Preliminary Table 2: All returns by total income class, all Canada

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Preliminary Table 2: All returns by total income class

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Preliminary Table 2: All returns by total income class
All money figures in thousands of dollars
Item Item code Grand total # Grand total $ Loss and nil # Loss and nil $ 1 -
4999 #
1 -
4999 $
Number of taxable returns 1 16413880 500 36260
Number of non-taxable returns 2 8428130 257840 2207840
Total number of returns 3 24842010 258340 2244100
Employment income 4 16210640 655558127 10640 98344 1368370 1857895
Commissions (from employment) 5 445640 11968420 230 1961 9250 4552
Other employment income 6 2157130 9642627 1700 12811 59120 94088
Old Age Security pension 7 4799520 26715085 3050 15356 75550 54908
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 6007690 38318121 5900 27094 117130 208470
Other pensions or superannuation 9 3710530 70224552 1200 12671 15010 28932
Elected split-pension amount 10 1057310 10773194 600 4412 10560 23387
Universal Child Care Benefit (UCCB) 11 1572510 2356712 7950 11840 350810 556418
Employment Insurance and other benefits 12 2752540 18374826 1890 11308 39830 89735
Taxable amount of dividends 13 3783380 46977532 6140 19682 82970 40419
Interest and other investment income 14 6338700 14988460 14530 21552 286730 160607
Net partnership income 15 193660 239461 4060 -22592 2490 420
Registered disability savings plan (RDSP) income 16 160 191 20 8
Net rental income 17 1317230 4111609 13840 -142228 37720 17340
Taxable capital gains 18 1755310 16516634 3870 29403 44710 29540
Support payments received 19 82090 998824 140 765 2960 4942
Registered Retirement Savings Plan (RRSP) income 20 2144820 11498973 5450 19446 61370 71797
Other income 21 4019690 19289795 7980 19952 193900 230714
Net business income 22 1809570 22193701 40730 -639574 113520 156505
Net professional income 23 305530 18612738 2910 -35624 9790 13436
Net commission income 24 177570 3598351 3400 -21918 10480 10552
Net farming income 25 346540 1651795 10660 -275710 12570 -45530
Net fishing income 26 27250 352645 210 -3551 660 -1089
Workers' compensation benefits 27 604290 5122915 460 2783 7610 14400
Social assistance payments 28 1472640 9958102 580 1590 101940 265272
Net federal supplements 29 1824730 8152445 1420 5988 25740 45062
Total income assessed 30 24650340 1028195837 66670 -824237 2244100 3932779
Registered pension plan (RPP) contributions 31 4474750 15174720 800 1040 17710 5029
RRSP deduction 32 5971120 32910925 2180 3843 23750 26172
Saskatchewan Pension Plan (SPP) deduction 33 1880 1001 2 60 27
Deduction for elected split-pension amount 34 1059480 10784512 30 144 400 437
Annual union, professional, or like dues 35 5408840 3597055 3080 1184 113840 11991
Universal Child Care Benefit repayment 36 13530 9919 150 187 3150 2497
Child care expenses 37 1200410 4047241 1340 2103 33140 27247
Disability supports deductions 38 1400 7763 30 28
Business investment loss 39 9810 238885 60 2304 240 5532
Moving expenses 40 107280 434098 150 270 3260 2942
Support payments made 41 71740 920008 110 1016 360 1382
Carrying charges and interest expenses 42 2422390 4178859 3370 14353 28930 20073
Deductions for CPP/QPP contributions on self-employment/other earnings 43 1407340 1094650 620 264 27510 1709
Deduction for provincial parental insurance plan (PPIP) premiums on self-empl 44 387100 28406 250 11 13870 198
Exploration and development expenses 45 81330 1461473 110 619 360 514
Other employment expenses 46 793160 3946861 490 3006 2940 6159
Clergy residence deduction 47 27040 338806 27 60 114
Other deductions 48 820170 1891233 2340 2182 26230 13460
Total deductions before adjustments 49 13478260 81066415 12290 32557 251850 125509
Social benefits repayment 50 466410 1171039
Net income after adjustments 51 24554510 946990150 2221730 3848056
Canadian Forces personnel and police deduction 52 13270 273859 10 5
Employee home relocation loan deduction 53 1460 339
Security options deductions 54 47490 2338076 10 11 70 213
Other payments deductions 55 3620760 23229919 2250 10361 133720 324734
Limited partnership losses of other years 56 1620 17337 490 11
Non-capital losses of other years 57 32930 285949 490 3257 1980 5561
Net capital losses of other years 58 520190 1688257 30 208 3330 2097
Capital gains deduction 59 56240 3448545 50 1012 340 383
Northern residents deductions 60 241230 832178 10 6 2180 1123
Additional deductions 61 195910 1047231 120 726 5010 16567
Farming/fishing losses of prior years 62 12390 113439 80 3370 150 560
Total deductions from net income 63 4612490 33294133 2960 19441 145860 351403
Taxable income assessed 64 23918460 913797168 2152070 3513487
Basic personal amount 65 24808270 256313458 253370 2612876 2230110 22455148
Age amount 66 4600010 26887154 6240 39906 87180 538626
Spouse or common-law partner amount 67 2027710 14120666 10020 89952 104670 877748
Amount for eligible dependant 68 947090 9340863 3290 32660 63800 632540
Amount for children 17 and under 69 3617380 13090818 12370 45594 162460 613950
Amount for infirm dependents age 18 or older 70 13130 46182 40 190 220 729
CPP or QPP contributions through employment 71 14535100 20056572 8080 3225 501570 61112
CPP or QPP contributions self-employment and other eligible earnings 72 1407340 1094650 620 264 27510 1709
Employment Insurance premiums 73 13987250 6729564 5520 1103 483430 48909
Employment Insurance premiums on self-employment and other eligible earnings 74 3070 1074 100 5
PPIP premiums paid 75 3567220 590777 1030 69 120220 3275
PPIP premiums payable on employment income 76 104190 18278 20 2 2310 44
PPIP premiums payable on self-employment income 77 387980 36579 260 15 13980 255
Canada employment amount 78 16257300 16505357 11020 9696 810350 739130
Public transit amount 79 1528990 1191627 4690 2206 79950 33436
Children's fitness amount 80 1515760 805299 2470 1243 18720 7995
Home buyers' amount 81 172120 780153 140 612 1460 5987
Adoption expenses 82 2840 18460 10 42 30 78
Pension income amount 83 4342580 8262359 1710 2920 23330 31577
Caregiver amount 84 188340 819796 510 2149 3040 12514
Disability amount 85 539630 3901925 2150 15901 22830 167858
Disability amount transferred from a dependent 86 177900 1671246 550 5314 4250 43614
Interest paid on student loans 87 599480 293349 270 152 4010 1466
Tuition, education, and textbook amounts 88 1585310 7240635 3 520 547
Tuition, education, and textbook amounts transferred from a child 89 682760 3370964 80 244 550 1747
Amounts transferred from spouse 90 1123760 5184374 12820 56923 135860 590352
Allowable portion of medical expenses 91 4124580 9670069 10120 12987 83080 78364
Total tax credits on personal amounts 92 24815230 61206337 253380 440437 2231440 4042307
Allowable charitable donations and government gifts 93 5779820 8446608 150 27 12340 3970
Eligible cultural, ecological gifts 94 6320 50889 10 4 70 33
Total tax credit on donations and gifts 95 5732230 2343833 140 15 11550 1008
Total federal non-refundable tax credits 96 24815790 63550171 253380 440452 2231550 4043316
Federal dividend tax credit 97 3368390 6863197 580 9450 29
Overseas employment tax credit 98 6140 58735
Minimum tax carryover 99 35450 102707 10 1
Basic federal tax 100 15508090 105780888 80 619 13080 7838
Federal foreign tax credit 101 998910 656748 110 48
Federal political contribution tax credit 102 139050 21884 1
Investment tax credit 103 45230 100168 10 10 1
Labour-sponsored funds tax credit 104 301160 130961 20 1
Alternative minimum tax payable 105 32390 159501 60 592 10 27
Net federal tax 106 15466940 104907347 90 625 13130 3333
CPP contributions payable on self-employment and other earnings 107 1061760 1652176 410 330 20870 2324
