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Interim Table 5A: Taxable returns by province and territory

Item Item code Newfoundland & Labrador Newfoundland & Labrador $ Prince Edward Island Prince Edward Island $ Nova Scotia Nova Scotia $
Number of taxable returns 1 248060 0 71670 0 461790 0
Number of non-taxable returns 2 0 0 0 0 0 0
Total number of returns 3 248060 0 71670 0 461790 0
Employment income 4 189440 6498594 54830 1718873 339420 12701618
Commissions (from employment) 5 2240 41818 680 17576 7000 185657
Other employment income 6 20610 75457 4100 20999 38940 160197
Old Age Security pension 7 31700 176750 10510 58497 79220 441513
CPP or QPP benefits 8 53610 352588 16510 105270 116770 803518
Other pensions or superannuation 9 38790 727771 10650 206425 88390 1786876
Universal Child Care Benefit 10 11100 7946 3810 2853 19080 13916
Employment Insurance & other benefits 11 84600 711752 21300 163320 81550 531385
Taxable amount of dividends 12 23430 102285 11080 73673 78220 794415
Interest & other investment income 13 56070 81221 20540 31854 127790 230092
Net rental income 14 9250 4752 2900 5293 14050 42382
Taxable capital gains 15 14460 68237 6670 55833 49130 343287
RRSP income 16 22260 115324 6710 38685 43350 241156
Net business income 17 9640 91644 4910 54335 28700 333355
Net professional income 18 2330 163739 710 34159 5380 286076
Net commission income 19 920 19688 320 5711 2240 46260
Net farming income 20 320 146 1500 14231 3250 18117
Net fishing income 21 10350 104522 2740 50532 5110 101440
Tax exempt income 22 20570 75960 4160 13288 34370 130127
Other income 23 32550 166500 10750 45693 82470 419893
Total income assessed 24 248060 9586694 71670 2717098 461780 19611280
RPP deduction 25 67480 182768 18240 45717 127120 335542
RRSP deduction 26 57870 271829 18480 80984 127190 592413
Annual union, professional, or like dues 27 87390 46669 19970 9383 122290 68184
Child care expenses 28 11390 36145 4420 12801 25290 81680
Carrying charges & interest expenses 29 16750 23921 6630 9199 53800 87160
Ded. for CPP/QPP contrib. on self-employ. & other earnings 30 14340 8556 5760 4340 25530 18942
Other employment expenses 31 12710 41664 1950 6807 20840 76656
Other deductions (from Total income) 32 19430 42280 5260 12109 29490 108475
Total deductions before adjustments 33 154510 653831 45610 181339 297620 1369054
Social benefits repayment 34 7470 13420 1770 4573 13050 31360
Net income after adjustments 35 248060 8919623 71660 2531407 461690 18214733
Capital gains deduction 36 240 13704 320 19457 710 43607
Losses of other years 37 2740 7116 1320 5746 10640 27724
Additional deductions (from Net Income) 38 33170 141992 4860 15269 38250 158723
Total deductions from net income 39 35910 162813 6350 40472 48860 230058
Taxable income assessed 40 248050 8756891 71660 2491032 461670 17984915
Basic personal amount 41 248060 2187046 71670 632345 461790 4073534
Age amount 42 30350 138373 9720 42164 72580 313380
Spouse/common-law partner & elig. Depend. amts, & adopt. exp. 43 33330 181502 7830 43845 61990 351040
CPP or QPP contributions 44 193130 222164 55690 65150 343430 440869
Employment Insurance premiums 45 186430 87861 52820 25302 320620 168315
Canada Employment Amount 46 193360 47885 55860 13880 348660 86318
Public transit passes amount 47 910 226 80 19 6400 1786
Pension income amount 48 41110 79943 12050 23391 96710 188468
Caregiver amount 49 4670 17139 530 1833 3410 11544
Disability amount 50 6220 45399 1520 10993 12250 87947
Tuition, education and textbook amounts 51 32270 136257 7030 35276 43840 213742
Interest paid on your student loan 52 15220 14478 3760 2954 23160 20136
Amounts transferred from your spouse or common-law partner 53 9140 40185 2550 10748 18870 80476
