Please refer to the explanatory notes for information about this table

Final Table 4: All returns by age and sex, Quebec
All money figures in thousands of dollars

Item	Item code	Grand total males #	Grand total males $	Grand total females #	Grand total females $	Grand total total #	Grand total total $
Number of taxable returns	1	2056420		1801020		3857510
Number of non-taxable returns	2	979330		1421990		2403950
Total number of returns	3	3035740		3223010		6261460
Employment income	4	2064800	84723975	1962460	57602167	4028460	142328126
Commissions (from employment)	5	64280	1803893	60880	566502	125160	2370408
Other employment income	6	325570	907610	172030	546515	497620	1454352
Old Age Security pension	7	501110	2982923	654900	3913765	1156020	6896709
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8	727380	4845641	865890	4619329	1593280	9464997
Other pensions or superannuation	9	494340	10527524	463400	6834919	957760	17362814
Elected split-pension amount	10	45990	302270	201300	2216210	247300	2518623
Universal Child Care Benefit (UCCB)	11	82690	118426	301450	452526	384360	571285
Employment Insurance and other benefits	12	479900	2840373	385660	2673810	865560	5514197
Taxable amount of dividends	13	420560	5758554	362720	2310696	783280	8069344
Interest and other investment income	14	620320	1468363	759010	1563939	1379450	3032505
Net partnership income	15	17050	30553	11960	11464	29010	42017
Registered disability savings plan (RDSP) income	16
Net rental income	17	217500	1032540	161050	466357	378570	1498923
Taxable capital gains	18	201660	2104014	188390	978537	390060	3082763
Support payments received	19	420	2331	16820	181058	17240	183424
Registered Retirement Savings Plan (RRSP) income	20	285220	1287588	245090	973305	530320	2260910
Other income	21	471880	2255705	467320	1646203	939290	3903082
Net business income	22	212570	2970644	176710	1834802	389300	4805968
Net professional income	23	49660	4004391	44470	2075096	94140	6079802
Net commission income	24	23970	532250	16400	260123	40370	792479
Net farming income	25	32760	190952	11600	51486	44360	242438
Net fishing income	26	1070	14341	110	582	1180	14924
Workers' compensation benefits	27	102800	975379	80010	495568	182810	1470947
Social assistance payments	28	190250	1265675	178760	1207679	369080	2473745
Net federal supplements	29	222080	808871	386070	1695211	608160	2504129
Total income assessed	30	3014990	133754808	3189160	95177847	6205850	228938932
Registered pension plan (RPP) contributions	31	665230	1872805	737210	1683576	1402450	3556418
RRSP deduction	32	826940	4422605	724700	2736967	1551640	7159572
Saskatchewan Pension Plan (SPP) deduction	33	30	9	40	14	60	23
Deduction for elected split-pension amount	34	201580	2218717	45900	300414	247480	2519131
Annual union, professional, or like dues	35	906740	565263	796160	471575	1702920	1036845
Universal Child Care Benefit repayment	36	470	290	2230	1441	2710	1731
Child care expenses	37	120310	263877	326910	689770	447230	953659
Disability supports deductions	38	90	420	120	331	210	750
Business investment loss	39	1610	39679	730	14931	2340	54610
Moving expenses	40	6080	28012	4760	16024	10850	44038
Support payments made	41	15460	175183	280	1336	15740	176549
Carrying charges and interest expenses	42	137540	365786	108370	183018	245920	548855
Deductions for CPP or QPP contributions on self-employment and other earnings	43	200240	170332	165820	111060	366070	281407
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income	44	221860	17890	185360	11773	407250	29664
Exploration and development expenses	45	9520	162926	4600	37119	14120	200045
Other employment expenses	46	87010	423172	31190	120025	118200	543197
Clergy residence deduction	47	1940	17904	240	1885	2180	19790
Other deductions	48	118030	167391	99240	252582	217280	420067
Total deductions before adjustments	49	1827880	10912262	1598680	6633841	3426640	17546352
Social benefits repayment	50	72980	156905	23710	63700	96690	220604
Net income after adjustments	51	3007020	122806978	3179600	88566534	6188300	211379588
Canadian Forces personnel and police deduction	52	3630	50875	360	5351	4000	56226
Employee home relocation loan deduction	53	140	91	40	6	180	97
Security options deductions	54	4750	205087	1800	25024	6550	230111
Other payments deductions	55	503670	3049445	637610	3397976	1141360	6447859
Limited partnership losses of other years	56	190	1766	90	529	280	2295
Non-capital losses of other years	57	3160	37690	3020	16278	6180	54068
Net capital losses of other years	58	59470	185466	47200	78917	106680	264387
Capital gains deduction	59	7470	512081	3410	188348	10880	700429
Northern residents deductions	60	16360	57680	10290	35860	26650	93540