Employment Insurance premiums payable on self-employment and other eligible 108 3070 1074 100 5
Social benefits repayment 109 466410 1171039
Net provincial or territorial tax 110 11614540 44642903 50 169 7500 755
Total tax payable 111 16413880 152379300 500 1125 36260 6417
Preliminary Table 2: All returns by total income class, all Canada
Item Item code 5000 -
9999 #
5000 -
9999 $
10000 -
14999 #
10000 -
14999 $
15000 -
19999 #
15000 -
19999 $
Number of taxable returns 1 168970 559320 969760
Number of non-taxable returns 2 1747020 1917810 1463640
Total number of returns 3 1915990 2477130 2433390
Employment income 4 996550 6151826 1086130 10526542 1061280 14527727
Commissions (from employment) 5 19770 17644 26280 41386 27410 70352
Other employment income 6 82190 276096 94420 357618 94330 356002
Old Age Security pension 7 171220 753281 615470 3003611 1043880 6022536
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 295900 1083689 692070 2815912 1110750 6204042
Other pensions or superannuation 9 39900 107107 123800 365591 402790 1397602
Elected split-pension amount 10 29160 119116 82540 499303 147490 1054368
Universal Child Care Benefit (UCCB) 11 151080 229896 171010 254487 138100 205630
Employment Insurance and other benefits 12 117260 510634 241510 1377515 315220 2140077
Taxable amount of dividends 13 79050 72596 141130 146936 208770 270546
Interest and other investment income 14 248000 237329 399470 416999 594890 749631
Net partnership income 15 1970 667 2670 1038 4120 1181
Registered disability savings plan (RDSP) income 16 30 4 50 14 10 16
Net rental income 17 48400 86513 69550 140974 87470 175393
Taxable capital gains 18 44590 57169 65330 94185 88980 126551
Support payments received 19 5560 22219 8380 44614 9880 63388
Registered Retirement Savings Plan (RRSP) income 20 64030 166019 100110 319703 131670 436661
Other income 21 239860 585972 272950 752013 280270 705022
Net business income 22 198300 1012079 236220 1857023 190980 1839193
Net professional income 23 16240 77052 19830 145002 17440 162299
Net commission income 24 15170 60257 17620 109193 15570 118519
Net farming income 25 21910 24594 35190 110908 31090 87367
Net fishing income 26 1160 459 2290 4272 3110 13036
Workers' compensation benefits 27 17310 57245 36440 171732 57790 346473
Social assistance payments 28 397530 2567464 519260 4399932 256040 1476783
Net federal supplements 29 115030 331497 498480 2921650 811240 3831792
Total income assessed 30 1915990 14608422 2477130 30878154 2433390 42382190
Registered pension plan (RPP) contributions 31 34900 10159 56030 25235 85070 50402
RRSP deduction 32 33120 42140 79390 101285 143570 225634
Saskatchewan Pension Plan (SPP) deduction 33 80 42 130 65 130 67
Deduction for elected split-pension amount 34 1510 2241 4310 6194 15660 26533
Annual union, professional, or like dues 35 177270 26996 208130 40813 220300 52796
Universal Child Care Benefit repayment 36 1910 1128 2110 1259 1340 886
Child care expenses 37 50750 76602 70930 136802 87040 195949
Disability supports deductions 38 50 104 90 148 120 465
Business investment loss 39 170 3533 270 5270 360 6319
Moving expenses 40 6040 5893 8020 9456 8620 12907
Support payments made 41 530 1588 920 2776 1370 4572
Carrying charges and interest expenses 42 33770 27416 66310 41629 124630 64270
Deductions for CPP/QPP contributions on self-employment/other earnings 43 176050 30723 222980 76664 172070 86746
Deduction for provincial parental insurance plan (PPIP) premiums on self-empl 44 41170 1040 60110 2291 49880 2451
Exploration and development expenses 45 280 816 430 1110 720 1517
Other employment expenses 46 5740 9957 11190 21250 19290 42798
Clergy residence deduction 47 170 547 370 1633 600 3065
Other deductions 48 33550 17440 55270 31399 75970 45634
Total deductions before adjustments 49 466250 258364 627080 505279 718680 823010
Social benefits repayment 50 1 12
Net income after adjustments 51 1913820 14361886 2475980 30382904 2432600 41567230
Canadian Forces personnel and police deduction 52 20 23 30 55 20 84
Employee home relocation loan deduction 53 10 10
Security options deductions 54 110 168 170 347 230 299
Other payments deductions 55 522650 2956208 990450 7493321 992260 5655072
Limited partnership losses of other years 56 10 21
Non-capital losses of other years 57 1150 4322 3960 9226 4630 15223
Net capital losses of other years 58 3620 4430 8340 8315 15110 16129
Capital gains deduction 59 340 691 830 1739 1240 3549
Northern residents deductions 60 3240 4514 7520 15282 12310 30917
Additional deductions 61 7650 29592 18870 90712 32740 119420
Farming/fishing losses of prior years 62 160 955 890 1705 1070 3481
Total deductions from net income 63 535560 3001476 1017870 7621548 1030120 5844986
Taxable income assessed 64 1675900 11368409 2225640 22775610 2393440 35734538
Basic personal amount 65 1913410 19657388 2475230 25583802 2432040 25185660
Age amount 66 175620 1122030 617350 3974238 1044740 6732104
Spouse or common-law partner amount 67 109280 748899 173100 1184597 212190 1300731
Amount for eligible dependant 68 79810 797973 115130 1161155 99040 988739
Amount for children 17 and under 69 149560 523403 216130 776707 215450 783674
Amount for infirm dependents age 18 or older 70 230 733 400 1448 750 2594
CPP or QPP contributions through employment 71 840580 172114 998260 364206 1004530 559819
CPP or QPP contributions self-employment and other eligible earnings 72 176050 30723 222980 76664 172070 86746
Employment Insurance premiums 73 868880 96322 953040 162028 961480 224354
Employment Insurance premiums on self-employment and other eligible earnings 74 260 25 440 71 410 91
PPIP premiums paid 75 218230 7299 250280 12835 263940 18875
PPIP premiums payable on employment income 76 5340 132 6170 236 5740 311
PPIP premiums payable on self-employment income 77 41280 1339 60240 2951 49990 3156
Canada employment amount 78 1021230 1040673 1112670 1135754 1094360 1119371
Public transit amount 79 102110 45441 126740 65480 125260 76642
Children's fitness amount 80 18740 7595 31340 13079 42560 18175
Home buyers' amount 81 1270 5453 2510 10565 4860 20530
Adoption expenses 82 30 126 40 198 70 277
Pension income amount 83 64140 97766 191580 310192 508150 863227
Caregiver amount 84 3440 13715 5880 22524 9760 38196
Disability amount 85 44870 324779 90130 649695 78320 564988
Disability amount transferred from a dependent 86 3750 37916 6110 59731 8360 73953
Interest paid on student loans 87 4550 1598 16410 5925 34650 14184
Tuition, education, and textbook amounts 88 1080 2058 208240 265033 270550 1026883
Tuition, education, and textbook amounts transferred from a child 89 610 1940 3290 7353 10370 36730
Amounts transferred from spouse 90 75350 318376 155430 777668 151890 778542
Allowable portion of medical expenses 91 120120 136147 256190 372274 499880 881269
Total tax credits on personal amounts 92 1914440 3778795 2475880 5549461 2432540 6209973
Allowable charitable donations and government gifts 93 20640 9125 78900 32712 204140 109308
Eligible cultural, ecological gifts 94 70 138 150 124 370 511
Total tax credit on donations and gifts 95 19440 2406 76560 8186 199780 28026
Total federal non-refundable tax credits 96 1914460 3781201 2475900 5557648 2432560 6237999
Federal dividend tax credit 97 8360 64 54490 4068 103080 15598
Overseas employment tax credit 98 10 1 20 9
Minimum tax carryover 99 1 380 80 890 437
Basic federal tax 100 19520 9988 413720 95130 859870 500733
Federal foreign tax credit 101 260 67 6550 316 18220 1132
Federal political contribution tax credit 102 490 44 1590 152
Investment tax credit 103 470 57 860 270
Labour-sponsored funds tax credit 104 50 6 520 60 2690 501
Alternative minimum tax payable 105 10 52 20 46 10 25
Net federal tax 106 19630 9249 409890 94713 855100 499133
