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Interim Table 3A: Taxable returns by major source of income, all Canada

Item Item code Employment Employment $ Farming Farming $ Fishing Fishing $
Number of taxable returns 1 11439790 0 124710 0 18130 0
Number of non-taxable returns 2 0 0 0 0 0 0
Total number of returns 3 11439790 0 124710 0 18130 0
Employment income 4 11236260 535690172 44690 1029731 3350 26597
Commissions (from employment) 5 313650 10329032 400 11035 20 134
Other employment income 6 1282420 8111396 6170 21839 450 1545
Old Age Security pension 7 159480 705694 24100 133346 890 4729
CPP or QPP benefits 8 492100 2718855 32450 191139 2160 9447
Other pensions or superannuation 9 239910 3470190 11300 144450 210 2064
Universal Child Care Benefit 10 635030 472308 4560 4073 660 480
Employment Insurance & other benefits 11 1808500 10463501 3820 20120 16360 182194
Taxable amount of dividends 12 1575850 5410690 46770 154620 2020 7175
Interest & other investment income 13 3095520 3760437 72570 239196 5130 6676
Net rental income 14 548530 25701 9220 35546 460 203
Taxable capital gains 15 1040630 3671334 35920 340962 1170 4960
RRSP income 16 1074890 4379292 6960 70506 1260 8710
Net business income 17 428610 509604 9610 91817 550 1106
Net professional income 18 68670 380865 440 10947 20 374
Net commission income 19 33940 66439 500 6840 20 125
Net farming income 20 88240 -294376 121520 1917324 170 -490
Net fishing income 21 7790 27570 190 754 17940 343915
Tax exempt income 22 439100 1606926 5820 18990 650 3640
Other income 23 1829960 9141728 58020 337387 2160 4566
Total income assessed 24 11439700 600647360 124710 4780624 18130 608149
RPP deduction 25 3833970 10731082 8730 18164 140 131
RRSP deduction 26 5169120 24622923 34530 224118 3870 21115
Annual union, professional, or like dues 27 4313870 2803950 10330 4713 6270 1204
Child care expenses 28 863980 2710391 3220 6033 520 1103
Carrying charges & interest expenses 29 1144900 1585027 13250 25494 860 1461
Ded. for CPP/QPP contrib. on self-employ. & other earnings 30 174940 38106 70710 53082 14430 10703
Other employment expenses 31 707540 3422858 1280 3964 210 451
Other deductions (from Total income) 32 683270 2850963 7800 33058 2310 2992
Total deductions before adjustments 33 8709570 48765301 94680 368629 16520 39160
Social benefits repayment 34 169230 259716 4040 12302 2100 5409
Net income after adjustments 35 11439260 551640205 124620 4401814 18120 563616
Capital gains deduction 36 12210 276514 10010 351669 130 6399
Losses of other years 37 215010 482629 10400 57056 290 1003
Additional deductions (from Net Income) 38 691090 5621750 8810 27820 1430 6121
Total deductions from net income 39 903320 6381198 26520 436546 1810 13522
Taxable income assessed 40 11439170 545260049 124500 3966800 18120 550099
Basic personal amount 41 11434110 100772981 124620 1101270 18130 160126
Age amount 42 116410 408945 20680 82774 760 2986
Spouse/common-law partner & elig. Depend. amts, & adopt. exp. 43 1536460 9457832 14120 70208 2560 14322
CPP or QPP contributions 44 11042240 16072968 87820 87269 14910 11791
Employment Insurance premiums 45 10591940 5861025 28080 11763 17130 7471
Canada Employment Amount 46 11305440 2824440 43190 10542 3490 832
Public transit passes amount 47 629230 279189 120 36 30 7
Pension income amount 48 259460 482121 17920 32550 340 591
Caregiver amount 49 105180 434319 660 2381 400 1564
Disability amount 50 120850 987879 1730 12597 260 1967
