525
Amount for infirm dependents age 18 or older	70 . 20 . 83 . 150	550	50	182
CPP or QPP contributions through employment	71 . 3130 . 1531 . 29110	24904	11320	6143
CPP or QPP contributions self-employment and other eligible earnings	72 . 12640 . 10098 . 136830	206478	68370	81692
Employment Insurance premiums	73 . 15950 . 7167 . 21120	6781	8360	1874
Employment Insurance premiums on self-employment and other eligible earnings	74 . . . 490	229	190	82
PPIP premiums paid	75 . 160 . 10 . 9150	896	1740	121
PPIP premiums payable on employment income	76 . 30 . 2 . 340	31	40	3
PPIP premiums payable on self-employment income	77 . 670 . 64 . 41110	9835	12050	2313
Canada employment amount	78 . 3750 . 3501 . 39350	35699	15150	13727
Public transit amount	79 . 60 . 23 . 6930	5283	1860	1378
Children's fitness amount	80 . 1180 . 590 . 23370	15748	7940	4888
Home buyers' amount	81 . 40 . 210 . 1320	6216	390	1819
Adoption expenses	82 . . . 60	484	20	87
Pension income amount	83 . 580 . 1022 . 13290	25433	5360	10064
Caregiver amount	84 . 350 . 1545 . 1300	5743	1170	5557
Disability amount	85 . 110 . 796 . 630	4562	270	1953
Disability amount transferred from a dependent	86 . 240 . 2050 . 1640	15257	700	6304
Interest paid on student loans	87 . 110 . 41 . 7260	5262	1270	704
Tuition, education, and textbook amounts	88 . 780 . 2399 . 10320	92517	4060	15264
Tuition, education, and textbook amounts transferred from a child	89 . 690 . 3186 . 12630	72826	4160	21268
Amounts transferred from spouse	90 . 490 . 2453 . 3180	12687	2370	9246
Allowable portion of medical expenses	91 . 4460 . 9892 . 35810	105742	16920	38987
Total tax credits on personal amounts	92 . 16720 . 37763 . 155430	383528	76100	176835
Allowable charitable donations and government gifts	93 . 5010 . 3739 . 79610	285759	27800	51062
Eligible cultural, ecological gifts	94 . . . 100	2851	10	3
Total tax credit on donations and gifts	95 . 4890 . 983 . 79460	81719	27730	14167
Total federal non-refundable tax credits	96 . 16720 . 38746 . 155700	465247	76100	191002
Federal dividend tax credit	97 . 1860 . 1352 . 45660	72796	15770	12334
Overseas employment tax credit	98 . . .	3
Minimum tax carryover	99 . 50 . 116 . 310	1396	150	555
Basic federal tax	100 . 15010 . 51661 . 134650	3700361	57230	454581
Federal foreign tax credit	101 . 320 . 158 . 20530	10196	4200	385
Federal political contribution tax credit	102 . 60 . 8 . 4500	1000	830	132
Investment tax credit	103 . 2260 . 1479 . 2910	8976	400	906
Labour-sponsored funds tax credit	104 . 10 . 7 . 2380	1552	1070	698
Alternative minimum tax payable	105 . . 4 . 210	1258	50	429
Net federal tax	106 . 14890 . 49996 . 134530	3683835	57180	452478
CPP contributions payable on self-employment and other earnings	107 . 12000 . 19201 . 96280	272657	56430	128271
Employment Insurance premiums payable on self-employment and other eligible	108 . . . 490	229	190	82
Social benefits repayment	109 . 1750 . 4565 . 8200	38610	1460	5033
Net provincial or territorial tax	110 . 14190 . 32978 . 91010	1392493	42020	193382
Total tax payable	111 . 16720 . 106740 . 156610	5387834	76120	779246

Preliminary Table 3A: Taxable returns by major source of income

Item	Item code	Proprietorships/ Partnerships #	Proprietorships /Partnerships $	Investment #	Investment $	Pension #	Pension $
Number of taxable returns	1 . 822180 . . 656080		2725880
Number of non-taxable returns	2 . . .