CPP contributions payable on self-employment and other earnings 107 139890 47901 166940 113736 125350 126021
Employment Insurance premiums payable on self-employment and other eligible 108 260 25 440 71 410 91
Social benefits repayment 109 1 12
Net provincial or territorial tax 110 21290 4515 133970 24526 470890 147272
Total tax payable 111 168970 61690 559320 233049 969760 772550
Preliminary Table 2: All returns by total income class, all Canada
Item Item code 20000 -
24999 #
20000 -
24999 $
25000 -
29999 #
25000 -
29999 $
30000 -
34999 #
30000 -
34999 $
Number of taxable returns 1 1403190 1405640 1449460
Number of non-taxable returns 2 460270 174680 82050
Total number of returns 3 1863460 1580320 1531510
Employment income 4 1061950 19064052 1036330 23147467 1059990 28874247
Commissions (from employment) 5 28250 104987 27910 144539 26950 181559
Other employment income 6 111530 409152 126730 455126 145550 492997
Old Age Security pension 7 588300 3487262 401350 2375877 361190 2138933
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 690680 4798251 502580 3648952 462370 3408707
Other pensions or superannuation 9 473900 3028311 379030 3953994 370450 5149978
Elected split-pension amount 10 131980 1120351 95790 1040525 112820 1323054
Universal Child Care Benefit (UCCB) 11 117500 171115 105510 152728 96440 138914
Employment Insurance and other benefits 12 333680 2605119 318260 2533857 287730 2179623
Taxable amount of dividends 13 218080 387030 206500 528663 224920 701130
Interest and other investment income 14 507390 820974 424900 756755 421390 793270
Net partnership income 15 5260 784 5570 2287 6510 2634
Registered disability savings plan (RDSP) income 16 10 15 10 2 10 53
Net rental income 17 88160 195947 81620 180848 82780 171527
Taxable capital gains 18 96020 158988 90290 182777 96100 205227
Support payments received 19 8880 72286 7280 67608 6440 66669
Registered Retirement Savings Plan (RRSP) income 20 148480 554329 149170 607622 161130 684624
Other income 21 265700 675895 240550 639075 246800 655182
Net business income 22 152880 1718093 122010 1519617 103700 1332214
Net professional income 23 14940 167217 13160 170275 12200 173067
Net commission income 24 13350 124855 11590 128008 10480 129094
Net farming income 25 25830 97546 22760 99174 21540 118067
Net fishing income 26 3580 23187 3260 28547 2610 30127
Workers' compensation benefits 27 69630 531103 67900 597463 63820 590157
Social assistance payments 28 110000 734371 39790 253526 18780 108405
Net federal supplements 29 248560 643726 58820 187907 27100 79851
Total income assessed 30 1863460 41694945 1580320 43403219 1531510 49729312
Registered pension plan (RPP) contributions 31 125020 98345 175700 176139 256290 329835
RRSP deduction 32 211750 389396 275350 571579 350850 803430
Saskatchewan Pension Plan (SPP) deduction 33 150 83 170 86 160 81
Deduction for elected split-pension amount 34 60420 152078 83850 355877 97710 526011
Annual union, professional, or like dues 35 250840 72418 290800 101700 347770 147048
Universal Child Care Benefit repayment 36 900 649 740 571 620 452
Child care expenses 37 97880 255552 104050 300740 108500 340679
Disability supports deductions 38 110 368 100 473 100 362
Business investment loss 39 440 7154 490 7369 530 8623
Moving expenses 40 8850 16074 8510 18322 7710 19922
Support payments made 41 2050 7627 2630 11119 3060 14508
Carrying charges and interest expenses 42 142720 85913 137300 95239 148070 108249
Deductions for CPP/QPP contributions on self-employment/other earnings 43 135560 87280 107020 82077 88280 75841
Deduction for provincial parental insurance plan (PPIP) premiums on self-empl 44 37800 2186 28540 1820 22500 1512
Exploration and development expenses 45 1070 2151 1220 2622 1470 3980
Other employment expenses 46 27650 69653 34890 94608 41480 123507
Clergy residence deduction 47 980 6141 1580 10893 2190 17221
Other deductions 48 81130 52223 77050 55977 72320 56879
Total deductions before adjustments 49 811290 1305291 859790 1887212 948270 2578137
Social benefits repayment 50 11 7
Net income after adjustments 51 1862940 40398041 1579950 41521173 1531220 47157491
Canadian Forces personnel and police deduction 52 40 180 60 636 90 1042
Employee home relocation loan deduction 53 10 10 1 10 1
Security options deductions 54 310 454 350 586 400 749
Other payments deductions 55 378810 1909220 153500 1038893 104830 778415
Limited partnership losses of other years 56 20 23 20 39 20 55
Non-capital losses of other years 57 4150 18576 3260 18280 2520 16533
Net capital losses of other years 58 22710 22836 24170 28583 27560 35331
Capital gains deduction 59 1490 6209 1790 10381 2030 13428
Northern residents deductions 60 13430 35470 13560 38181 13260 39438
Additional deductions 61 29170 106990 19350 82653 16310 76934
Farming/fishing losses of prior years 62 1100 5120 1040 6378 900 6214
Total deductions from net income 63 431650 2105921 208770 1225191 161740 968762
Taxable income assessed 64 1843930 38297233 1572740 40298098 1526840 46190774
Basic personal amount 65 1862410 19296556 1579420 16372170 1530800 15875327
Age amount 66 589010 3795702 401900 2589976 361750 2310586
Spouse or common-law partner amount 67 186910 1190367 143500 938598 125040 839216
Amount for eligible dependant 68 83650 829464 71570 706088 66330 651415
Amount for children 17 and under 69 212560 762962 205830 729612 213730 753219
Amount for infirm dependents age 18 or older 70 960 3284 920 3278 950 3314
CPP or QPP contributions through employment 71 1009930 776757 987770 976517 1011120 1248689
CPP or QPP contributions self-employment and other eligible earnings 72 135560 87280 107020 82077 88280 75841
Employment Insurance premiums 73 973650 294039 961680 357632 984290 443474
Employment Insurance premiums on self-employment and other eligible earnings 74 370 110 250 86 220 89
PPIP premiums paid 75 273370 25302 282270 32476 300760 42263
PPIP premiums payable on employment income 76 5320 379 5210 465 5420 607
PPIP premiums payable on self-employment income 77 37890 2816 28600 2344 22540 1947
Canada employment amount 78 1111850 1129052 1094230 1107054 1127250 1135949
Public transit amount 79 118360 83788 106190 82194 101010 82367
Children's fitness amount 80 53470 22968 63070 27188 74430 32395
Home buyers' amount 81 7660 33174 10900 47574 14230 62868
Adoption expenses 82 80 372 110 483 140 726
Pension income amount 83 557380 1066749 435450 851515 422450 831272
Caregiver amount 84 12670 52032 14090 59495 15310 65490
Disability amount 85 65350 471047 50250 363397 41720 301893
Disability amount transferred from a dependent 86 9800 83600 10810 94544 12310 109233
Interest paid on student loans 87 46880 19882 55550 24235 60300 27651
Tuition, education, and textbook amounts 88 199820 1108064 159220 955243 129440 773901
Tuition, education, and textbook amounts transferred from a child 89 18840 77895 25070 108756 31940 144117
Amounts transferred from spouse 90 126810 651019 96920 469036 77920 339039
Allowable portion of medical expenses 91 548110 1075212 471830 1008988 434370 985264
Total tax credits on personal amounts 92 1862840 4940981 1579740 4198653 1531060 4070723
Allowable charitable donations and government gifts 93 320390 187402 356680 247299 407660 315406
Eligible cultural, ecological gifts 94 430 338 420 437 470 431
Total tax credit on donations and gifts 95 315690 48136 352050 64769 403000 83496
Total federal non-refundable tax credits 96 1862870 4989117 1579790 4263422 1531090 4154219
Federal dividend tax credit 97 168300 36204 186530 59507 216860 87064
Overseas employment tax credit 98 20 19 50 50 60 79
Minimum tax carryover 99 1330 993 1580 1693 1720 2438
Basic federal tax 100 1221280 1157736 1293010 1885411 1386210 2762794