Tuition, education and textbook amounts 51 1523970 6310370 7620 30329 2340 6278
Interest paid on your student loan 52 588410 412729 520 293 180 109
Amounts transferred from your spouse or common-law partner 53 154860 570293 3910 14079 340 1295
Allowable amount of medical expenses 54 1426930 2312931 33140 66955 4180 7847
Total tax credits on Personal Amounts 55 11437380 22446589 124620 232285 18130 33121
Allow. charitable don., govt. gifts, cultural & ecological gifts 56 3562730 4466756 54400 99816 5840 4348
Donations and gifts 57 3516980 1227812 54000 27695 5610 1144
Total non-refundable tax credits 58 11437460 23674401 124630 259980 18130 34266
Basic federal tax 59 11340810 76622829 104720 425407 16680 56744
Federal dividend tax credit 60 1594600 829581 44910 23008 2000 1054
CPP contribution payable on self-employ. and other earnings 61 139000 63943 60350 88736 13790 20373
Net federal tax 62 11332220 76110658 104220 420198 16450 54205
Net provincial/territorial tax 63 8032150 31631640 81430 204794 15510 36910
Total tax payable 64 11439790 108069223 124710 726031 18130 116897



Item Item code Professional income Professional income $ Sales (self-employed) Sales (self-employed) $ Proprietorships/Partnerships Proprietorships/Partnerships $
Number of taxable returns 1 161390 0 58570 0 796610 0
Number of non-taxable returns 2 0 0 0 0 0 0
Total number of returns 3 161390 0 58570 0 796610 0
Employment income 4 36480 811688 10240 112479 188070 3390838
Commissions (from employment) 5 280 4302 640 8291 4790 138654
Other employment income 6 15300 55046 3230 8507 36590 143459
Old Age Security pension 7 11760 56520 4030 20241 38860 194644
CPP or QPP benefits 8 15590 115254 6700 43303 72200 411428
Other pensions or superannuation 9 7190 187717 2320 38805 29070 546748
Universal Child Care Benefit 10 7930 6346 2530 1877 48900 37899
Employment Insurance & other benefits 11 2910 19226 960 4320 22440 119918
Taxable amount of dividends 12 50650 319951 13750 47530 119860 557867
Interest & other investment income 13 78620 241989 22050 36135 243690 442941
Net rental income 14 15600 32217 6940 2025 67590 111130
Taxable capital gains 15 39480 287290 10910 52338 96770 644100
RRSP income 16 11300 117647 6690 53729 72810 449180
Net business income 17 5380 1723 2000 1781 790300 19061795
Net professional income 18 160980 16119314 340 1374 3650 162887
Net commission income 19 650 3345 58370 2657550 3780 38879
Net farming income 20 1680 -7218 520 -1722 14290 -43430
Net fishing income 21 10 32 10 45 360 1819
Tax exempt income 22 960 3905 970 4711 19250 90409
Other income 23 52870 304339 13480 28394 138480 1075375
Total income assessed 24 161390 18680633 58570 3121712 796610 27576540
RPP deduction 25 6200 16909 810 1060 23880 40675
RRSP deduction 26 104640 1356351 27730 263552 257730 1676101
Annual union, professional, or like dues 27 22190 25486 4130 2174 57850 25480
Child care expenses 28 15620 67144 4130 13468 58450 169336
Carrying charges & interest expenses 29 32230 129771 8960 24146 70790 172316
Ded. for CPP/QPP contrib. on self-employ. & other earnings 30 143130 197323 53200 61312 698350 574857
Other employment expenses 31 1770 6485 1560 8719 11420 51406
Other deductions (from Total income) 32 13910 205646 3210 27156 35360 255223
Total deductions before adjustments 33 156450 2005137 56220 401592 754330 2965428
Social benefits repayment 34 6430 28476 1130 3911 8150 26073
Net income after adjustments 35 161230 16648375 58460 2717482 795670 24599063