Total number of returns	3 . 822180 . . 656080		2725880
Employment income	4 . 171580 . 2738638 . 267400	9828576	363170	3167553
Commissions (from employment)	5 . 3880 . 87368 . 4200	138592	3690	17420
Other employment income	6 . 30920 . 88630 . 46170	282299	451350	463298
Old Age Security pension	7 . 42500 . 213887 . 211200	1179959	2015360	12106700
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8 . 74950 . 441754 . 265510	1749555	2481940	19308674
Other pensions or superannuation	9 . 30470 . 562603 . 151600	2675513	2339260	56548140
Elected split-pension amount	10 . 17320 . 135928 . 45250	334997	591460	8006767
Universal Child Care Benefit (UCCB)	11 . 64850 . 97068 . 24220	39352	1840	2455
Employment Insurance and other benefits	12 . 28390 . 176161 . 27410	226356	53740	340981
Taxable amount of dividends	13 . 99600 . 520854 . 472260	32982395	841000	2574815
Interest and other investment income	14 . 184080 . 277278 . 413590	5289539	1537470	4009342
Net partnership income	15 . 4970 . 1860 . 47140	192712	46030	25784
Registered disability savings plan (RDSP) income	16 . . .	5	20	79
Net rental income	17 . 68580 . 140941 . 235750	3171713	127550	241762
Taxable capital gains	18 . 51980 . 342487 . 230410	11137769	388640	826620
Support payments received	19 . 2760 . 21112 . 1050	19494	5640	43522
Registered Retirement Savings Plan (RRSP) income	20 . 77210 . 329170 . 63310	519458	352920	2071477
Other income	21 . 100450 . 264197 . 252500	1632887	861490	2011090
Net business income	22 . 818970 . 20335635 . 64770	536477	91450	216762
Net professional income	23 . 2890 . 76452 . 12460	342593	19000	104205
Net commission income	24 . 4080 . 32049 . 7330	85704	8230	20965
Net farming income	25 . 11580 . -23423 . 20620	10220	26750	-21843
Net fishing income	26 . 300 . 1631 . 510	5488	600	1693
Workers' compensation benefits	27 . 7710 . 45056 . 8160	69417	65190	451658
Social assistance payments	28 . 8960 . 29809 . 1800	3476	20010	27759
Net federal supplements	29 . 5430 . 13389 . 11390	28381	158250	285156
Total income assessed	30 . 822180 . 26950534 . 656080	72482928	2725880	112852832
Registered pension plan (RPP) contributions	31 . 19470 . 35826 . 31160	81831	62300	70557
RRSP deduction	32 . 208200 . 1315855 . 168900	1570477	180180	993654
Saskatchewan Pension Plan (SPP) deduction	33 . 60 . 31 . 40	19	100	53
Deduction for elected split-pension amount	34 . 15140 . 151145 . 50870	443850	744560	8204777
Annual union, professional, or like dues	35 . 52670 . 24548 . 60560	31073	219070	39067
Universal Child Care Benefit repayment	36 . 260 . 255 . 80	75	70	17
Child care expenses	37 . 57010 . 181486 . 20820	78788	1710	2262
Disability supports deductions	38 . 20 . 97 . 30	884	210	799
Business investment loss	39 . 520 . 11145 . 620	14750	720	6023
Moving expenses	40 . 2970 . 15503 . 1360	6728	1050	4920
Support payments made	41 . 2390 . 26289 . 3250	88566	10670	99626
Carrying charges and interest expenses	42 . 55660 . 117092 . 235720	1280388	662800	594609
Deductions for CPP/QPP contributions on self-employment/other earnings	43 . 740990 . 624761 . 49420	25784	17820	5897
Deduction for provincial parental insurance plan (PPIP) premiums on self-empl	44 . 109250 . 11267 . 9780	585	12310	409
Exploration and development expenses	45 . 2460 . 56685 . 19200	421986	14830	79986
Other employment expenses	46 . 8690 . 43188 . 9870	52027	11790	32992
Clergy residence deduction	47 . 270 . 2261 . 260	2701	1090	7042
Other deductions	48 . 17670 . 22958 . 38430	80592	98980	754868
Total deductions before adjustments	49 . 786510 . 2640392 . 425950	4181106	1418190	10897558
Social benefits repayment	50 . 6730 . 20605 . 86210	353958	122040	303867
Net income after adjustments	51 . 821290 . 24299413 . 655570	67965326	2725850	101651645