Federal foreign tax credit 101 35130 2201 44480 3421 54820 4731
Federal political contribution tax credit 102 4420 445 5960 650 7680 887
Investment tax credit 103 1140 467 1180 606 1280 789
Labour-sponsored funds tax credit 104 6210 1483 11280 3082 19880 5676
Alternative minimum tax payable 105 30 226 40 62 30 75
Net federal tax 106 1214880 1153653 1288920 1878351 1382850 2751443
CPP contributions payable on self-employment and other earnings 107 99960 129622 80180 125296 67130 118654
Employment Insurance premiums payable on self-employment and other eligible 108 370 110 250 86 220 89
Social benefits repayment 109 11 7
Net provincial or territorial tax 110 944660 451073 988640 784317 1022450 1097322
Total tax payable 111 1403190 1734522 1405640 2788153 1449460 3967663
Preliminary Table 2: All returns by total income class, all Canada
Item Item code 35000 -
39999 #
35000 -
39999 $
40000 -
44999 #
40000 -
44999 $
45000 -
49999 #
45000 -
49999 $
Number of taxable returns 1 1396270 1294520 1083210
Number of non-taxable returns 2 43010 24860 15410
Total number of returns 3 1439280 1319380 1098620
Employment income 4 1051540 33844181 976490 35700512 859280 35610283
Commissions (from employment) 5 26390 224571 25250 267687 23030 298145
Other employment income 6 150960 469489 150320 447619 132160 402928
Old Age Security pension 7 293610 1731591 260000 1528582 180480 1054706
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 391290 2914898 355770 2631794 257220 1941121
Other pensions or superannuation 9 327220 5813835 309200 6502199 228760 5843719
Elected split-pension amount 10 93090 1180157 109200 1374224 46210 563942
Universal Child Care Benefit (UCCB) 11 85140 123052 70610 102918 56960 83044
Employment Insurance and other benefits 12 244870 1720892 196880 1324329 149750 976857
Taxable amount of dividends 13 230860 923190 244520 1140239 210740 1136154
Interest and other investment income 14 397090 761017 386790 783158 317050 634471
Net partnership income 15 7040 3119 8190 4339 7500 3902
Registered disability savings plan (RDSP) income 16 18 10 26 1
Net rental income 17 81400 170495 80870 177092 70380 149545
Taxable capital gains 18 97770 226811 104940 267894 91090 263171
Support payments received 19 5800 63337 4780 56054 3970 53872
Registered Retirement Savings Plan (RRSP) income 20 166600 729051 164060 754028 141610 654651
Other income 21 241940 685852 241160 710804 201640 615322
Net business income 22 90940 1206668 82460 1118661 67240 948284
Net professional income 23 11490 175660 11490 192302 10450 191775
Net commission income 24 9520 133304 8890 138206 7550 132585
Net farming income 25 19750 108876 20400 154561 15720 93698
Net fishing income 26 2100 30924 1850 32419 1260 24755
Workers' compensation benefits 27 57090 541914 47440 463352 38640 389239
Social assistance payments 28 10250 58614 5930 32221 3760 20370
Net federal supplements 29 15180 41463 8080 20961 4070 11302
Total income assessed 30 1439280 53882977 1319380 55926180 1098620 52097840
Registered pension plan (RPP) contributions 31 329940 532772 347630 685617 344390 800076
RRSP deduction 32 411720 1049728 434750 1257605 422500 1403870
Saskatchewan Pension Plan (SPP) deduction 33 160 82 140 72 110 63
Deduction for elected split-pension amount 34 107020 674117 106870 808629 97830 928105
Annual union, professional, or like dues 35 397050 198056 393840 222218 371870 237926
Universal Child Care Benefit repayment 36 530 448 390 331 320 292
Child care expenses 37 104000 349819 90500 329493 77180 296628
Disability supports deductions 38 110 387 90 333 80 348
Business investment loss 39 500 7711 550 9346 520 8650
Moving expenses 40 6920 20491 6300 21735 5540 21068
Support payments made 41 3390 17709 3700 20463 3560 21375
Carrying charges and interest expenses 42 150630 119016 155170 131788 136630 130154
Deductions for CPP/QPP contributions on self-employment/other earnings 43 76280 71734 69110 70378 53530 60149
Deduction for provincial parental insurance plan (PPIP) premiums on self-empl 44 18600 1328 16560 1283 13030 1097
Exploration and development expenses 45 1710 4682 2140 6000 2190 7382
Other employment expenses 46 45880 149945 49500 170769 50290 190538
Clergy residence deduction 47 2180 19338 2410 23918 2470 27385
Other deductions 48 64040 56820 54250 53328 42840 49243
Total deductions before adjustments 49 998390 3274181 973500 3813307 874230 4184349
Social benefits repayment 50 4
Net income after adjustments 51 1439050 50614018 1319190 52117237 1098480 47916991
Canadian Forces personnel and police deduction 52 130 1775 330 4347 760 13591
Employee home relocation loan deduction 53 10 1 10 1 10 1
Security options deductions 54 540 1083 690 1501 770 1625
Other payments deductions 55 79940 641992 60000 516534 45620 420910
Limited partnership losses of other years 56 40 106 60 202 50 131
Non-capital losses of other years 57 2030 15230 1550 13093 1180 10174
Net capital losses of other years 58 29000 38784 31800 43897 28890 46145
Capital gains deduction 59 2100 17622 2430 24697 2330 28015
Northern residents deductions 60 12700 38548 12360 38431 11510 37432
Additional deductions 61 12860 64794 10650 54018 7680 44886
Farming/fishing losses of prior years 62 800 5981 690 5244 600 5033
Total deductions from net income 63 135210 826523 116310 702384 95910 608409
Taxable income assessed 64 1436030 49789367 1317460 51416223 1097280 47309802
Basic personal amount 65 1438700 14924561 1318860 13683856 1098170 11394870
Age amount 66 294120 1744402 260480 1397815 180850 879331
Spouse or common-law partner amount 67 111140 761401 95750 663329 83440 583019
Amount for eligible dependant 68 60790 595074 50870 496225 41800 406945
Amount for children 17 and under 69 217140 762053 205300 720536 188910 665782
Amount for infirm dependents age 18 or older 70 990 3530 970 3342 850 3025
CPP or QPP contributions through employment 71 1005240 1490287 930040 1589871 821120 1582263
CPP or QPP contributions self-employment and other eligible earnings 72 76280 71734 69110 70378 53530 60149
Employment Insurance premiums 73 978720 520319 906370 549244 798040 516686
Employment Insurance premiums on self-employment and other eligible earnings 74 210 99 160 95 120 70
PPIP premiums paid 75 291980 48321 248200 46290 211860 44858
PPIP premiums payable on employment income 76 5560 749 6030 967 6320 1180
PPIP premiums payable on self-employment income 77 18660 1710 16600 1652 13070 1412
Canada employment amount 78 1117100 1126307 1035910 1045474 903530 917553
Public transit amount 79 97910 84303 89200 79481 79220 72431
Children's fitness amount 80 83950 37318 86760 39830 86360 40668
Home buyers' amount 81 16170 72090 16440 73536 15400 69882
Adoption expenses 82 160 829 170 1053 190 1121
Pension income amount 83 370600 730180 355460 701540 254790 502131
Caregiver amount 84 15430 66771 14610 63936 13150 57745
Disability amount 85 32450 234863 25580 185100 18340 132748
Disability amount transferred from a dependent 86 12900 116988 12730 117640 11430 107219
Interest paid on student loans 87 59540 28364 54240 26951 46720 23993
Tuition, education, and textbook amounts 88 106180 618029 88930 490098 72490 383614
Tuition, education, and textbook amounts transferred from a child 89 38010 173946 39770 184612 39530 186313
Amounts transferred from spouse 90 58910 238707 41160 169770 30080 129242
Allowable portion of medical expenses 91 364810 855110 301590 774750 211500 558440
Total tax credits on personal amounts 92 1438940 3796207 1319050 3476606 1098320 2898404
Allowable charitable donations and government gifts 93 424660 351449 421030 371735 382080 353435
Eligible cultural, ecological gifts 94 480 551 490 656 390 724
Total tax credit on donations and gifts 95 420310 93685 417220 99612 378870 95093