Capital gains deduction 36 450 19009 100 2103 1720 44134
Losses of other years 37 12980 53177 4040 13671 31160 137055
Additional deductions (from Net Income) 38 2160 15615 1260 5736 28180 148101
Total deductions from net income 39 15340 87801 5310 21528 59460 329327
Taxable income assessed 40 161190 16560667 58440 2696084 795380 24271656
Basic personal amount 41 160600 1417089 58550 516746 795850 7022560
Age amount 42 4630 15878 2960 11243 32120 131713
Spouse/common-law partner & elig. Depend. amts, & adopt. exp. 43 15120 90108 7160 41103 114930 647625
CPP or QPP contributions 44 149870 221032 54080 65562 736510 682117
Employment Insurance premiums 45 23080 7548 6180 1398 132980 38248
Canada Employment Amount 46 46720 10978 12100 2805 205580 49421
Public transit passes amount 47 3760 1460 860 345 10440 4258
Pension income amount 48 9360 18010 3010 5590 35040 65427
Caregiver amount 49 1250 5211 690 3070 6560 27286
Disability amount 50 1860 15068 550 4330 6980 54686
Tuition, education and textbook amounts 51 24020 143958 6940 25739 64360 262006
Interest paid on your student loan 52 7970 8108 1130 798 16220 12059
Amounts transferred from your spouse or common-law partner 53 2110 7556 900 3206 11910 42514
Allowable amount of medical expenses 54 32940 85211 12530 27462 172860 301853
Total tax credits on Personal Amounts 55 160610 312294 58560 108199 795880 1424693
Allow. charitable don., govt. gifts, cultural & ecological gifts 56 85080 275539 23670 50604 210460 402938
Donations and gifts 57 84810 77838 23570 14150 208250 112463
Total non-refundable tax credits 58 160810 390133 58560 122349 795900 1537156
Basic federal tax 59 145810 3430855 49360 402364 614960 2897228
Federal dividend tax credit 60 49940 49826 13280 7302 112730 83743
CPP contribution payable on self-employ. and other earnings 61 100370 264360 41330 92421 586180 948471
Net federal tax 62 145680 3413230 49310 400403 614230 2870035
Net provincial/territorial tax 63 96260 1357752 33200 166860 405520 1187590
Total tax payable 64 161390 5063834 58570 663595 796610 5032220



Item Item code Investment Investment $ Pension Pension $ Grand total Grand total $
Number of taxable returns 1 679030 0 2443730 0 15721950 0
Number of non-taxable returns 2 0 0 0 0 0 0
Total number of returns 3 679030 0 2443730 0 15721950 0
Employment income 4 224530 7725562 306660 2520137 12050290 551307204
Commissions (from employment) 5 3360 145011 2350 14092 325490 10650550
Other employment income 6 47430 327997 355250 375008 1746840 9044797
Old Age Security pension 7 251140 1336624 1820370 10308010 2310610 12759807
CPP or QPP benefits 8 309950 1818346 2243740 17036277 3174880 22344050
Other pensions or superannuation 9 126780 2059756 2011560 45524498 2428340 51974227
Universal Child Care Benefit 10 14630 12223 1440 1194 715670 536402
Employment Insurance & other benefits 11 18500 111293 29430 134153 1902900 11054726
Taxable amount of dividends 12 451780 20027214 713090 1496510 2973770 28021557
Interest & other investment income 13 512460 6414890 1501910 3978183 5531950 15120448
Net rental income 14 223490 2674459 121350 198947 993190 3080228
Taxable capital gains 15 340440 12981709 500390 1310638 2065710 19293331
RRSP income 16 64070 929120 302380 2558874 1540350 8567059
Net business income 17 60430 486244 77670 152694 1374560 20306765
Net professional income 18 11240 334891 16210 94157 261550 17104809
Net commission income 19 5220 63542 6350 18898 108830 2855617