Canadian Forces personnel and police deduction	52 . 20 . 184 . 10	70	20	191
Employee home relocation loan deduction	53 . . . 10	3
Security options deductions	54 . 250 . 7564 . 960	59536	810	5209
Other payments deductions	55 . 21680 . 88194 . 19750	98866	233650	764444
Limited partnership losses of other years	56 . 40 . 260 . 440	8508	330	1111
Non-capital losses of other years	57 . 7790 . 76905 . 3140	51762	1270	6908
Net capital losses of other years	58 . 15380 . 40143 . 73680	734506	139990	213503
Capital gains deduction	59 . 1140 . 34688 . 22930	2624492	3650	22206
Northern residents deductions	60 . 6100 . 18841 . 5920	16587	10440	33474
Additional deductions	61 . 1240 . 5134 . 7060	19832	74660	184845
Farming/fishing losses of prior years	62 . 690 . 4332 . 770	10733	710	2524
Total deductions from net income	63 . 52600 . 276324 . 124600	3627611	446870	1235695
Taxable income assessed	64 . 821060 . 24024335 . 655290	64341801	2725780	100416255
Basic personal amount	65 . 821260 . 8500753 . 652120	6759200	2725850	28275920
Age amount	66 . 38280 . 204229 . 138010	588902	1949070	10723557
Spouse or common-law partner amount	67 . 112410 . 774078 . 28870	182123	50860	219190
Amount for eligible dependant	68 . 30390 . 299795 . 7590	70560	5490	39461
Amount for children 17 and under	69 . 168190 . 646599 . 77230	297047	11630	31510
Amount for infirm dependents age 18 or older	70 . 510 . 1846 . 480	1629	2310	7634
CPP or QPP contributions through employment	71 . 155700 . 96972 . 219280	245015	174020	67094
CPP or QPP contributions self-employment and other eligible earnings	72 . 740990 . 624761 . 49420	25784	17820	5897
Employment Insurance premiums	73 . 122650 . 32310 . 121850	43289	234560	43777
Employment Insurance premiums on self-employment and other eligible earnings	74 . 2010 . 690 . 50	11	10	1
PPIP premiums paid	75 . 24150 . 1985 . 50880	7849	63110	3478
PPIP premiums payable on employment income	76 . 730 . 62 . 870	110	1560	98
PPIP premiums payable on self-employment income	77 . 109270 . 14505 . 9800	754	12370	528
Canada employment amount	78 . 188520 . 177160 . 290830	289374	742710	488822
Public transit amount	79 . 18420 . 13245 . 14120	8253	42100	19235
Children's fitness amount	80 . 62370 . 34585 . 42120	27098	4730	2191
Home buyers' amount	81 . 4100 . 19347 . 1130	5271	1170	5258
Adoption expenses	82 . 110 . 766 . 100	704	30	141
Pension income amount	83 . 45150 . 84668 . 183340	344855	2588810	5141050
Caregiver amount	84 . 7290 . 32578 . 5210	22143	14390	53401
Disability amount	85 . 2930 . 21193 . 16360	118541	147850	1068642
Disability amount transferred from a dependent	86 . 6060 . 56240 . 4610	37590	15300	108861
Interest paid on student loans	87 . 14050 . 7758 . 3820	2106	630	335
Tuition, education, and textbook amounts	88 . 35780 . 158404 . 35800	288436	20840	26009
Tuition, education, and textbook amounts transferred from a child	89 . 24940 . 120833 . 24010	122587	22910	107161
Amounts transferred from spouse	90 . 29400 . 116963 . 14940	61818	146390	579518
Allowable portion of medical expenses	91 . 183830 . 342610 . 157710	702238	1014980	2921632
Total tax credits on personal amounts	92 . 821290 . 1857740 . 652170	1537993	2725860	7491060
Allowable charitable donations and government gifts	93 . 180580 . 303144 . 252110	1416046	1215600	1457776
Eligible cultural, ecological gifts	94 . 160 . 3900 . 260	15606	1180	5409
Total tax credit on donations and gifts	95 . 179580 . 85155 . 250920	409181	1210810	396225
Total federal non-refundable tax credits	96 . 821310 . 1942896 . 652210	1947174	2725860	7887285
Federal dividend tax credit	97 . 89160 . 76929 . 464420	4818201	822320	439497
Overseas employment tax credit	98 . 20 . 67 . 40	303	10	49