Total federal non-refundable tax credits 96 1438960 3889892 1319080 3576217 1098330 2993497
Federal dividend tax credit 97 228250 119324 244420 154380 211400 158600
Overseas employment tax credit 98 100 194 120 264 130 395
Minimum tax carryover 99 1640 2900 1660 3622 1550 3829
Basic federal tax 100 1357830 3497564 1268750 4055364 1066750 4216583
Federal foreign tax credit 101 60160 6281 66350 7810 58690 9120
Federal political contribution tax credit 102 8410 1039 9710 1237 8570 1131
Investment tax credit 103 1360 934 1420 1131 1270 1024
Labour-sponsored funds tax credit 104 26910 8526 25760 9316 26310 10692
Alternative minimum tax payable 105 50 89 60 236 70 110
Net federal tax 106 1355170 3481503 1266670 4036646 1065040 4195393
CPP contributions payable on self-employment and other earnings 107 58680 113894 53390 111796 41880 95921
Employment Insurance premiums payable on self-employment and other eligible 108 210 99 160 95 120 70
Social benefits repayment 109 4
Net provincial or territorial tax 110 1001100 1379593 952530 1678987 804980 1723929
Total tax payable 111 1396270 4975276 1294520 5827761 1083210 6015651
Preliminary Table 2: All returns by total income class, all Canada
Item Item code 50000 -
54999 #
50000 -
54999 $
55000 -
59999 #
55000 -
59999 $
60000 -
69999 #
60000 -
69999 $
Number of taxable returns 1 927200 792880 1278570
Number of non-taxable returns 2 9910 6230 7480
Total number of returns 3 937100 799110 1286050
Employment income 4 753040 34717494 657220 33327783 1070430 61494585
Commissions (from employment) 5 20890 325794 18610 335621 31360 682694
Other employment income 6 118260 358568 105990 315238 184120 541642
Old Age Security pension 7 138760 807914 111330 647552 176900 1030335
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 201030 1529484 161390 1227319 246930 1877493
Other pensions or superannuation 9 181430 5213627 146870 4555354 225570 7486114
Elected split-pension amount 10 29170 348397 24940 313251 51170 722199
Universal Child Care Benefit (UCCB) 11 45670 66787 35680 52015 50730 74146
Employment Insurance and other benefits 12 115290 727471 88140 537856 121250 692141
Taxable amount of dividends 13 191200 1283236 170590 1157902 305430 2511747
Interest and other investment income 14 272750 559780 237210 508606 401220 943735
Net partnership income 15 7260 3762 6910 4027 14060 7311
Registered disability savings plan (RDSP) income 16 1 4
Net rental income 17 63490 142433 56520 125929 96510 233782
Taxable capital gains 18 82480 265362 75750 272916 137070 583834
Support payments received 19 3290 46129 2630 39905 3800 74705
Registered Retirement Savings Plan (RRSP) income 20 124480 600329 108400 551796 175420 983064
Other income 21 174140 555043 153330 514599 263310 934658
Net business income 22 56550 837651 48120 751053 77450 1273864
Net professional income 23 9850 194861 9190 196327 16760 400118
Net commission income 24 6290 125032 5480 119111 9190 236348
Net farming income 25 13450 89263 11390 74882 19300 139387
Net fishing income 26 1070 23545 820 21173 1130 29861
Workers' compensation benefits 27 30090 288048 23900 222757 32340 305288
Social assistance payments 28 2360 11814 1550 6703 1910 7991
Net federal supplements 29 2490 6901 1690 4789 2320 6552
Total income assessed 30 937100 49128723 799110 45884463 1286050 83273599
Registered pension plan (RPP) contributions 31 328870 883148 311190 953437 527080 1911590
RRSP deduction 32 394350 1465336 357860 1449313 616110 2836632
Saskatchewan Pension Plan (SPP) deduction 33 100 58 90 50 120 61
Deduction for elected split-pension amount 34 82470 944280 66440 880663 96770 1401777
Annual union, professional, or like dues 35 344420 245805 317750 250365 533020 469882
Universal Child Care Benefit repayment 36 250 223 190 153 310 259
Child care expenses 37 64920 261601 53190 222708 80640 355044
Disability supports deductions 38 70 398 60 252 90 416
Business investment loss 39 540 11532 420 7952 760 14651
Moving expenses 40 4890 21471 4380 22788 7310 42707
Support payments made 41 3640 23850 3370 23147 6510 48169
Carrying charges and interest expenses 42 124200 131209 112280 125943 197570 242490
Deductions for CPP/QPP contributions on self-employment/other earnings 43 38450 49953 29350 41115 42670 63405
Deduction for provincial parental insurance plan (PPIP) premiums on self-empl 44 11420 1036 9570 935 13720 1600
Exploration and development expenses 45 2260 8435 2290 9620 4840 23510
Other employment expenses 46 49410 201151 46760 202327 82510 381889
Clergy residence deduction 47 2470 31218 2270 32306 3670 58422
Other deductions 48 34180 45026 28000 43393 42330 78571
Total deductions before adjustments 49 775110 4325731 681620 4266466 1117680 7931076
Social benefits repayment 50 2240 280 24210 13694 77170 66661
Net income after adjustments 51 936990 44807452 799010 41607273 1285890 75281944
Canadian Forces personnel and police deduction 52 840 12751 1980 40860 3620 67750
Employee home relocation loan deduction 53 20 3 20 3 60 12
Security options deductions 54 910 1858 1030 2485 2070 5250
Other payments deductions 55 34430 306763 26790 234249 36090 319825
Limited partnership losses of other years 56 30 146 50 159 100 327
Non-capital losses of other years 57 940 9360 750 8326 1120 13074
Net capital losses of other years 58 26180 45325 24410 45713 45570 92597
Capital gains deduction 59 2160 29699 2110 34386 4400 97125
Northern residents deductions 60 10970 37019 10410 36582 19520 71235
Additional deductions 61 5660 30599 4580 24831 7230 40413
Farming/fishing losses of prior years 62 580 5457 470 4352 760 7068
Total deductions from net income 63 79830 479344 69900 432350 116050 715353
Taxable income assessed 64 936610 44329004 798710 41175524 1285490 74567982
Basic personal amount 65 936680 9719927 798810 8289451 1285520 13340596
Age amount 66 139050 600617 111590 413605 177290 471431
Spouse or common-law partner amount 67 73420 516608 65410 461887 111320 795120
Amount for eligible dependant 68 34350 334349 28390 275403 43430 420469
Amount for children 17 and under 69 173780 615217 157650 561360 275710 991686
Amount for infirm dependents age 18 or older 70 750 2675 640 2215 1040 3659
CPP or QPP contributions through employment 71 720210 1448524 629220 1284867 1025640 2119474
CPP or QPP contributions self-employment and other eligible earnings 72 38450 49953 29350 41115 42670 63405
Employment Insurance premiums 73 699530 463523 613590 411991 993080 675465
Employment Insurance premiums on self-employment and other eligible earnings 74 100 57 90 54 130 80
PPIP premiums paid 75 179270 42273 152170 39461 235710 67342
PPIP premiums payable on employment income 76 6540 1378 6180 1458 9810 2519
PPIP premiums payable on self-employment income 77 11450 1335 9590 1204 13740 2059
Canada employment amount 78 786050 802371 682820 699451 1106950 1137906
Public transit amount 79 68220 63694 59930 56650 94210 89820
Children's fitness amount 80 84000 40812 79510 39521 147500 76216
Home buyers' amount 81 14210 64799 12370 56919 19510 90542
Adoption expenses 82 170 1101 150 1022 310 2174
Pension income amount 83 199250 392626 161180 317491 249040 490675
Caregiver amount 84 10850 47626 9670 42776 15000 66801
Disability amount 85 13630 98635 10360 74997 14740 106699
Disability amount transferred from a dependent 86 10070 96080 9080 86602 15210 146298
Interest paid on student loans 87 40630 21915 34320 19062 53440 31070
Tuition, education, and textbook amounts 88 60940 307373 50310 261682 76510 371899
Tuition, education, and textbook amounts transferred from a child 89 37790 179052 36030 171927 66300 321657
Amounts transferred from spouse 90 23610 101986 19540 84800 30440 129614
Allowable portion of medical expenses 91 158470 438464 120660 349676 169100 530501
