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

Item Item code Loss and nil Loss and nil $ 1 - 10,000 1 - 10,000 $ 10,000 - 15,000 10,000 - 15,000 $
Number of taxable returns 1 640 0 275840 0 944360 0
Number of non-taxable returns 2 272780 0 4153230 0 1636050 0
Total number of returns 3 273420 0 4429060 0 2580410 0
Employment income 4 12920 111968 2470150 9162414 1157810 11399202
Commissions (from employment) 5 190 1021 29980 24303 22830 37618
Other employment income 6 2170 6833 189130 532226 107970 391157
Old Age Security pension 7 3240 15981 337040 1377234 863960 4256014
CPP or QPP benefits 8 6110 26778 532930 1634077 879080 3637991
Other pensions or superannuation 9 1220 13416 65750 164242 145040 472978
Universal Child Care Benefit 10 7370 5872 434920 351146 152570 116862
Employment Insurance & other benefits 11 2020 10602 178010 623467 262950 1280876
Taxable amount of dividends 12 7610 10284 214160 101486 197480 148246
Interest & other investment income 13 18980 27193 813750 668604 630870 748344
Net rental income 14 12880 -93628 89490 82283 73770 102670
Taxable capital gains 15 6490 33810 190560 192739 141620 185578
RRSP income 16 4960 19443 130720 280557 100960 328719
Net business income 17 41670 -949864 307120 1073756 202340 1477656
Net professional income 18 2670 -21919 25940 92113 17780 128563
Net commission income 19 2450 -14149 20440 55091 12640 73465
Net farming income 20 15130 -305680 53390 -5736 37500 63913
Net fishing income 21 330 -5299 2910 -223 3470 8292
Tax exempt income 22 2560 10747 776580 3948035 983050 6641779
Other income 23 13060 -5269 529100 1023883 339210 851848
Total income assessed 24 69110 -1101866 4429060 21381697 2580410 32351769
RPP deduction 25 1160 1584 64460 25548 66800 27172
RRSP deduction 26 2140 4192 68020 80465 127620 176824
Annual union, professional, or like dues 27 3290 1127 348870 40896 237770 41236
Child care expenses 28 1450 1825 92150 108985 82210 147937
Carrying charges & interest expenses 29 3680 8873 78390 44073 105450 50663
Ded. for CPP/QPP contrib. on self-employ. & other earnings 30 940 319 197450 31063 186750 63862
Other employment expenses 31 510 1745 10710 16627 15770 27851
Other deductions (from Total income) 32 2890 6588 89370 65648 87660 77483
Total deductions before adjustments 33 13200 26253 798090 413307 700140 613032
Social benefits repayment 34 20 64 60 137 610 1393
Net income after adjustments 35 0 0 4405380 21025266 2578970 31759822
Capital gains deduction 36 60 929 870 1589 1420 3640
Losses of other years 37 520 3875 13600 21239 23250 32871
Additional deductions (from Net Income) 38 2670 11760 791130 3985217 1001370 6749650
Total deductions from net income 39 3220 16564 804510 4008094 1023630 6786224
Taxable income assessed 40 0 0 4063390 17039401 2437360 24993722
Basic personal amount 41 269500 2371339 4413840 38445046 2578510 22724675
Age amount 42 9480 47847 355000 1782569 865090 4370818
Spouse/common-law partner & elig. Depend. amts, & adopt. exp. 43 15350 105698 346220 2179422 263460 1648812
CPP or QPP contributions 44 10170 4018 1636820 274921 1215270 457656
Employment Insurance premiums 45 6830 1488 1535930 169167 1038430 193367
Canada Employment Amount 46 13290 3124 2120760 518491 1191180 294833
Public transit passes amount 47 2110 630 118010 33708 87660 27669
Pension income amount 48 1730 2997 100560 142699 259350 413545
Caregiver amount 49 400 1623 4970 17787 6610 23558
Disability amount 50 1960 13832 71170 490680 74330 503950
Tuition, education and textbook amounts 51 100 361 42110 17745 365220 823719
Interest paid on your student loan 52 300 182 11320 4771 32460 16298
Amounts transferred from your spouse or common-law partner 53 3640 16719 62390 240884 117950 489841
Allowable amount of medical expenses 54 9050 10967 183010 177244 333440 488254
Total tax credits on Personal Amounts 55 269510 393576 4415370 6785513 2578890 4952747
Allow. charitable don., govt. gifts, cultural & ecological gifts 56 70 316 47240 15514 161430 77800
Donations and gifts 57 240 127 44760 4200 156520 19805
Total non-refundable tax credits 58 269510 393704 4415480 6789714 2578910 4972552
Basic federal tax 59 260 1881 122820 30777 869470 356331
Federal dividend tax credit 60 790 16 38390 648 112640 10073
CPP contribution payable on self-employ. and other earnings 61 370 247 148660 45300 135030 91076
Net federal tax 62 260 1822 120760 29182 865130 355524
Net provincial/territorial tax 63 180 761 40350 7902 278750 79183
Total tax payable 64 640 2894 275840 82522 944360 527187



Item Item code 15,000 - 20,000 15,000 - 20,000 $ 20,000 - 25,000 20,000 - 25,000 $ 25,000 - 30,000 25,000 - 30,000 $