Minimum tax carryover	99 . 1060 . 3265 . 15580	39912	2630	6121
Basic federal tax	100 . 536030 . 2384853 . 570940	7635623	2515910	7885250
Federal foreign tax credit	101 . 26590 . 29714 . 130480	97328	287890	43065
Federal political contribution tax credit	102 . 4190 . 678 . 13310	2587	56640	7676
Investment tax credit	103 . 2530 . 6082 . 5800	18994	5760	5878
Labour-sponsored funds tax credit	104 . 5630 . 3162 . 4650	2696	5760	2853
Alternative minimum tax payable	105 . 420 . 2185 . 27830	138634	330	876
Net federal tax	106 . 535420 . 2351324 . 568270	7528104	2513220	7821125
CPP contributions payable on self-employment and other earnings	107 . 633550 . 1022321 . 40810	40557	8240	5027
Employment Insurance premiums payable on self-employment and other eligible	108 . 2010 . 690 . 50	11	10	1
Social benefits repayment	109 . 6730 . 20605 . 86210	353958	122040	303867
Net provincial or territorial tax	110 . 369230 . 962961 . 486230	3426800	1968710	3375728
Total tax payable	111 . 822180 . 4358063 . 656080	11349430	2725880	11505814

Preliminary Table 3A: Taxable returns by major source of income

Item	Item code	Benefit #	Benefit $	Other #	Other $
Number of taxable returns	1	370570		286220
Number of non-taxable returns	2
Total number of returns	3	370570		286220
Employment income	4	279610	2207422	112840	2152567
Commissions (from employment)	5	4490	9839	2570	31910
Other employment income	6	26200	34330	31370	86325
Old Age Security pension	7	11790	58764	49590	240565
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8	40350	249448	129020	820890
Other pensions or superannuation	9	12920	125108	63760	1108738
Elected split-pension amount	10	5410	34558	20410	122463
Universal Child Care Benefit (UCCB)	11	109510	176923	8150	12764
Employment Insurance and other benefits	12	347760	5320874	33640	254573
Taxable amount of dividends	13	25590	26754	79300	353591
Interest and other investment income	14	54900	51918	116060	281439
Net partnership income	15	400	145	5370	3041
Registered disability savings plan (RDSP) income	16			10	58
Net rental income	17	11630	4375	15320	12624
Taxable capital gains	18	11740	16700	42450	273868
Support payments received	19	820	4025	18130	579776
Registered Retirement Savings Plan (RRSP) income	20	49890	167012	137060	3715352
Other income	21	49020	134802	196870	8305550
Net business income	22	15500	27862	20710	57977
Net professional income	23	1770	4480	3960	28692
Net commission income	24	1680	2754	2580	7299
Net farming income	25	1080	-1768	2790	-10170
Net fishing income	26	2890	13732	150	887
Workers' compensation benefits	27	41690	763553	4520	37685
Social assistance payments	28	13760	53082	3790	12370
Net federal supplements	29	3380	14006	6250	15146
Total income assessed	30	370570	9500698	286210	18505982
Registered pension plan (RPP) contributions	31	49890	35419	25700	45699
RRSP deduction	32	70470	120985	66330	1507110
Saskatchewan Pension Plan (SPP) deduction	33	20	12	20	10
Deduction for elected split-pension amount	34	5070	26851	25380	284759
Annual union, professional, or like dues	35	83570	19185	39490	12868
Universal Child Care Benefit repayment	36	660	335	60	47
Child care expenses	37	52300	112339	5600	16800
Disability supports deductions	38	20	76	40	231
Business investment loss	39	80	353	290	5442
Moving expenses	40	1550	3161	1240	5811
Support payments made	41	620	1966	1080	15741
Carrying charges and interest expenses	42	16120	9036	58070	150482
Deductions for CPP/QPP contributions on self-employment/other earnings	43	9110	1471	9860	3676
Deduction for provincial parental insurance plan (PPIP) premiums on self-empl	44	2510	39	2560	89
Exploration and development expenses	45	80	221	2240	46367
Other employment expenses	46	8570	16089	5540	28042
Clergy residence deduction	47	70	253	100	764