Total tax credits on personal amounts 92 936830 2467945 798920 2106997 1285700 3381777
Allowable charitable donations and government gifts 93 346600 338123 312790 320386 536680 609723
Eligible cultural, ecological gifts 94 350 977 330 949 560 2013
Total tax credit on donations and gifts 95 343900 91377 310680 86849 533560 166304
Total federal non-refundable tax credits 96 936870 2559323 798920 2193846 1285720 3548081
Federal dividend tax credit 97 192270 180044 171880 166980 307740 364774
Overseas employment tax credit 98 160 565 160 666 340 1639
Minimum tax carryover 99 1470 3996 1430 3863 2970 8064
Basic federal tax 100 915130 4379409 785850 4435254 1270120 8826820
Federal foreign tax credit 101 53730 10291 49500 10748 91900 24920
Federal political contribution tax credit 102 8060 1092 7510 1051 13850 2030
Investment tax credit 103 1320 1246 1270 1148 2430 2367
Labour-sponsored funds tax credit 104 24460 10451 23250 10320 38830 18338
Alternative minimum tax payable 105 80 128 100 208 450 644
Net federal tax 106 913630 4357121 784580 4412692 1268000 8780678
CPP contributions payable on self-employment and other earnings 107 29890 78781 22890 64811 32850 98745
Employment Insurance premiums payable on self-employment and other eligible 108 100 57 90 54 130 80
Social benefits repayment 109 2240 280 24210 13694 77170 66661
Net provincial or territorial tax 110 695290 1782028 601700 1787459 988440 3529264
Total tax payable 111 927200 6218614 792880 6279076 1278570 12476283
Preliminary Table 2: All returns by total income class, all Canada
Item Item code 70000 -
79999 #
70000 -
79999 $
80000 -
89999 #
80000 -
89999 $
90000 -
99999 #
90000 -
99999 $
Number of taxable returns 1 957240 701270 491060
Number of non-taxable returns 2 3370 1700 1090
Total number of returns 3 960610 702970 492150
Employment income 4 833920 55869214 621160 47339707 439150 37203836
Commissions (from employment) 5 24360 650252 19020 605347 15030 547807
Other employment income 6 146200 436816 105460 356186 75650 283357
Old Age Security pension 7 101390 584884 63970 364503 41170 229974
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 145150 1105929 92290 702910 59230 452456
Other pensions or superannuation 9 135840 4934429 87280 3333671 56660 2254374
Elected split-pension amount 10 29620 395060 20520 263307 11320 110536
Universal Child Care Benefit (UCCB) 11 32810 48462 21040 31324 12290 18255
Employment Insurance and other benefits 12 73460 390693 41720 216207 23880 124105
Taxable amount of dividends 13 241520 2258670 192220 2056098 146880 1709917
Interest and other investment income 14 306060 714809 234930 581575 173620 451252
Net partnership income 15 11980 8385 10590 7266 8870 7151
Registered disability savings plan (RDSP) income 16 28
Net rental income 17 76750 196785 60430 167709 44220 145824
Taxable capital gains 18 110180 545023 89420 528637 70180 467729
Support payments received 19 2440 54964 1680 41707 1160 34705
Registered Retirement Savings Plan (RRSP) income 20 127020 748820 91100 574667 62040 440060
Other income 21 206400 845380 160490 738560 119230 649461
Net business income 22 56870 1015777 42140 826046 29530 660634
Net professional income 23 14840 409701 12470 418316 10400 418801
Net commission income 24 7020 214319 5450 199490 4050 175136
Net farming income 25 14350 104292 10780 85829 7760 66801
Net fishing income 26 660 21635 440 15906 250 9514
Workers' compensation benefits 27 19630 178154 12740 114822 7680 74043
Social assistance payments 28 990 4292 580 2421 360 1495
Net federal supplements 29 1220 3541 720 2000 530 1569
Total income assessed 30 960610 71740313 702970 59574211 492150 46538791
Registered pension plan (RPP) contributions 31 444480 1976915 343390 1870747 242100 1491006
RRSP deduction 32 511960 2723187 402790 2480488 299940 2173887
Saskatchewan Pension Plan (SPP) deduction 33 100 52 70 38 40 21
Deduction for elected split-pension amount 34 65140 954705 42570 660437 29240 490071
Annual union, professional, or like dues 35 441310 435702 330840 353087 223980 245738
Universal Child Care Benefit repayment 36 200 165 160 161 100 90
Child care expenses 37 57300 265945 38640 192485 24720 127015
Disability supports deductions 38 70 470 40 220 40 293
Business investment loss 39 700 12968 620 12857 460 11221
Moving expenses 40 5410 38640 4010 33078 2910 26457
Support payments made 41 5610 48398 4820 46765 4180 46364
Carrying charges and interest expenses 42 158730 230861 128670 205752 99210 175638
Deductions for CPP/QPP contributions on self-employment/other earnings 43 29660 46714 21830 35843 16310 27669
Deduction for provincial parental insurance plan (PPIP) premiums on self-empl 44 8200 1203 5810 958 4370 765
Exploration and development expenses 45 4530 25758 4310 27948 3950 31538
Other employment expenses 46 65470 321289 52900 270005 42290 228306
Clergy residence deduction 47 2310 40767 1260 23251 780 15060
Other deductions 48 29230 67635 21040 65989 14820 56661
Total deductions before adjustments 49 866850 7191374 645870 6280110 457440 5147799
Social benefits repayment 50 91500 99713 64870 117265 43570 109304
Net income after adjustments 51 960520 64453153 702880 53182336 492090 41286463
Canadian Forces personnel and police deduction 52 2060 45036 1140 27398 710 17744
Employee home relocation loan deduction 53 60 11 100 17 110 15
Security options deductions 54 2200 7163 2090 7174 2080 8268
Other payments deductions 55 21580 185929 13870 119168 8420 76952
Limited partnership losses of other years 56 80 202 100 709 100 384
Non-capital losses of other years 57 780 10681 460 7625 350 6121
Net capital losses of other years 58 37160 85626 30460 77504 24320 68399
Capital gains deduction 59 3390 85923 2970 90407 2470 83209
Northern residents deductions 60 17530 66563 15530 62450 13240 56687
Additional deductions 61 4610 33348 3050 22503 2140 18654
Farming/fishing losses of prior years 62 620 6030 460 4846 390 4834
Total deductions from net income 63 86720 526980 67620 420285 52170 341618
Taxable income assessed 64 960230 63927155 702700 52763181 491970 40945766
Basic personal amount 65 960160 9964445 702600 7291615 491850 5104104
Age amount 66 93030 163609 30960 56169 13860 23052
Spouse or common-law partner amount 67 91280 662739 73100 534837 55420 410251
Amount for eligible dependant 68 32490 314282 23230 225195 15010 145062
Amount for children 17 and under 69 233930 852042 187320 689255 139410 520246
Amount for infirm dependents age 18 or older 70 850 2963 610 2069 460 1631
CPP or QPP contributions through employment 71 804900 1681763 602060 1265602 426550 899515
CPP or QPP contributions self-employment and other eligible earnings 72 29660 46714 21830 35843 16310 27669
Employment Insurance premiums 73 774590 534987 574950 403592 404670 285717
Employment Insurance premiums on self-employment and other eligible earnings 74 60 41 60 37 30 21
PPIP premiums paid 75 172290 51181 104850 31265 69480 20838
PPIP premiums payable on employment income 76 7490 2021 5650 1566 4350 1232
PPIP premiums payable on self-employment income 77 8220 1549 5820 1233 4370 985
Canada employment amount 78 856370 885287 635660 659127 448760 465960
Public transit amount 79 73100 70561 54630 53826 39780 39937
Children's fitness amount 80 135820 74495 115900 67187 89790 54717
Home buyers' amount 81 12640 59370 7680 36243 4800 22680
Adoption expenses 82 250 1722 210 1512 170 1216
Pension income amount 83 153480 301707 100600 197265 65700 128428
Caregiver amount 84 11440 52078 8970 41746 6460 29802
Disability amount 85 8440 61045 5470 39606 3480 25224
Disability amount transferred from a dependent 86 12250 119620 9630 94461 7050 69115
Interest paid on student loans 87 34510 18888 20610 10706 11290 5809
Tuition, education, and textbook amounts 88 52970 213122 36550 139173 23520 92936