Number of taxable returns 1 1393980 0 1511060 0 1471470 0
Number of non-taxable returns 2 935940 0 192870 0 67740 0
Total number of returns 3 2329930 0 1703940 0 1539210 0
Employment income 4 1136720 16054393 1088580 20245930 1085060 25319550
Commissions (from employment) 5 23430 64709 23040 94527 22860 130654
Other employment income 6 106770 399332 116620 422001 130950 447585
Old Age Security pension 7 940650 5265706 448850 2504372 330840 1847262
CPP or QPP benefits 8 1031010 6266874 540640 3728104 420590 3019785
Other pensions or superannuation 9 397740 1673631 373900 2909540 328900 3890212
Universal Child Care Benefit 10 121450 91609 105080 78279 93250 69224
Employment Insurance & other benefits 11 307960 1753784 294440 1882553 269920 1786582
Taxable amount of dividends 12 251380 268427 219130 347897 211940 443418
Interest & other investment income 13 767290 1194727 555110 1076021 493690 983393
Net rental income 14 92230 151083 84620 149337 80860 131661
Taxable capital gains 15 172720 268234 152810 311779 144350 337285
RRSP income 16 122860 429603 125460 482436 133530 536167
Net business income 17 173660 1607076 140600 1539883 116170 1400943
Net professional income 18 16320 152557 14290 163928 12820 170621
Net commission income 19 11840 90511 10170 96112 8820 99936
Net farming income 20 35020 74187 28550 86227 24670 93921
Net fishing income 21 4450 21553 4260 30325 3300 31354
Tax exempt income 22 840120 3733879 248080 1260866 126060 784648
Other income 23 341560 853456 288220 790939 269060 762986
Total income assessed 24 2329930 40415332 1703940 38201058 1539210 42287186
RPP deduction 25 108300 59670 157080 115689 227470 222918
RRSP deduction 26 210930 366646 292080 573142 371240 819466
Annual union, professional, or like dues 27 262350 58230 296010 82433 348910 120650
Child care expenses 28 100010 216871 108970 271367 114090 313165
Carrying charges & interest expenses 29 178080 81234 158720 95613 155990 105301
Ded. for CPP/QPP contrib. on self-employ. & other earnings 30 157490 78649 126970 81356 102450 78694
Other employment expenses 31 25190 52909 33410 80383 42560 114263
Other deductions (from Total income) 32 106070 115857 102120 126456 95780 134070
Total deductions before adjustments 33 834720 1030067 856430 1426440 912580 1908529
Social benefits repayment 34 1120 2596 800 1654 870 1776
Net income after adjustments 35 2328800 39420354 1703250 36798648 1538790 40396921
Capital gains deduction 36 2030 7015 2340 11364 2570 16075
Losses of other years 37 32400 53231 32910 63563 31090 66988
Additional deductions (from Net Income) 38 864760 3898966 278850 1389962 155190 900990
Total deductions from net income 39 893500 3959336 308810 1464972 184930 984132
Taxable income assessed 40 2300840 35489480 1692090 35341136 1533650 39415347
Basic personal amount 41 2328660 20546014 1703070 15031251 1538550 13585297
Age amount 42 940700 4745626 448960 2256619 330740 1653602
Spouse/common-law partner & elig. Depend. amts, & adopt. exp. 43 274040 1615533 239430 1367514 212240 1236345
CPP or QPP contributions 44 1192520 696955 1126820 907265 1107150 1150927
Employment Insurance premiums 45 1046770 271958 1010500 341313 1013840 426491
Canada Employment Amount 46 1175310 290514 1135730 279971 1138120 280051
Public transit passes amount 47 85470 29746 73910 28399 67790 27709
Pension income amount 48 526440 899347 419180 805049 354760 692927
Caregiver amount 49 10980 41795 12810 50602 13370 53442
Disability amount 50 80080 544173 57670 397777 46290 326523
Tuition, education and textbook amounts 51 273000 1232655 213740 1087021 174120 885559
Interest paid on your student loan 52 53170 29043 67200 39883 72840 46167
Amounts transferred from your spouse or common-law partner 53 141420 610496 95190 413484 76380 328493
Allowable amount of medical expenses 54 540490 929298 453680 873213 387800 772134
Total tax credits on Personal Amounts 55 2328960 4953694 1703290 3641630 1538710 3273550
Allow. charitable don., govt. gifts, cultural & ecological gifts 56 364220 202551 392780 259967 414820 314900
Donations and gifts 57 357380 51888 385960 67800 408320 83314
Total non-refundable tax credits 58 2328990 5005581 1703330 3709431 1538750 3356864
Basic federal tax 59 1334280 1053799 1441020 1840389 1433500 2692576
Federal dividend tax credit 60 185360 28524 200060 45922 205530 61883
CPP contribution payable on self-employ. and other earnings 61 115380 114938 95920 123846 79050 123752
Net federal tax 62 1329250 1050922 1437660 1834302 1431130 2682723
Net provincial/territorial tax 63 726410 306797 1013890 650821 1024500 1032457
Total tax payable 64 1393980 1475307 1511060 2610720 1471470 3840832