Additional deductions	61	20670	153676	29770	251933	50450	405943
Farming/fishing losses of prior years	62	1300	10344	400	2546	1710	12890
Total deductions from net income	63	605620	4264201	714190	4002767	1319920	8267844
Taxable income assessed	64	2898830	118556729	3079600	84578733	5980040	203140665
Basic personal amount	65	3035690	31348778	3222950	33304197	6261330	64676617
Age amount	66	518030	3045689	686680	4182204	1204780	7228310
Spouse or common-law partner amount	67	356890	2292094	97790	644763	454860	2938309
Amount for eligible dependant	68	46490	440138	180870	1745812	227380	2186053
Amount for children 17 and under	69	487860	1788379	378990	1256924	866950	3045593
Amount for infirm dependants age 18 or older	70	540	1821	420	1541	960	3362
CPP or QPP contributions through employment	71	1882690	2737022	1742850	2128272	3625600	4865334
CPP or QPP contributions self-employment and other eligible earnings	72	200240	170332	165820	111060	366070	281407
Employment Insurance premiums	73	1813240	748685	1741040	623941	3554330	1372638
Employment Insurance premiums on self-employment and other eligible earnings	74	190	48	380	88	560	136
PPIP premiums paid	75	1894500	342745	1761120	260692	3655680	603443
PPIP premiums payable on employment income	76	62120	10948	47710	7948	109840	18896
PPIP premiums payable on self-employment income	77	224470	23116	187430	15194	411930	38313
Canada employment amount	78	2096260	2117398	1919500	1959032	4015880	4076537
Public transit amount	79	214370	155752	244980	170521	459460	326327
Children's fitness amount	80	211530	93294	146320	58174	357850	151469
Home buyers' amount	81	30260	135132	21750	92725	52010	227876
Adoption expenses	82	410	3238	320	2462	730	5700
Pension income amount	83	522910	990317	593160	1108578	1116090	2098938
Caregiver amount	84	20380	80857	17030	64771	37410	145628
Disability amount	85	43350	313251	41990	303243	85340	616509
Disability amount transferred from a dependant	86	19990	196189	15860	147459	35850	343647
Interest paid on student loans	87	58800	21592	81900	27406	140700	48998
Tuition, education, and textbook amounts	88	173810	610722	227830	727042	401670	1337887
Tuition, education, and textbook amounts transferred from a child	89	111430	514179	76530	331629	187960	845808
Amounts transferred from spouse	90	172810	836518	104650	433382	277630	1270486
Allowable portion of medical expenses	91	710730	1414758	1017520	1935714	1728350	3350566
Total tax credits on personal amounts	92	3035710	7564949	3222970	7746716	6261380	15315718
Allowable charitable donations and government gifts	93	735030	555271	615530	334681	1350580	890003
Eligible cultural, ecological gifts	94	1130	9836	830	4260	1960	14096
Total tax credit on donations and gifts	95	724480	150292	604960	80760	1329460	231067
Total federal non-refundable tax credits	96	3035710	7715241	3222970	7827477	6261380	15546785
Federal dividend tax credit	97	388500	843531	317970	338513	706470	1182055
Overseas employment tax credit	98	2070	19044	170	1206	2240	20249
Minimum tax carryover	99	4790	13437	2040	5085	6820	18521
Basic federal tax	100	2061540	13908649	1808570	7456012	3870180	21365244
Federal foreign tax credit	101	107270	61620	92300	16962	199580	78589
Federal political contribution tax credit	102	12810	1915	5420	635	18230	2550
Investment tax credit	103	7080	17763	2520	3707	9600	21470
Labour-sponsored funds tax credit	104	159290	71775	115940	42898	275230	114673
Alternative minimum tax payable	105	4460	20556	1920	8408	6380	28964
Net federal tax	106	2055870	13755330	1800550	7391839	3856490	21147744
CPP contributions payable on self-employment and other earnings	107
Employment Insurance premiums payable on self-employment and other eligible earnings	108	190	48	380	88	560	136
Social benefits repayment	109	72980	156905	23710	63700	96690	220604
Net provincial or territorial tax	110	2410	55173	680	9617	3090	64790
Total tax payable	111	2056420	13967455	1801020	7465243	3857510	21433275

Final Basic Table 4: All returns by age and sex, Quebec

Item	Item code	Age group: under 20 males #	Age group: under 20 males $	Age group: under 20 females #	Age group: under 20 females $	Age group: under 20 total #	Age group: under 20 total $
Number of taxable returns	1	40420		21040		61480
Number of non-taxable returns	2	154680		172790		327920
Total number of returns	3	195100		193840		389400
Employment income	4	177470	1583692	176280	1294407	353950	2878138
Commissions (from employment)	5	3800	7594	9300	7379	13100	14973
Other employment income	6	5100	10308	3410	9026	8520	19334
Old Age Security pension	7
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8	4700	3366	4740	3490	9450	6856