Net farming income 20 20490 -5476 26850 -35861 273760 1528746
Net fishing income 21 540 5595 640 917 27480 380647
Tax exempt income 22 28500 159604 349270 1324254 844530 3212440
Other income 23 333810 4306033 804960 1941354 3233740 17139177
Total income assessed 24 679030 61914636 2443730 88952933 15721860 806282589
RPP deduction 25 29040 61458 59420 61003 3962180 10930483
RRSP deduction 26 166390 1553403 160520 843086 5924510 30560649
Annual union, professional, or like dues 27 57930 24338 204900 31780 4677460 2919124
Child care expenses 28 15680 47727 1580 1711 963180 3016914
Carrying charges & interest expenses 29 267210 1335833 664610 490165 2202800 3764213
Ded. for CPP/QPP contrib. on self-employ. & other earnings 30 43430 22830 14680 5377 1212870 963591
Other employment expenses 31 8460 43951 11410 28482 743650 3566317
Other deductions (from Total income) 32 74800 887371 113710 786974 934370 5049383
Total deductions before adjustments 33 426670 3976913 965620 2248581 11180050 60770743
Social benefits repayment 34 91330 352247 155070 389685 437480 1077820
Net income after adjustments 35 678190 57649463 2442800 86388996 15718340 744609014
Capital gains deduction 36 22470 1975843 3620 20724 50700 2696396
Losses of other years 37 81450 636665 123390 210183 478720 1591440
Additional deductions (from Net Income) 38 42570 281170 427160 1526723 1202650 7633036
Total deductions from net income 39 136710 2894119 540650 1757920 1689120 11921960
Taxable income assessed 40 677890 54759443 2442640 84632512 15717340 732697311
Basic personal amount 41 668790 5901823 2443690 21587003 15704350 138479598
Age amount 42 162970 589305 1686160 7140345 2026710 8383189
Spouse/common-law partner & elig. Depend. amts, & adopt. exp. 43 35670 189191 205380 821813 1931400 11332203
CPP or QPP contributions 44 215580 206653 158440 63230 12459460 17410622
Employment Insurance premiums 45 112050 39413 184520 37653 11095960 6004520
Canada Employment Amount 46 248370 60333 603400 124617 12468280 3083968
Public transit passes amount 47 7840 2467 27480 6531 679760 294294
Pension income amount 48 196670 366739 2187810 4307292 2709620 5278320
Caregiver amount 49 4410 17229 14110 49704 133250 540764
Disability amount 50 22140 152040 126340 852094 280700 2080661
Tuition, education and textbook amounts 51 50080 280058 44490 136130 1723820 7194867
Interest paid on your student loan 52 2770 2022 650 411 617840 436529
Amounts transferred from your spouse or common-law partner 53 12940 48065 270590 1071104 457560 1758110
Allowable amount of medical expenses 54 178970 709715 876010 2098418 2737560 5610392
Total tax credits on Personal Amounts 55 668840 1306302 2443700 5840347 15707710 31703830
Allow. charitable don., govt. gifts, cultural & ecological gifts 56 271970 1312306 1245540 1406870 5459710 8019178
Donations and gifts 57 269620 374693 1237960 379794 5400790 2215589
Total non-refundable tax credits 58 668890 1680995 2443700 6220141 15708080 33919420
Basic federal tax 59 636450 7958124 2331670 8073258 15240460 99866808
Federal dividend tax credit 60 444380 2896271 703150 268062 2964990 4158848
CPP contribution payable on self-employ. and other earnings 61 35230 36308 7640 5788 983890 1520400
Net federal tax 62 634630 7819163 2330380 8017110 15227120 99105001
Net provincial/territorial tax 63 481130 3372051 1706030 3486162 10851210 41443758
Total tax payable 64 679030 11579771 2443730 11898815 15721950 143150386
Date modified:
2008-06-12