Item Item code 30,000 - 35,000 30,000 - 35,000 $ 35,000 - 40,000 35,000 - 40,000 $ 30,000 - 40,000 30,000 - 40,000 $
Number of taxable returns 1 1435300 0 1300100 0 2735400 0
Number of non-taxable returns 2 35020 0 20390 0 55410 0
Total number of returns 3 1470320 0 1320490 0 2790810 0
Employment income 4 1098980 31126667 1021670 33787432 2120650 64914099
Commissions (from employment) 5 22760 169438 22170 205283 44930 374721
Other employment income 6 142850 470510 141180 437580 284030 908089
Old Age Security pension 7 268210 1492686 209080 1157828 477290 2650514
CPP or QPP benefits 8 354260 2575304 287830 2080129 642090 4655433
Other pensions or superannuation 9 295980 4708649 253420 5080577 549400 9789226
Universal Child Care Benefit 10 81880 60500 66540 49445 148430 109945
Employment Insurance & other benefits 11 223130 1388620 173020 1028401 396150 2417021
Taxable amount of dividends 12 220110 593679 219250 790915 439350 1384595
Interest & other investment income 13 475400 930161 440680 855932 916070 1786093
Net rental income 14 81520 130167 77540 124530 159060 254697
Taxable capital gains 15 146000 368982 142260 386077 288260 755059
RRSP income 16 143190 585952 141970 592679 285160 1178631
Net business income 17 101610 1284428 89220 1169793 190830 2454222
Net professional income 18 12210 179572 11550 190614 23750 370186
Net commission income 19 7850 101433 6850 100098 14700 201531
Net farming income 20 23560 116646 22010 120126 45570 236772
Net fishing income 21 2620 33167 2040 31338 4650 64505
Tax exempt income 22 92700 618323 69380 493909 162080 1112232
Other income 23 267440 768480 249480 748721 516920 1517201
Total income assessed 24 1470320 47703365 1320490 49431408 2790810 97134772
RPP deduction 25 314060 394072 340790 537752 654840 931825
RRSP deduction 26 453250 1117896 484020 1360223 937270 2478119
Annual union, professional, or like dues 27 407500 169486 409550 198209 817050 367696
Child care expenses 28 111550 332759 97770 310245 209320 643005
Carrying charges & interest expenses 29 161160 117879 157970 125617 319130 243496
Ded. for CPP/QPP contrib. on self-employ. & other earnings 30 88380 76185 76750 72826 165130 149010
Other employment expenses 31 47310 140109 51580 164960 98890 305069
Other deductions (from Total income) 32 87550 151198 75450 151426 163010 302623
Total deductions before adjustments 33 980220 2499586 954260 2921259 1934480 5420845
Social benefits repayment 34 1100 2109 1200 2328 2290 4436
Net income after adjustments 35 1469960 45216792 1320220 46518316 2790180 91735108
Capital gains deduction 36 2710 21722 2670 25040 5380 46763
Losses of other years 37 31170 66478 30410 66117 61580 132595
Additional deductions (from Net Income) 38 119040 728090 92950 593217 211980 1321306
Total deductions from net income 39 149760 816363 123210 684449 272960 1500812
Taxable income assessed 40 1466850 44402671 1318250 45835481 2785100 90238152
Basic personal amount 41 1469790 12981463 1320080 11661355 2789870 24642818
Age amount 42 267930 1255319 208700 833036 476620 2088355
Spouse/common-law partner & elig. Depend. amts, & adopt. exp. 43 197710 1162144 174190 1027639 371900 2189783
CPP or QPP contributions 44 1110390 1428254 1027240 1565491 2137620 2993745
Employment Insurance premiums 45 1024910 521396 950830 566306 1975740 1087702
Canada Employment Amount 46 1154220 283913 1069810 263477 2224030 547390
Public transit passes amount 47 66160 27920 58960 25822 125120 53742
Pension income amount 48 313440 615623 265490 522621 578930 1138244
Caregiver amount 49 14190 57014 13340 54396 27530 111410
Disability amount 50 38740 278844 31090 228481 69830 507325
Tuition, education and textbook amounts 51 149670 705997 132170 580540 281830 1286537
Interest paid on your student loan 52 72400 49118 65940 47613 138340 96731
Amounts transferred from your spouse or common-law partner 53 64310 269774 50120 206003 114430 475776
Allowable amount of medical expenses 54 331860 681013 248820 550276 580680 1231289
Total tax credits on Personal Amounts 55 1469900 3098505 1320180 2765338 2790080 5863843
Allow. charitable don., govt. gifts, cultural & ecological gifts 56 436990 367081 428670 394919 865660 762000
Donations and gifts 57 430830 98080 423150 106359 853980 204439
Total non-refundable tax credits 58 1469920 3196584 1320200 2871697 2790120 6068282
Basic federal tax 59 1414250 3554580 1285690 4099067 2699940 7653647
Federal dividend tax credit 60 218080 84040 219060 111474 437140 195514
CPP contribution payable on self-employ. and other earnings 61 69310 122786 61180 119242 130490 242028
