Contact us
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
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