Allowable amount of medical expenses 54 62880 101066 18480 31241 103830 174065
Total tax credits on Personal Amounts 55 248060 503178 71670 143219 461790 947273
Allow. charitable don., govt. gifts, cultural & ecological gifts 56 78060 72804 25410 27211 153000 192376
Donations and gifts 57 76400 19411 25000 7351 150470 52642
Total non-refundable tax credits 58 248060 522589 71670 150570 461790 999915
Basic federal tax 59 223840 991665 66160 268377 423260 2091913
Federal dividend tax credit 60 22680 15192 10720 10931 75780 118965
CPP contribution payable on self-employ. and other earnings 61 14340 17113 5760 8679 25530 37884
Net federal tax 62 223680 987779 66000 265971 422850 2079329
Net provincial/territorial tax 63 242270 814335 70200 196621 448030 1513629
Total tax payable 64 248060 1832647 71670 475845 461790 3662202



Item Item code New Brunswick New Brunswick $ Quebec Quebec $ Ontario Ontario $
Number of taxable returns 1 367420 0 3731990 0 5968680 0
Number of non-taxable returns 2 0 0 0 0 0 0
Total number of returns 3 367420 0 3731990 0 5968680 0
Employment income 4 287820 10155712 2979170 117041284 4441310 219255780
Commissions (from employment) 5 5510 125014 86120 2024345 120030 4431420
Other employment income 6 36580 131207 391130 1066553 708080 3801929
Old Age Security pension 7 49660 275977 467460 2588674 983040 5435967
CPP or QPP benefits 8 77460 518186 718760 4923936 1270990 9245219
Other pensions or superannuation 9 59080 1205041 574370 12340342 1001060 22472918
Universal Child Care Benefit 10 16570 12280 177050 132110 278270 209149
Employment Insurance & other benefits 11 87460 594614 644990 3680751 560560 3109231
Taxable amount of dividends 12 49740 318564 614050 5429869 1207850 9869879
Interest & other investment income 13 92630 148407 1148550 2708867 2311670 6755580
Net rental income 14 10960 13976 297380 1193118 359780 844770
Taxable capital gains 15 32090 202946 395370 2738118 854990 7042761
RRSP income 16 32000 172975 346690 1602642 630700 3652189
Net business income 17 23520 255542 221350 3253558 575770 8178705
Net professional income 18 3510 181866 70080 5287306 112440 7956445
Net commission income 19 1600 34678 23650 602092 46430 1164313
Net farming income 20 2230 8670 29320 265945 68460 356562
Net fishing income 21 2250 26039 1110 15292 250 1577
Tax exempt income 22 17230 54268 229860 755178 293520 1248306
Other income 23 55240 288748 718010 3099634 1283690 7356713
Total income assessed 24 367420 14724711 3731960 170749614 5968640 322389413
RPP deduction 25 100130 253230 1197110 2573344 1318700 4131776
RRSP deduction 26 98490 434270 1500000 6858575 2279720 12303494
Annual union, professional, or like dues 27 96100 56347 1424380 847097 1599150 1032140
Child care expenses 28 22230 71747 318320 592235 358730 1495530
Carrying charges & interest expenses 29 36460 47739 231400 466020 934720 1827279
Ded. for CPP/QPP contrib. on self-employ. & other earnings 30 19150 13090 228980 203391 483020 378476
Other employment expenses 31 19400 70484 113400 497061 329340 1701931
Other deductions (from Total income) 32 23810 61126 199530 719877 324020 1931345
Total deductions before adjustments 33 236840 1008034 2653800 12757615 4265080 24802000
Social benefits repayment 34 8280 18288 86540 191282 189060 479495
Net income after adjustments 35 367360 13700280 3731620 157842838 5966850 297177934
Capital gains deduction 36 550 28572 8600 523482 13040 800394
Losses of other years 37 6720 17843 88530 228195 202560 695163
Additional deductions (from Net Income) 38 21320 70921 275860 1188902 367380 2762302
Total deductions from net income 39 28200 117343 367260 1940906 568340 4258217
Taxable income assessed 40 367340 13583001 3731520 155903077 5966390 292923837
Basic personal amount 41 367420 3242091 3731950 32920986 5968600 52639737