Net federal tax 62 1412530 3539882 1284250 4081436 2696790 7621318
Net provincial/territorial tax 63 1017610 1351006 956200 1624432 1973800 2975438
Total tax payable 64 1435300 5015967 1300100 5827699 2735400 10843666



Item Item code 40,000 - 45,000 40,000 - 45,000 $ 45,000 - 50,000 45,000 - 50,000 $ 40,000 - 50,000 40,000 - 50,000 $
Number of taxable returns 1 1132950 0 972230 0 2105180 0
Number of non-taxable returns 2 11840 0 6490 0 18330 0
Total number of returns 3 1144790 0 978720 0 2123510 0
Employment income 4 915140 34578438 802650 34065343 1717790 68643780
Commissions (from employment) 5 20600 244838 19020 278219 39620 523057
Other employment income 6 130210 391137 117980 351915 248190 743052
Old Age Security pension 7 159210 877498 123970 681878 283180 1559376
CPP or QPP benefits 8 226610 1629072 180090 1295566 406700 2924637
Other pensions or superannuation 9 206270 4892030 167510 4497749 373780 9389779
Universal Child Care Benefit 10 52130 38623 39470 29445 91610 68068
Employment Insurance & other benefits 11 129480 743063 94540 525748 224020 1268810
Taxable amount of dividends 12 206620 865807 188360 788382 394980 1654188
Interest & other investment income 13 394120 764454 348230 681068 742350 1445522
Net rental income 14 70860 114790 63330 105956 134190 220747
Taxable capital gains 15 134150 401189 123640 400698 257790 801887
RRSP income 16 130580 550806 117500 523175 248080 1073981
Net business income 17 74920 1009310 63030 882940 137950 1892251
Net professional income 18 10460 188281 10130 194408 20590 382689
Net commission income 19 6130 99751 5320 100702 11460 200453
Net farming income 20 18090 77021 15120 68893 33210 145915
Net fishing income 21 1610 28962 1240 25760 2850 54723
Tax exempt income 22 51700 389710 39940 291545 91640 681255
Other income 23 225650 695161 199150 629502 424800 1324663
Total income assessed 24 1144790 48579942 978720 46418893 2123510 94998835
RPP deduction 25 356200 674107 348850 770323 705050 1444429
RRSP deduction 26 482790 1559462 450800 1620006 933590 3179468
Annual union, professional, or like dues 27 400810 224537 380170 241948 780980 466486
Child care expenses 28 83600 280569 67690 237013 151290 517583
Carrying charges & interest expenses 29 150550 130434 139060 131621 289610 262055
Ded. for CPP/QPP contrib. on self-employ. & other earnings 30 60650 63342 43020 51518 103670 114860
Other employment expenses 31 53520 183733 53190 196769 106720 380501
Other deductions (from Total income) 32 63250 158420 53500 165733 116750 324153
Total deductions before adjustments 33 885310 3274607 794310 3414937 1679620 6689544
Social benefits repayment 34 1500 2746 4380 3856 5880 6602
Net income after adjustments 35 1144580 45312380 978560 43008799 2123140 88321179
Capital gains deduction 36 2610 29675 2480 33042 5100 62717
Losses of other years 37 29160 66431 27390 62670 56540 129101
Additional deductions (from Net Income) 38 72970 482481 59040 369894 132010 852375
Total deductions from net income 39 102340 578664 86730 465637 189070 1044301
Taxable income assessed 40 1143400 44735385 978030 42544059 2121440 87279443
Basic personal amount 41 1144410 10110511 978430 8644803 2122850 18755314
Age amount 42 158430 519535 122800 316308 281230 835843
Spouse/common-law partner & elig. Depend. amts, & adopt. exp. 43 149070 884189 129520 770286 278580 1654476
CPP or QPP contributions 44 916790 1586826 802950 1446582 1719740 3033409
Employment Insurance premiums 45 853330 548905 751300 494574 1604630 1043479
Canada Employment Amount 46 952690 235159 831760 205671 1784450 440830
Public transit passes amount 47 53170 23809 45700 20897 98870 44706
Pension income amount 48 215100 424048 174410 344048 389510 768095
Caregiver amount 49 11740 47971 10230 41819 21970 89789
Disability amount 50 24000 180128 19450 147462 43450 327589
Tuition, education and textbook amounts 51 116430 488244 102720 413364 219150 901608
Interest paid on your student loan 52 57570 44330 48460 39275 106030 83604
Amounts transferred from your spouse or common-law partner 53 37880 152334 29810 118042 67690 270376
Allowable amount of medical expenses 54 187360 438384 139520 348511 326870 786895
Total tax credits on Personal Amounts 55 1144500 2391912 978510 2036184 2123020 4428097
Allow. charitable don., govt. gifts, cultural & ecological gifts 56 403280 396193 372000 390466 775280 786659
Donations and gifts 57 398600 107126 368100 106023 766700 213149
Total non-refundable tax credits 58 1144520 2499038 978530 2142207 2123050 4641245
Basic federal tax 59 1123290 4504461 967040 4749730 2090330 9254191
Federal dividend tax credit 60 207340 125264 189430 116825 396760 242089