Other deductions	48	42490	35964	20260	251888
Total deductions before adjustments	49	203460	383756	153510	2375825
Social benefits repayment	50	1470	2780	18980	58528
Net income after adjustments	51	370560	9114168	286100	16072043
Canadian Forces personnel and police deduction	52	10	21	10	82
Employee home relocation loan deduction	53			10	71
Security options deductions	54	130	199	870	16694
Other payments deductions	55	57620	830511	13910	64663
Limited partnership losses of other years	56	10	7	60	481
Non-capital losses of other years	57	300	875	930	8095
Net capital losses of other years	58	2790	2851	16050	55001
Capital gains deduction	59	130	337	690	16462
Northern residents deductions	60	4570	12734	1720	5414
Additional deductions	61	2330	8197	2100	9280
Farming/fishing losses of prior years	62	50	146	140	1212
Total deductions from net income	63	65970	855878	35520	186049
Taxable income assessed	64	370500	8258675	286080	15887952
Basic personal amount	65	370540	3822309	285730	2947691
Age amount	66	11430	57624	36520	167992
Spouse or common-law partner amount	67	21160	129773	19940	128055
Amount for eligible dependant	68	12540	121900	7160	68090
Amount for children 17 and under	69	67580	232751	21820	74333
Amount for infirm dependents age 18 or older	70	160	511	220	757
CPP or QPP contributions through employment	71	259550	86218	92250	68893
CPP or QPP contributions self-employment and other eligible earnings	72	9110	1471	9860	3676
Employment Insurance premiums	73	243330	33164	85470	24829
Employment Insurance premiums on self-employment and other eligible earnings	74	60	4	20	3
PPIP premiums paid	75	67720	2984	19080	1604
PPIP premiums payable on employment income	76	1710	89	810	79
PPIP premiums payable on self-employment income	77	2530	51	2560	115
Canada employment amount	78	284020	285958	125670	117612
Public transit amount	79	15390	10115	10250	6629
Children's fitness amount	80	21120	7696	9770	5579
Home buyers' amount	81	1880	7912	640	2999
Adoption expenses	82	70	416	20	111
Pension income amount	83	17660	32614	83400	158827
Caregiver amount	84	3100	12447	2360	9250
Disability amount	85	3180	22966	11160	80692
Disability amount transferred from a dependent	86	1720	14819	2240	18543
Interest paid on student loans	87	20490	7834	1900	998
Tuition, education, and textbook amounts	88	45070	217219	20960	131387
Tuition, education, and textbook amounts transferred from a child	89	4190	17485	9600	48722
Amounts transferred from spouse	90	8930	33948	9490	36873
Allowable portion of medical expenses	91	85670	125212	77980	235771
Total tax credits on personal amounts	92	370550	792824	285810	651017
Allowable charitable donations and government gifts	93	56350	25261	98780	203844
Eligible cultural, ecological gifts	94	70	23	110	1940
Total tax credit on donations and gifts	95	54860	6355	97880	57590
Total federal non-refundable tax credits	96	370550	799179	285820	708607
Federal dividend tax credit	97	25590	4268	79060	58801
Overseas employment tax credit	98	20	12	20	114
Minimum tax carryover	99	90	138	1270	4933
Basic federal tax	100	344090	454027	276340	2347953
Federal foreign tax credit	101	6630	184	28140	15555
Federal political contribution tax credit	102	480	53	2950	473
Investment tax credit	103	110	48	1030	2986
Labour-sponsored funds tax credit	104	2710	555	1820	832
Alternative minimum tax payable	105			90	512
Net federal tax	106	344230	453220	276120	2328946
CPP contributions payable on self-employment and other earnings	107	7750	2458	7890	5803
Employment Insurance premiums payable on self-employment and other eligible	108	60	4	20	3
Social benefits repayment	109	1470	2780	18980	58528
Net provincial or territorial tax	110	224420	164606	199990	1009085
Total tax payable	111	370570	623143	286220	3402466