Age amount 42 45760 196509 420950 1768357 849250 3480721
Spouse/common-law partner & elig. Depend. amts, & adopt. exp. 43 47550 268930 456690 2673890 755690 4475047
CPP or QPP contributions 44 291110 361748 3039970 4130614 4643900 6684213
Employment Insurance premiums 45 272120 138413 2771240 1246360 4097840 2398658
Canada Employment Amount 46 294720 73145 3046110 753567 4647420 1143845
Public transit passes amount 47 1350 339 235140 89960 262380 142202
Pension income amount 48 63830 125075 621910 1212212 1117690 2180168
Caregiver amount 49 3730 13624 23100 83163 57750 243693
Disability amount 50 6840 50032 40750 313745 132020 970550
Tuition, education and textbook amounts 51 33100 148451 418070 1388994 670250 3178765
Interest paid on your student loan 52 21650 18936 155100 79470 211080 158475
Amounts transferred from your spouse or common-law partner 53 12580 51094 112870 413815 179630 713717
Allowable amount of medical expenses 54 93320 168577 1055690 1661052 734770 1985943
Total tax credits on Personal Amounts 55 367420 740688 3731980 7433117 5968650 12260384
Allow. charitable don., govt. gifts, cultural & ecological gifts 56 121020 155239 1213040 705096 2231070 3962662
Donations and gifts 57 118230 42577 1190830 183768 2214350 1102063
Total non-refundable tax credits 58 367420 783264 3731980 7616885 5968650 13362447
Basic federal tax 59 349450 1536622 3731530 19648011 5720960 41022256
Federal dividend tax credit 60 48890 48025 618820 814476 1200800 1504254
CPP contribution payable on self-employ. and other earnings 61 19150 26180 0 0 483020 756952
Net federal tax 62 349060 1529308 3731520 19486852 5711160 40657415
Net provincial/territorial tax 63 347040 1061135 2360 47085 5498470 22182062
Total tax payable 64 367420 2634911 3731990 19725218 5968680 64075924



Item Item code Manitoba Manitoba $ Saskatchewan Saskatchewan $ Alberta Alberta $
Number of taxable returns 1 557150 0 470350 0 1743660 0
Number of non-taxable returns 2 0 0 0 0 0 0
Total number of returns 3 557150 0 470350 0 1743660 0
Employment income 4 427170 16982768 353570 14721234 1434870 80591105
Commissions (from employment) 5 9370 253831 7520 219785 42020 1749497
Other employment income 6 54950 219324 45950 172157 180100 1960553
Old Age Security pension 7 88260 492112 78930 442345 192590 1057351
CPP or QPP benefits 8 120240 819282 104410 699939 259830 1805290
Other pensions or superannuation 9 87820 1669904 70190 1305298 176930 3605581
Universal Child Care Benefit 10 24980 18861 20530 15804 79630 60405
Employment Insurance & other benefits 11 51100 258364 42330 225444 134150 736178
Taxable amount of dividends 12 104290 565432 93530 705418 374010 5794668
Interest & other investment income 13 204830 450340 172950 418570 588590 1847274
Net rental income 14 24380 88872 26630 96677 93500 293647
Taxable capital gains 15 74460 438017 70800 464797 243830 3979085
RRSP income 16 51600 286941 40110 243627 159780 952499
Net business income 17 50320 696757 45780 605310 165270 2837321
Net professional income 18 8040 431629 5110 277778 18180 1057224
Net commission income 19 2740 75382 3110 69736 10210 283508
Net farming income 20 24140 149858 54190 334530 68900 352507
Net fishing income 21 750 2815 170 473 330 1745
Tax exempt income 22 32250 90301 29090 87132 70210 262186
Other income 23 123030 559588 120820 587368 358930 2204553
Total income assessed 24 557150 24550378 470350 21693422 1743650 111432176
RPP deduction 25 176910 437306 150340 386294 348920 1217943
RRSP deduction 26 198330 871087 166030 751648 702940 4088039
Annual union, professional, or like dues 27 181230 98727 141950 85382 417860 249054
Child care expenses 28 31960 80268 22700 59208 77560 261723
Carrying charges & interest expenses 29 98090 90029 80170 73864 270330 493326