CPP contribution payable on self-employ. and other earnings 61 48140 103120 34540 83729 82680 186849
Net federal tax 62 1122010 4483915 966000 4727102 2088010 9211017
Net provincial/territorial tax 63 840580 1790472 730320 1873886 1570900 3664358
Total tax payable 64 1132950 6380530 972230 6688852 2105180 13069383



Item Item code 50,000 - 60,000 50,000 - 60,000 $ 60,000 - 70,000 60,000 - 70,000 $ 70,000 - 80,000 70,000 - 80,000 $
Number of taxable returns 1 1497320 0 1087940 0 778600 0
Number of non-taxable returns 2 7420 0 3230 0 1690 0
Total number of returns 3 1504740 0 1091180 0 780290 0
Employment income 4 1265100 62064682 945420 55279539 691910 46865204
Commissions (from employment) 5 32210 599042 25290 604027 19840 574228
Other employment income 6 201660 596996 164290 500895 122760 424135
Old Age Security pension 7 172770 946193 107470 585347 62350 336847
CPP or QPP benefits 8 251120 1797455 154140 1094889 90240 639714
Other pensions or superannuation 9 237240 7210422 147350 4962376 88140 3175577
Universal Child Care Benefit 10 51530 38400 29420 21915 16750 12571
Employment Insurance & other benefits 11 119400 634448 69290 333968 41830 183308
Taxable amount of dividends 12 319730 1561689 257070 1521741 201540 1364270
Interest & other investment income 13 557220 1154730 424190 922045 315940 714738
Net rental income 14 103380 184600 79750 161627 60350 135451
Taxable capital gains 15 211280 804589 172300 783692 136800 714168
RRSP income 16 187400 930972 131980 726854 90680 549917
Net business income 17 97320 1496364 70600 1193261 51340 967003
Net professional income 18 18290 404916 16460 426351 13880 434504
Net commission income 19 8830 196985 6600 188299 4990 176902
Net farming income 20 23430 105436 17570 78534 12760 60078
Net fishing income 21 1610 38082 1020 30838 630 22268
Tax exempt income 22 52930 397052 30570 227903 18660 135094
Other income 23 320920 1102150 250150 948917 190810 817596
Total income assessed 24 1504740 82265202 1091180 70593019 780290 58303572
RPP deduction 25 591860 1578597 483780 1631738 367830 1534724
RRSP deduction 26 760510 3172423 610170 2984027 474810 2708699
Annual union, professional, or like dues 27 623770 452470 505390 426588 376330 347748
Child care expenses 28 96710 355873 62980 245072 40250 167920
Carrying charges & interest expenses 29 235630 254917 190820 238338 153800 217968
Ded. for CPP/QPP contrib. on self-employ. & other earnings 30 58530 77055 38630 54342 27580 40628
Other employment expenses 31 96870 396187 77820 352115 59680 284060
Other deductions (from Total income) 32 83780 319159 61180 284845 45640 251493
Total deductions before adjustments 33 1277750 6606689 968890 6217072 713420 5553246
Social benefits repayment 34 52120 45541 101350 86684 79930 125802
Net income after adjustments 35 1504530 75626427 1091030 64297221 780200 52629647
Capital gains deduction 36 4510 77101 4120 89275 3090 82027
Losses of other years 37 48040 117698 39540 104280 32160 88906
Additional deductions (from Net Income) 38 88660 571373 59830 361149 43290 249497
Total deductions from net income 39 137570 766284 100520 554793 76350 420466
Taxable income assessed 40 1503930 74861778 1090650 63745551 779990 52210755
Basic personal amount 41 1504270 13290952 1090850 9638612 780020 6892063
Age amount 42 168990 267311 64840 42058 6650 8472
Spouse/common-law partner & elig. Depend. amts, & adopt. exp. 43 204890 1220770 153260 920000 115390 698175
CPP or QPP contributions 44 1265620 2314395 948230 1755120 697430 1300462
Employment Insurance premiums 45 1183510 791115 883360 598862 644000 443555
Canada Employment Amount 46 1304360 323166 968960 240586 706800 175731
Public transit passes amount 47 68590 31886 48330 22491 34740 16309
Pension income amount 48 247010 487374 153260 301955 91850 181065
Caregiver amount 49 15820 65203 11200 46311 8270 34962
Disability amount 50 28160 219056 18790 149803 13000 106648
Tuition, education and textbook amounts 51 161470 647216 126900 496926 98720 398383
Interest paid on your student loan 52 70650 59936 43730 35840 24030 18516
Amounts transferred from your spouse or common-law partner 53 41050 158443 25380 96049 16180 59751
Allowable amount of medical expenses 54 180750 487281 105170 313041 60910 199937
Total tax credits on Personal Amounts 55 1504390 3105623 1090950 2235367 780100 1606498
Allow. charitable don., govt. gifts, cultural & ecological gifts 56 620740 716815 499320 639053 391220 556382
Donations and gifts 57 615010 195634 495730 175196 388890 153170
Total non-refundable tax credits 58 1504410 3301257 1090950 2410563 780100 1759668
Basic federal tax 59 1491260 9295914 1084210 8735867 776260 7639988