Tuition, education, and textbook amounts transferred from a child 89 63940 317431 55080 280422 44910 234434
Amounts transferred from spouse 90 22380 92478 16650 67349 11730 47134
Allowable portion of medical expenses 91 101750 335780 62830 227767 43040 161519
Total tax credits on personal amounts 92 960320 2532288 702720 1868200 491950 1322885
Allowable charitable donations and government gifts 93 435970 522201 345670 455875 259450 369303
Eligible cultural, ecological gifts 94 450 1692 330 1883 220 1479
Total tax credit on donations and gifts 95 434060 142730 344410 125258 258650 101753
Total federal non-refundable tax credits 96 960330 2675018 702740 1993458 491960 1424638
Federal dividend tax credit 97 243720 329793 193610 300045 147820 249255
Overseas employment tax credit 98 410 2423 440 2891 400 2980
Minimum tax carryover 99 2360 5886 2060 4966 1650 4134
Basic federal tax 100 953050 8311618 698970 7314066 489840 6006838
Federal foreign tax credit 101 75230 26973 61830 27074 48870 25537
Federal political contribution tax credit 102 10780 1645 8840 1370 6690 1105
Investment tax credit 103 2350 2353 2180 2260 2070 2268
Labour-sponsored funds tax credit 104 31190 15661 19970 10722 13550 7619
Alternative minimum tax payable 105 1640 1206 2810 2303 2720 3026
Net federal tax 106 951550 8266621 697780 7274185 488950 5971772
CPP contributions payable on self-employment and other earnings 107 22790 72224 16690 54749 12310 41823
Employment Insurance premiums payable on self-employment and other eligible 108 60 41 60 37 30 21
Social benefits repayment 109 91500 99713 64870 117265 43570 109304
Net provincial or territorial tax 110 752670 3329887 574900 3065953 406880 2581420
Total tax payable 111 957240 11769113 701270 10512800 491060 8704696
Preliminary Table 2: All returns by total income class, all Canada
Item Item code 100000 -
149999 #
100000 -
149999 $
150000 -
249999 #
150000 -
249999 $
250000 and over # 250000 and over $
Number of taxable returns 1 953810 358660 186100
Number of non-taxable returns 2 2370 1130 420
Total number of returns 3 956180 359800 186520
Employment income 4 833600 84612117 293020 41636737 140560 49953578
Commissions (from employment) 5 41570 2084212 22160 2029778 11930 3349531
Other employment income 6 169310 918601 68380 744909 34750 1913385
Old Age Security pension 7 91420 491199 47110 237640 33370 154439
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 124740 965969 57800 461746 37490 311885
Other pensions or superannuation 9 124400 5292034 53210 2697314 27990 2253696
Elected split-pension amount 10 20320 227226 7240 64645 3590 25734
Universal Child Care Benefit (UCCB) 11 17100 26027 4760 7583 1310 2071
Employment Insurance and other benefits 12 34680 173669 5970 34270 1250 8467
Taxable amount of dividends 13 362320 6493890 189910 6366857 129650 17772630
Interest and other investment income 14 391800 1354540 190410 1108069 132480 2630331
Net partnership income 15 28000 29561 22700 45426 27920 128794
Registered disability savings plan (RDSP) income 16 1
Net rental income 17 100700 446618 47100 392998 29330 936084
Taxable capital gains 18 181410 1827004 103710 2164614 81430 8219799
Support payments received 19 2150 103573 650 52426 220 34957
Registered Retirement Savings Plan (RRSP) income 20 113690 1171136 35990 696533 12990 734637
Other income 21 277270 2414414 138470 2259974 94340 4101903
Net business income 22 61360 1855817 24700 1231484 13850 1672615
Net professional income 23 33840 2070193 30060 3746447 28200 9325513
Net commission income 24 9670 598205 4810 492209 1980 375846
Net farming income 25 18200 204238 8390 143361 5510 170191
Net fishing income 26 540 26428 170 13144 70 8354
Workers' compensation benefits 27 10940 142942 2220 63008 610 27996
Social assistance payments 28 670 3089 240 932 140 817
Net federal supplements 29 1110 3140 590 1665 350 1092
Total income assessed 30 956180 113535843 359800 66693769 186520 104114344
Registered pension plan (RPP) contributions 31 378150 2400185 96820 700181 29230 272863
RRSP deduction 32 628500 6738039 245660 4238679 125060 2930681
Saskatchewan Pension Plan (SPP) deduction 33 70 38 20 14 10 4
Deduction for elected split-pension amount 34 63330 1197696 26140 526168 11760 248348
Annual union, professional, or like dues 35 336490 367223 80790 88730 25460 27377
Universal Child Care Benefit repayment 36 140 132 20 22 10 13
Child care expenses 37 38890 208466 12270 74041 4540 28323
Disability supports deductions 38 100 1118 30 396 30 1186
Business investment loss 39 1130 25836 630 28642 430 41415
Moving expenses 40 5940 62401 1940 26681 570 10796
Support payments made 41 10960 165204 6110 155145 4870 258832
Carrying charges and interest expenses 42 246040 572225 130350 505736 97820 1150905
Deductions for CPP/QPP contributions on self-employment/other earnings 43 43860 77691 30890 58888 25340 49807
Deduction for provincial parental insurance plan (PPIP) premiums on self-empl 44 12260 2385 10360 2266 9080 2042
Exploration and development expenses 45 14110 137612 13520 200794 19840 964864
Other employment expenses 46 100380 670975 43110 422060 21000 366667
Clergy residence deduction 47 1060 21776 170 4751 40 972
Other deductions 48 33130 223192 17910 276793 14560 599388
Total deductions before adjustments 49 886780 12872194 333400 7309986 171890 6954482
Social benefits repayment 50 95120 386427 41370 228069 26350 149591
Net income after adjustments 51 956030 100285078 359700 59167287 186460 97034136
Canadian Forces personnel and police deduction 52 1240 35547 160 4385 30 650
Employee home relocation loan deduction 53 450 89 380 71 200 112
Security options deductions 54 9620 62617 10570 146371 13280 2089857
Other payments deductions 55 12190 148058 2560 64295 800 29023
Limited partnership losses of other years 56 300 1343 270 1378 360 11612
Non-capital losses of other years 57 810 20395 450 17780 360 63113
Net capital losses of other years 58 66440 246942 39370 241379 31740 538018
Capital gains deduction 59 7740 381045 6980 634568 9080 1904457
Northern residents deductions 60 33390 148818 15940 63545 2640 9937
Additional deductions 61 4710 71654 2280 65096 1260 52840
Farming/fishing losses of prior years 62 890 11810 460 10510 300 14493
Total deductions from net income 63 131320 1131105 73460 1252024 53470 4719028
Taxable income assessed 64 955610 99158067 359450 57920482 186370 92316465
Basic personal amount 65 955270 9911443 359070 3723672 185800 1925993
Age amount 66 12180 23467 1900 7188 920 3300
Spouse or common-law partner amount 67 123600 935044 51900 405813 27230 220510
Amount for eligible dependant 68 23830 229171 7250 69325 3040 29330
Amount for children 17 and under 69 280250 1056458 110420 426754 59490 240308
Amount for infirm dependents age 18 or older 70 940 3401 370 1374 200 729
CPP or QPP contributions through employment 71 804380 1691553 276890 578176 127050 262238
CPP or QPP contributions self-employment and other eligible earnings 72 43860 77691 30890 58888 25340 49807
Employment Insurance premiums 73 732300 516412 230140 161907 89310 61859
Employment Insurance premiums on self-employment and other eligible earnings 74 50 32 20 11 2
PPIP premiums paid 75 129710 38884 41000 11950 20600 5719
PPIP premiums payable on employment income 76 7920 2253 2220 628 570 151
PPIP premiums payable on self-employment income 77 12270 3070 10360 2918 9080 2629
Canada employment amount 78 853990 886309 302050 312852 145170 150079
Public transit amount 79 75680 76428 23860 23656 8960 9286
Children's fitness amount 80 184140 117989 75660 53570 41590 32338
Home buyers' amount 81 7510 35868 1880 9100 490 2359
Adoption expenses 82 340 2524 140 1128 80 757
Pension income amount 83 139250 272042 58450 113760 30640 59295