Ded. for CPP/QPP contrib. on self-employ. & other earnings 30 45220 33141 49600 33972 139750 109770
Other employment expenses 31 28240 111802 23040 90141 93010 462793
Other deductions (from Total income) 32 28480 152265 37390 168436 126300 1058504
Total deductions before adjustments 33 413110 1874626 349410 1648947 1235400 7941160
Social benefits repayment 34 10580 27376 11280 26741 47230 122550
Net income after adjustments 35 557030 22655518 470230 20022626 1743290 103387826
Capital gains deduction 36 3060 125106 5360 162881 13880 649635
Losses of other years 37 15510 37543 15680 41765 53350 213041
Additional deductions (from Net Income) 38 49260 180558 37030 167382 173620 1700164
Total deductions from net income 39 66000 343228 56220 372123 231900 2562903
Taxable income assessed 40 556980 22313078 470180 19651158 1743160 100826440
Basic personal amount 41 557140 4910038 470340 4150827 1743630 15359108
Age amount 42 80320 336946 71620 300195 162060 652120
Spouse/common-law partner & elig. Depend. amts, & adopt. exp. 43 61210 352060 51410 296805 202240 1203583
CPP or QPP contributions 44 437660 587623 365690 496179 1468440 2155320
Employment Insurance premiums 45 395280 217131 320590 178345 1287400 755493
Canada Employment Amount 46 436880 108225 358410 89084 1458480 362992
Public transit passes amount 47 12800 3735 5410 1117 69470 20091
Pension income amount 48 103260 200763 84450 162640 205220 396936
Caregiver amount 49 3660 14568 1880 6810 9910 37733
Disability amount 50 11860 87901 7740 57036 23510 179844
Tuition, education and textbook amounts 51 56640 217346 46500 183655 185790 758772
Interest paid on your student loan 52 14150 9197 18790 14499 80250 59559
Amounts transferred from your spouse or common-law partner 53 16850 63562 13350 48982 35410 126268
Allowable amount of medical expenses 54 99890 189132 83260 176245 212440 449158
Total tax credits on Personal Amounts 55 557150 1112981 470340 939770 1743650 3433847
Allow. charitable don., govt. gifts, cultural & ecological gifts 56 223740 388150 174330 249563 568630 1160090
Donations and gifts 57 221440 107885 172480 68761 564420 324580
Total non-refundable tax credits 58 557150 1220866 470350 1008531 1743650 3758427
Basic federal tax 59 531040 2699378 445010 2461707 1708350 15716675
Federal dividend tax credit 60 103970 86863 92770 100527 374230 814898
CPP contribution payable on self-employ. and other earnings 61 45220 66282 49600 67944 139750 219540
Net federal tax 62 530710 2688443 444650 2448583 1707760 15625178
Net provincial/territorial tax 63 540680 1918623 445540 1525255 1460510 6293110
Total tax payable 64 557150 4700724 470350 4068523 1743660 22260377



Item Item code British Columbia British Columbia $ Yukon Yukon $ Northwest Territories Northwest Territories $
Number of taxable returns 1 2028900 0 15700 0 19260 0
Number of non-taxable returns 2 0 0 0 0 0 0
Total number of returns 3 2028900 0 15700 0 19260 0
Employment income 4 1491130 68768044 13730 638427 18200 1075239
Commissions (from employment) 5 44680 1591005 120 4653 150 4963
Other employment income 6 262660 1362358 1130 6235 980 9172
Old Age Security pension 7 323350 1766707 1160 6192 630 3253
CPP or QPP benefits 8 428550 3025284 1850 12832 1170 8076
Other pensions or superannuation 9 316700 6577043 1320 27779 950 21415
Universal Child Care Benefit 10 81930 61060 740 534 1150 843
Employment Insurance & other benefits 11 187780 993916 2500 17221 2820 20337
Taxable amount of dividends 12 412260 4313695 2640 19964 1860 27856
Interest & other investment income 13 798450 2433351 4110 6370 4070 5622
Net rental income 14 151980 492241 1080 2431 790 1442
Taxable capital gains 15 310520 3753756 1650 13146 1380 11262
RRSP income 16 202850 1233947 1410 9213 1830 10430