Federal dividend tax credit 60 321880 232799 258940 227104 202970 203123
CPP contribution payable on self-employ. and other earnings 61 46930 124532 30940 87372 21980 64865
Net federal tax 62 1489420 9248373 1082730 8687975 774990 7596223
Net provincial/territorial tax 63 1149240 3703254 849310 3458127 634680 3114556
Total tax payable 64 1497320 13122403 1087940 12320594 778600 10901870



Item Item code 80,000 - 90,000 80,000 - 90,000 $ 90,000 - 100,000 90,000 - 100,000 $ 50,000 - 100,000 50,000 - 100,000 $
Number of taxable returns 1 519520 0 336170 0 4219560 0
Number of non-taxable returns 2 1030 0 670 0 14040 0
Total number of returns 3 520550 0 336840 0 4233600 0
Employment income 4 463510 35239573 296900 24841950 3662850 224290948
Commissions (from employment) 5 15610 524715 12300 473463 105240 2775474
Other employment income 6 86230 343480 60800 275924 635740 2141431
Old Age Security pension 7 39430 211450 26870 142087 408890 2221924
CPP or QPP benefits 8 56780 400510 37950 268855 590230 4201423
Other pensions or superannuation 9 56100 2086903 38190 1475607 567010 18910885
Universal Child Care Benefit 10 8920 6717 4570 3494 111190 83098
Employment Insurance & other benefits 11 21810 92167 11310 48226 263640 1292117
Taxable amount of dividends 12 152730 1156275 111600 1004743 1042660 6608717
Interest & other investment income 13 223300 565436 152110 446440 1672750 3803389
Net rental income 14 43420 121075 30240 92496 317140 695248
Taxable capital gains 15 105800 662376 77730 579509 703910 3544335
RRSP income 16 59150 413960 37070 315598 506280 2937300
Net business income 17 35050 751802 23990 603106 278300 5011536
Net professional income 18 11580 438332 9720 455037 69930 2159140
Net commission income 19 3630 150335 2820 141361 26860 853881
Net farming income 20 8870 49135 6260 35520 68900 328703
Net fishing income 21 410 16978 260 11206 3920 119371
Tax exempt income 22 11090 89648 6320 60187 119570 909885
Other income 23 139480 695971 98060 610101 999420 4174735
Total income assessed 24 520550 44016837 336840 31884910 4233600 287063540
RPP deduction 25 240380 1104912 141170 674264 1825020 6524235
RRSP deduction 26 337030 2298787 227760 1881370 2410290 13045306
Annual union, professional, or like dues 27 237100 225543 134220 126061 1876800 1578409
Child care expenses 28 24050 105652 13970 63553 237960 938071
Carrying charges & interest expenses 29 116680 189813 84280 158484 781220 1059520
Ded. for CPP/QPP contrib. on self-employ. & other earnings 30 19790 30267 15270 23983 159800 226275
Other employment expenses 31 45450 233335 34040 192489 313850 1458186
Other deductions (from Total income) 32 33030 213599 23820 180603 247460 1249698
Total deductions before adjustments 33 482190 4401910 312740 3300810 3754980 26079727
Social benefits repayment 34 48710 123793 30930 111735 313030 493556
Net income after adjustments 35 520480 39494036 336790 28474761 4233030 260522092
Capital gains deduction 36 2580 83741 2100 77548 16400 409692
Losses of other years 37 25790 79472 19980 67527 165500 457883
Additional deductions (from Net Income) 38 30760 186633 21750 141069 244280 1509720
Total deductions from net income 39 57390 349921 42300 286166 414120 2377630
Taxable income assessed 40 520320 39144882 336680 28189466 4231570 258152432
Basic personal amount 41 520310 4597140 336640 2974140 4232080 37392906
Age amount 42 2140 3884 1040 2216 243660 323942
Spouse/common-law partner & elig. Depend. amts, & adopt. exp. 43 81010 491258 55590 336739 610130 3666942
CPP or QPP contributions 44 468870 877081 302200 565322 3682340 6812380
Employment Insurance premiums 45 427820 296218 269870 186717 3408560 2316467
Canada Employment Amount 46 472940 117656 303610 75490 3756670 932629
Public transit passes amount 47 24420 11573 16650 8071 192730 90330
Pension income amount 48 58690 115510 40140 78945 590950 1164851
Caregiver amount 49 5740 24594 3750 16406 44770 187476
Disability amount 50 8760 71987 5730 47180 74450 594674
Tuition, education and textbook amounts 51 69910 298115 46050 205785 503050 2046425
Interest paid on your student loan 52 12460 9689 6900 5422 157770 129403
Amounts transferred from your spouse or common-law partner 53 10420 37995 6870 24642 99900 376880
Allowable amount of medical expenses 54 39440 138616 26140 101475 412420 1240350
Total tax credits on Personal Amounts 55 520370 1081470 336690 705887 4232500 8734845
Allow. charitable don., govt. gifts, cultural & ecological gifts 56 280870 445430 190960 336420 1983110 2694100
Donations and gifts 57 279440 123120 190130 93350 1969200 740471