Caregiver amount 84 12430 58801 4030 18446 1620 7152
Disability amount 85 6710 48569 2960 21402 1860 13480
Disability amount transferred from a dependent 86 13850 135592 5240 49867 2530 23859
Interest paid on student loans 87 16170 8681 4100 2193 1290 625
Tuition, education, and textbook amounts 88 35580 165746 9170 48698 3300 16533
Tuition, education, and textbook amounts transferred from a child 89 100740 539180 44110 248304 25830 154903
Amounts transferred from spouse 90 23750 93497 8650 33409 3880 15431
Allowable portion of medical expenses 91 93390 409783 43860 243367 29890 234407
Total tax credits on personal amounts 92 955620 2600983 359410 994253 186150 528462
Allowable charitable donations and government gifts 93 545270 1016051 232290 747498 136440 2085579
Eligible cultural, ecological gifts 94 430 4161 180 5746 140 28042
Total tax credit on donations and gifts 95 544040 283176 232000 212633 136320 609321
Total federal non-refundable tax credits 96 955640 2884159 359430 1206886 186200 1137783
Federal dividend tax credit 97 363190 941423 189000 931332 127440 2764714
Overseas employment tax credit 98 1820 18427 1490 21202 420 6932
Minimum tax carryover 99 5380 14070 4030 13057 3350 28676
Basic federal tax 100 951660 16140773 357830 11121162 185570 21055188
Federal foreign tax credit 101 130520 100106 78800 111600 63780 284371
Federal political contribution tax credit 102 17130 3124 10270 2275 9100 2605
Investment tax credit 103 7200 9278 6900 12875 10510 61093
Labour-sponsored funds tax credit 104 23260 13961 5460 3508 1560 1038
Alternative minimum tax payable 105 10660 20281 7200 32299 6330 97869
Net federal tax 106 949420 16020652 356690 10995057 185010 20724529
CPP contributions payable on self-employment and other earnings 107 32350 113377 20860 78137 16460 64036
Employment Insurance premiums payable on self-employment and other eligible 108 50 32 20 11 2
Social benefits repayment 109 95120 386427 41370 228069 26350 149591
Net provincial or territorial tax 110 792130 7123206 300260 4924422 154220 9226804
Total tax payable 111 953810 23644094 358660 16225805 186100 30164962
Preliminary Table 2: All returns by total income class, all Canada
Item Item code 50000 and over # 50000 and over $
Number of taxable returns 1 6646780
Number of non-taxable returns 2 33700
Total number of returns 3 6680480
Employment income 4 5642100 446155051
Commissions (from employment) 5 204920 10611036
Other employment income 6 1008110 5868702
Old Age Security pension 7 805430 4548441
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 1126040 8635191
Other pensions or superannuation 9 1039260 38020614
Elected split-pension amount 10 197890 2470355
Universal Child Care Benefit (UCCB) 11 221390 326670
Employment Insurance and other benefits 12 505650 2904878
Taxable amount of dividends 13 1929710 41610946
Interest and other investment income 14 2340480 8852697
Net partnership income 15 138300 241682
Registered disability savings plan (RDSP) income 16 20 35
Net rental income 17 575040 2788162
Taxable capital gains 18 931640 14874916
Support payments received 19 18020 483070
Registered Retirement Savings Plan (RRSP) income 20 851120 6501044
Other income 21 1586960 13013992
Net business income 22 410580 10124940
Net professional income 23 165590 17180277
Net commission income 24 53940 2535695
Net farming income 25 109130 1078243
Net fishing income 26 5160 169560
Workers' compensation benefits 27 140160 1417056
Social assistance payments 28 8780 39554
Net federal supplements 29 11010 31248
Total income assessed 30 6680480 640484055
Registered pension plan (RPP) contributions 31 2701300 12460072
RRSP deduction 32 3582210 27036243
Saskatchewan Pension Plan (SPP) deduction 33 610 334
Deduction for elected split-pension amount 34 483860 7304145
Annual union, professional, or like dues 35 2634050 2483910
Universal Child Care Benefit repayment 36 1370 1220
Child care expenses 37 375100 1735628
Disability supports deductions 38 520 4748
Business investment loss 39 5700 167074
Moving expenses 40 37360 285018
Support payments made 41 50070 815873
Carrying charges and interest expenses 42 1294870 3340759
Deductions for CPP/QPP contributions on self-employment/other earnings 43 278350 451086
Deduction for provincial parental insurance plan (PPIP) premiums on self-empl 44 84790 13189
Exploration and development expenses 45 69630 1430080
Other employment expenses 46 503830 3064670
Clergy residence deduction 47 14030 228524
Other deductions 48 235190 1456648
Total deductions before adjustments 49 5936640 62279219
Social benefits repayment 50 466400 1171004
Net income after adjustments 51 6679560 577105122
Canadian Forces personnel and police deduction 52 11790 252120
Employee home relocation loan deduction 53 1390 333
Security options deductions 54 43850 2331042
Other payments deductions 55 156740 1484260
Limited partnership losses of other years 56 1390 16259
Non-capital losses of other years 57 6020 156474
Net capital losses of other years 58 325640 1441501
Capital gains deduction 59 41290 3340818
Northern residents deductions 60 139170 552835
Additional deductions 61 35510 359940
Farming/fishing losses of prior years 62 4930 69399
Total deductions from net income 63 730520 10018089
Taxable income assessed 64 6677140 567103626
Basic personal amount 65 6675750 69271245
Age amount 66 580780 1762438
Spouse or common-law partner amount 67 672690 4942808
Amount for eligible dependant 68 211020 2042586
Amount for children 17 and under 69 1617950 5953326
Amount for infirm dependents age 18 or older 70 5860 20716
CPP or QPP contributions through employment 71 5416880 11231713
CPP or QPP contributions self-employment and other eligible earnings 72 278350 451086
Employment Insurance premiums 73 5112150 3515454
Employment Insurance premiums on self-employment and other eligible earnings 74 540 334
PPIP premiums paid 75 1105080 308914
PPIP premiums payable on employment income 76 50740 13206
PPIP premiums payable on self-employment income 77 84890 16982
Canada employment amount 78 5817820 5999342
Public transit amount 79 498350 483857
Children's fitness amount 80 953900 556844
Home buyers' amount 81 81080 377880
Adoption expenses 82 1810 13156
Pension income amount 83 1157570 2273288
Caregiver amount 84 80460 365228
Disability amount 85 67640 489657
Disability amount transferred from a dependent 86 84910 821494
Interest paid on student loans 87 216370 118948
Tuition, education, and textbook amounts 88 348850 1617162
Tuition, education, and textbook amounts transferred from a child 89 474720 2447310
Amounts transferred from spouse 90 160620 665699
Allowable portion of medical expenses 91 822990 2931264
Total tax credits on personal amounts 92 6677610 17803791
Allowable charitable donations and government gifts 93 3151160 6464739
Eligible cultural, ecological gifts 94 2980 46941
Total tax credit on donations and gifts 95 3137620 1819399
Total federal non-refundable tax credits 96 6677800 19623190
Federal dividend tax credit 97 1936670 6228358
Overseas employment tax credit 98 5640 57725
Minimum tax carryover 99 24700 86713
Basic federal tax 100 6608010 87591129
Federal foreign tax credit 101 654160 621620
Federal political contribution tax credit 102 92230 16297
Investment tax credit 103 36220 94888
Labour-sponsored funds tax credit 104 181540 91618
Alternative minimum tax payable 105 32000 157962
Net federal tax 106 6595590 86803306
CPP contributions payable on self-employment and other earnings 107 207080 666682
Employment Insurance premiums payable on self-employment and other eligible 108 540 334
Social benefits repayment 109 466400 1171004
Net provincial or territorial tax 110 5266490 37350443
Total tax payable 111 6646780 125995444
Date modified:
2013-11-04