Net business income 17 245000 3910131 2080 29052 1110 20251
Net professional income 18 34480 1382326 230 8495 180 9224
Net commission income 19 17510 552598 40 448 30 608
Net farming income 20 21210 26790 80 -275 50 237
Net fishing income 21 4340 75315 0 0 20 81
Tax exempt income 22 110800 485286 810 4150 710 2697
Other income 23 439050 2346908 2840 11885 3080 12852
Total income assessed 24 2028900 105151758 15700 818726 19260 1245862
RPP deduction 25 439150 1307064 5300 16142 7600 25143
RRSP deduction 26 758830 4211407 5750 31299 7500 45050
Annual union, professional, or like dues 27 567600 411751 5680 3583 8090 5807
Child care expenses 28 88130 316597 850 2653 1150 4589
Carrying charges & interest expenses 29 464940 639809 2750 1825 1040 2066
Ded. for CPP/QPP contrib. on self-employ. & other earnings 30 199200 157936 1320 1103 770 667
Other employment expenses 31 100600 502978 470 1885 440 1331
Other deductions (from Total income) 32 136500 752702 1330 3886 1610 5900
Total deductions before adjustments 33 1488270 8300255 11460 62375 14390 90554
Social benefits repayment 34 61070 160751 470 804 450 801
Net income after adjustments 35 2028280 96715761 15700 755546 19250 1154548
Capital gains deduction 36 4900 325789 30 1536 20 2234
Losses of other years 37 80750 313605 390 1231 290 1122
Additional deductions (from Net Income) 38 164170 966765 13190 69077 15720 88435
Total deductions from net income 39 242050 1606366 13250 71844 15750 91791
Taxable income assessed 40 2028130 95110942 15700 683702 19250 1062761
Basic personal amount 41 2028870 17879574 15700 138638 19260 169747
Age amount 42 278220 1127257 970 3738 490 1912
Spouse/common-law partner & elig. Depend. amts, & adopt. exp. 43 244370 1426127 1600 9897 2280 14404
CPP or QPP contributions 44 1571350 2195530 14010 20736 18310 28965
Employment Insurance premiums 45 1345070 762046 12770 7468 17420 10788
Canada Employment Amount 46 1581690 393372 13910 3474 18300 4571
Public transit passes amount 47 85480 34740 110 22 120 24
Pension income amount 48 358840 699995 1440 2800 980 1902
Caregiver amount 49 24480 110170 40 146 50 218
Disability amount 50 37650 274498 140 1013 130 1036
Tuition, education and textbook amounts 51 225610 914635 1480 5945 2080 8681
Interest paid on your student loan 52 72500 56917 610 479 1120 910
Amounts transferred from your spouse or common-law partner 53 55620 206634 200 712 230 819
Allowable amount of medical expenses 54 270860 668732 1020 2215 630 1479
Total tax credits on Personal Amounts 55 2028900 4079418 15700 30085 19260 37432
Allow. charitable don., govt. gifts, cultural & ecological gifts 56 659780 1091000 4240 4972 4570 5296
Donations and gifts 57 655660 302437 4200 1359 4500 1447
Total non-refundable tax credits 58 2028900 4381855 15700 31444 19260 38879
Basic federal tax 59 1969930 12930809 15400 87789 19100 158937
Federal dividend tax credit 60 411020 637185 2630 2833 1870 3830
CPP contribution payable on self-employ. and other earnings 61 199200 315871 1320 2205 770 1334
Net federal tax 62 1968840 12814798 15380 87540 19100 158801
Net provincial/territorial tax 63 1745250 5713515 15450 39672 17820 62974
Total tax payable 64 2028900 19004936 15700 133628 19260 223911



Item Item code Nunavut Nunavut $ Outside Canada Outside Canada $ Grand total Grand total $
Number of taxable returns 1 8990 0 28340 0 15721950 0
Number of non-taxable returns 2 0 0 0 0 0 0
Total number of returns 3 8990 0 28340 0 15721950 0
Employment income 4 8750 487713 10870 670815 12050290 551307204
Commissions (from employment) 5 20 155 50 832 325490 10650550
Other employment income 6 290 3425 1330 55229 1746840 9044797
Old Age Security pension 7 220 1159 3870 13312 2310610 12759807
CPP or QPP benefits 8 470 2740 4280 21891 3174880 22344050