Total non-refundable tax credits 58 520370 1204590 336700 799238 4232540 9475316
Basic federal tax 59 518160 6065828 335360 4599684 4205260 36337282
Federal dividend tax credit 60 153720 172210 112160 149721 1049670 984957
CPP contribution payable on self-employ. and other earnings 61 15690 48006 11790 36824 127330 361599
Net federal tax 62 517150 6026854 334570 4566400 4198850 36125826
Net provincial/territorial tax 63 428100 2538536 275910 1948087 3337240 14762560
Total tax payable 64 519520 8737455 336170 6663112 4219560 51745434



Item Item code 100,000 - 150,000 100,000 - 150,000 $ 150,000 - 250,000 150,000 - 250,000 $ 250,000 and over 250,000 and over $
Number of taxable returns 1 656880 0 254020 0 153560 0
Number of non-taxable returns 2 1550 0 610 0 220 0
Total number of returns 3 658430 0 254640 0 153780 0
Employment income 4 561610 55634014 198030 27135996 115980 47445773
Commissions (from employment) 5 33410 1791493 18000 1745129 10250 3167219
Other employment income 6 132170 882263 53310 646446 33790 2578455
Old Age Security pension 7 61520 314781 32470 159330 24560 112649
CPP or QPP benefits 8 82540 590453 40220 293409 28120 214232
Other pensions or superannuation 9 83800 3487062 35460 1813594 19500 1599108
Universal Child Care Benefit 10 7630 5999 2150 1743 700 563
Employment Insurance & other benefits 11 14750 64814 2590 14359 720 4497
Taxable amount of dividends 12 269210 3686817 136680 3543382 105580 11193594
Interest & other investment income 13 334880 1344513 158700 1095175 121140 2888775
Net rental income 14 68030 328185 33030 319710 24850 853875
Taxable capital gains 15 191980 2182236 103650 2466690 86290 8969908
RRSP income 16 66190 811781 20200 482954 8030 543532
Net business income 17 50690 1716746 21920 1150566 14660 1518899
Net professional income 18 32050 2279245 29580 4125357 23460 7166900
Net commission income 19 7160 482739 3640 395337 1750 350229
Net farming income 20 14010 117381 6800 133000 5250 157167
Net fishing income 21 500 28040 170 12782 80 7185
Tax exempt income 22 9020 121517 2250 55449 910 23215
Other income 23 231620 2158580 116950 1897901 91300 3792143
Total income assessed 24 658430 78028661 254640 47488308 153780 92587918
RPP deduction 25 223160 1150705 56740 356992 19950 163331
RRSP deduction 26 462270 5223528 181230 2998501 108030 2180674
Annual union, professional, or like dues 27 206810 189583 50320 45339 19750 17947
Child care expenses 28 24810 122334 8290 46599 3280 18632
Carrying charges & interest expenses 29 202150 526564 104350 467801 85150 1119807
Ded. for CPP/QPP contrib. on self-employ. & other earnings 30 42370 69343 31850 54986 22590 39429
Other employment expenses 31 75440 551552 33520 362659 17800 313342
Other deductions (from Total income) 32 58290 619894 35150 663534 35530 1809017
Total deductions before adjustments 33 612150 8453512 236550 4996419 142270 5662184
Social benefits repayment 34 62900 300003 29220 154814 20700 110789
Net income after adjustments 35 658270 69287869 254560 42346196 153730 86824773
Capital gains deduction 36 6950 359061 6340 620751 7760 1287239
Losses of other years 37 52040 222375 29990 198195 25620 411357
Additional deductions (from Net Income) 38 48760 381927 22540 365387 19700 3070324
Total deductions from net income 39 103350 963632 55160 1184566 47690 4769167
Taxable income assessed 40 657960 68327584 254350 41164824 153670 82058649
Basic personal amount 41 657830 5810979 254170 2244117 153340 1353552
Age amount 42 1840 4934 860 2450 340 950
Spouse/common-law partner & elig. Depend. amts, & adopt. exp. 43 112220 684172 42980 265804 24390 152809
CPP or QPP contributions 44 579960 1083091 214410 399707 124500 232021
Employment Insurance premiums 45 483980 334524 150050 102648 71950 48757
Canada Employment Amount 46 577270 143450 206270 51172 121490 30162
Public transit passes amount 47 29050 14281 8270 4006 3370 1687
Pension income amount 48 89130 175424 38980 76429 22590 43964
Caregiver amount 49 7140 31151 2250 9302 1080 4395
Disability amount 50 11490 93612 4800 37985 2850 22239
Tuition, education and textbook amounts 51 91580 441950 36040 184753 21870 119082
Interest paid on your student loan 52 10050 7992 2750 2154 850 691
Amounts transferred from your spouse or common-law partner 53 13530 47753 5110 17653 2550 8481
Allowable amount of medical expenses 54 57840 256729 27940 153872 20160 151484
Total tax credits on Personal Amounts 55 658040 1392443 254370 541801 153570 331095
Allow. charitable don., govt. gifts, cultural & ecological gifts 56 401880 917283 172980 633282 114380 1703148
Donations and gifts 57 400480 256712 172520 179407 114120 491277
Total non-refundable tax credits 58 658050 1649155 254390 721208 153600 822372
Basic federal tax 59 655410 12140795 253530 8500763 153350 20027301
Federal dividend tax credit 60 269160 541975 134930 519566 103530 1652602
CPP contribution payable on self-employ. and other earnings 61 31650 102551 21550 73457 15780 54757
Net federal tax 62 653500 12029669 252780 8406144 153020 19756553
Net provincial/territorial tax 63 546130 5340387 209660 3723688 129420 8899406
Total tax payable 64 656880 17772801 254020 12358138 153560 28821504



Item Item code 50,000 and over 50,000 and over $ Grand total Grand total $
Number of taxable returns 1 5284020 0 15721950 0
Number of non-taxable returns 2 16430 0 7348780 0
Total number of returns 3 5300450 0 23070730 0
Employment income 4 4538470 354506731 15328140 570358068
Commissions (from employment) 5 166900 9479316 373780 10729927
Other employment income 6 855020 6248595 2040850 10098870
Old Age Security pension 7 527440 2808683 4212480 22285143
CPP or QPP benefits 8 741100 5299517 5200240 31193196
Other pensions or superannuation 9 705780 25810649 2941490 54113673
Universal Child Care Benefit 10 121670 91402 1276330 982409
Employment Insurance & other benefits 11 281700 1375788 2217170 12399483
Taxable amount of dividends 12 1554130 25032511 3490160 29391052
Interest & other investment income 13 2287470 9131852 7225580 17061751
Net rental income 14 443060 2197019 1170140 3195866
Taxable capital gains 15 1085840 17163170 2440430 20049541
RRSP income 16 600700 4775567 1752420 9105104
Net business income 17 365570 9397747 1675890 19893667
Net professional income 18 155030 15730643 289180 17169381
Net commission income 19 39410 2082185 131920 2885134
Net farming income 20 94970 736250 368010 1125767
Net fishing income 21 4670 167379 30890 372606
Tax exempt income 22 131740 1110065 3361910 19283507
Other income 23 1439290 12023359 4161200 19143065
Total income assessed 24 5300450 505168427 22866430 870837210
RPP deduction 25 2124870 8195262 4110020 11024098
RRSP deduction 26 3161820 23448009 6104710 31126331
Annual union, professional, or like dues 27 2153680 1831278 5248900 3010032
Child care expenses 28 274340 1125636 1133810 3346373
Carrying charges & interest expenses 29 1172860 3173691 2461910 4065001
Ded. for CPP/QPP contrib. on self-employ. & other earnings 30 256610 390033 1297460 987847
Other employment expenses 31 440610 2685740 774350 3665089
Other deductions (from Total income) 32 376420 4342143 1140070 5495020
Total deductions before adjustments 33 4745950 45191842 12475200 62719860
Social benefits repayment 34 425850 1059162 437480 1077820
Net income after adjustments 35 5299590 458980930 22768100 808438228
Capital gains deduction 36 37450 2676743 57220 2826834
Losses of other years 37 273150 1289809 525040 1793273
Additional deductions (from Net Income) 38 335280 5327358 3773250 24437584
Total deductions from net income 39 620320 9294994 4300940 29059430
Taxable income assessed 40 5297560 449703489 22231430 779500169
Basic personal amount 41 5297420 46801555 23042260 202903309
Age amount 42 246700 332275 3954520 18113554
Spouse/common-law partner & elig. Depend. amts, & adopt. exp. 43 789710 4769727 2790930 16767310
CPP or QPP contributions 44 4601210 8527199 14747320 18046095
Employment Insurance premiums 45 4114540 2802396 13347200 6337362
Canada Employment Amount 46 4661700 1157413 15444560 3812618
Public transit passes amount 47 233420 110304 892350 356614
Pension income amount 48 741650 1460667 3372100 6323570
Caregiver amount 49 55240 232324 153900 622331
Disability amount 50 93590 748511 538370 3860360
Tuition, education and textbook amounts 51 652530 2792211 2221810 9027416
Interest paid on your student loan 52 171410 140240 653080 456918
Amounts transferred from your spouse or common-law partner 53 121080 450768 800170 3296838
Allowable amount of medical expenses 54 518360 1802434 3333380 7071729
Total tax credits on Personal Amounts 55 5298480 11000183 23046280 45292833
Allow. charitable don., govt. gifts, cultural & ecological gifts 56 2672350 5947811 5693850 8367519
Donations and gifts 57 2656320 1667868 5630160 2312591
Total non-refundable tax credits 58 5298580 12668051 23046710 47605424
Basic federal tax 59 5267540 77006140 15259160 99889729
Federal dividend tax credit 60 1557280 3699101 3133950 4283770
CPP contribution payable on self-employ. and other earnings 61 196310 592364 983890 1520400
Net federal tax 62 5258160 76318191 15227120 99105001
Net provincial/territorial tax 63 4222440 32726042 10851210 41443758
Total tax payable 64 5284020 110697876 15721950 143150386
Date modified:
2008-06-12