Other pensions or superannuation 9 380 6900 1720 20935 2428340 51974227
Universal Child Care Benefit 10 830 631 20 11 715670 536402
Employment Insurance & other benefits 11 1490 10790 280 1423 1902900 11054726
Taxable amount of dividends 12 510 5086 290 751 2973770 28021557
Interest & other investment income 13 1040 1241 650 1659 5531950 15120448
Net rental income 14 300 407 220 222 993190 3080228
Taxable capital gains 15 330 1824 10030 180262 2065710 19293331
RRSP income 16 590 2792 470 4640 1540350 8567059
Net business income 17 240 3352 880 37452 1374560 20306765
Net professional income 18 50 4494 840 24049 261550 17104809
Net commission income 19 0 0 30 561 108830 2855617
Net farming income 20 10 -12 100 1441 273760 1528746
Net fishing income 21 60 840 0 0 27480 380647
Tax exempt income 22 940 3441 10 120 844530 3212440
Other income 23 1270 5195 2010 33649 3233740 17139177
Total income assessed 24 8990 542204 28330 1069253 15721860 806282589
RPP deduction 25 3900 12909 1260 5305 3962180 10930483
RRSP deduction 26 2250 13707 1120 6846 5924510 30560649
Annual union, professional, or like dues 27 4570 3409 1220 1590 4677460 2919124
Child care expenses 28 390 1526 60 211 963180 3016914
Carrying charges & interest expenses 29 280 597 5450 1380 2202800 3764213
Ded. for CPP/QPP contrib. on self-employ. & other earnings 30 190 179 40 29 1212870 963591
Other employment expenses 31 70 141 170 642 743650 3566317
Other deductions (from Total income) 32 550 1606 670 30874 934370 5049383
Total deductions before adjustments 33 6450 34073 8100 46878 11180050 60770743
Social benefits repayment 34 190 346 20 33 437480 1077820
Net income after adjustments 35 8990 507785 28330 1022588 15718340 744609014
Capital gains deduction 36 0 0 0 0 50700 2696396
Losses of other years 37 60 305 210 1041 478720 1591440
Additional deductions (from Net Income) 38 7320 46377 1500 76169 1202650 7633036
Total deductions from net income 39 7330 46685 1700 77210 1689120 11921960
Taxable income assessed 40 8990 461100 28330 945377 15717340 732697311
Basic personal amount 41 8990 79396 10920 96531 15704350 138479598
Age amount 42 170 710 4250 20807 2026710 8383189
Spouse/common-law partner & elig. Depend. amts, & adopt. exp. 43 1650 9974 3580 25098 1931400 11332203
CPP or QPP contributions 44 8710 13118 8070 8393 12459460 17410622
Employment Insurance premiums 45 8540 5048 7820 3292 11095960 6004520
Canada Employment Amount 46 8780 2192 5710 1418 12468280 3083968
Public transit passes amount 47 10 3 90 30 679760 294294
Pension income amount 48 380 715 1760 3310 2709620 5278320
Caregiver amount 49 20 57 10 66 133250 540764
Disability amount 50 40 303 50 364 280700 2080661
Tuition, education and textbook amounts 51 890 2921 280 1428 1723820 7194867
Interest paid on your student loan 52 360 408 120 112 617840 436529
Amounts transferred from your spouse or common-law partner 53 130 461 140 639 457560 1758110
Allowable amount of medical expenses 54 170 369 330 1118 2737560 5610392
Total tax credits on Personal Amounts 55 8990 17641 14150 24799 15707710 31703830
Allow. charitable don., govt. gifts, cultural & ecological gifts 56 1570 2393 1260 2324 5459710 8019178
Donations and gifts 57 1560 660 1250 648 5400790 2215589
Total non-refundable tax credits 58 8990 18300 14520 25447 15708080 33919420
Basic federal tax 59 8950 66668 27480 186000 15240460 99866808
Federal dividend tax credit 60 520 741 300 127 2964990 4158848
CPP contribution payable on self-employ. and other earnings 61 190 357 40 58 983890 1520400
Net federal tax 62 8950 66622 27470 208383 15227120 99105001
Net provincial/territorial tax 63 8230 19586 9370 56158 10851210 41443758
Total tax payable 64 8990 86910 28340 264632 15721950 143150386
Date modified:
2008-06-12