Other pensions or superannuation	9	220	869	250	1131	470	2004
Elected split-pension amount	10
Universal Child Care Benefit (UCCB)	11	160	169	3990	4307	4150	4482
Employment Insurance and other benefits	12	12060	49877	5410	19732	17470	69609
Taxable amount of dividends	13	4960	44064	4430	43250	9400	87322
Interest and other investment income	14	11970	6344	11530	5684	23520	12033
Net partnership income	15	50	14	40	32	90	46
Registered disability savings plan (RDSP) income	16
Net rental income	17	320	-94	190	-294	510	-359
Taxable capital gains	18	2390	11388	1980	10708	4370	22102
Support payments received	19			30	79	40	104
Registered Retirement Savings Plan (RRSP) income	20	310	803	200	969	510	1772
Other income	21	25730	74759	27450	80599	53190	155639
Net business income	22	3730	19798	3200	13783	6930	33602
Net professional income	23	350	1907	430	1903	790	3810
Net commission income	24	570	1896	520	1388	1090	3285
Net farming income	25	180	1119	80	291	260	1410
Net fishing income	26
Workers' compensation benefits	27	2510	4388	2090	5541	4590	9929
Social assistance payments	28	7340	40974	7670	44235	15010	85221
Net federal supplements	29
Total income assessed	30	190360	1863284	189320	1547651	379900	3411347
Registered pension plan (RPP) contributions	31	12720	8595	9990	2777	22710	11372
RRSP deduction	32	3550	5133	1760	2042	5310	7175
Saskatchewan Pension Plan (SPP) deduction	33
Deduction for elected split-pension amount	34
Annual union, professional, or like dues	35	56310	10908	38640	5787	94940	16695
Universal Child Care Benefit repayment	36			40	16	40	17
Child care expenses	37	40	54	610	837	650	891
Disability supports deductions	38
Business investment loss	39
Moving expenses	40	190	171	220	171	400	343
Support payments made	41
Carrying charges and interest expenses	42	530	651	460	356	990	1007
Deductions for CPP or QPP contributions on self-employment and other earnings	43	2580	625	2140	416	4720	1041
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income	44	3920	98	3400	69	7330	168
Exploration and development expenses	45					10	16
Other employment expenses	46	930	1400	200	190	1120	1590
Clergy residence deduction	47
Other deductions	48	2000	1581	1290	1547	3290	3129
Total deductions before adjustments	49	65130	29256	47090	14224	112230	43480
Social benefits repayment	50	70	48			70	49
Net income after adjustments	51	190260	1834809	189200	1534226	379690	3369447
Canadian Forces personnel and police deduction	52	150	928			160	972
Employee home relocation loan deduction	53
Security options deductions	54
Other payments deductions	55	9760	45362	9630	49782	19390	95156
Limited partnership losses of other years	56
Non-capital losses of other years	57	10	10			20	37
Net capital losses of other years	58	180	509	130	156	310	665
Capital gains deduction	59	80	6978	100	7255	180	14233
Northern residents deductions	60	370	846	240	549	600	1395
Additional deductions	61	80	110	100	546	180	656
Farming/fishing losses of prior years	62
Total deductions from net income	63	10600	54744	10190	58362	20790	113118
Taxable income assessed	64	186990	1780070	186530	1476235	373750	3256705
Basic personal amount	65	195100	2022404	193830	2009115	389400	4035272
Age amount	66
Spouse or common-law partner amount	67	640	4231	820	6156	1460	10401
Amount for eligible dependant	68	80	781	1910	19555	2000	20346
Amount for children 17 and under	69	520	1251	2990	6897	3510	8150
Amount for infirm dependants age 18 or older	70	10	15	10	125	30	141
CPP or QPP contributions through employment	71	108410	45134	107720	32108	216130	77242
CPP or QPP contributions self-employment and other eligible earnings	72	2580	625	2140	416	4720	1041
Employment Insurance premiums	73	146680	20991	146510	17239	293190	38231
Employment Insurance premiums on self-employment and other eligible earnings	74
PPIP premiums paid	75	147860	7738	147630	6349	295490	14087
PPIP premiums payable on employment income	76	3260	145	2680	85	5940	230
PPIP premiums payable on self-employment income	77	4020	127	3470	90	7490	217
Canada employment amount	78	169980	172918	169200	171984	339180	344906
Public transit amount	79	11990	5384	17680	7898	29690	13288
Children's fitness amount	80	40	12	50	8	90	21
Home buyers' amount	81	270	1237	180	727	460	1964
Adoption expenses	82
Pension income amount	83	210	345	250	390	460	737
Caregiver amount	84					20	76
Disability amount	85	1040	8104	690	5304	1720	13408
Disability amount transferred from a dependant	86
Interest paid on student loans	87	390	63	360	38	750	102
Tuition, education, and textbook amounts	88	23500	64396	23380	61529	46880	125937
Tuition, education, and textbook amounts transferred from a child	89	30	66	50	95	80	161
Amounts transferred from spouse	90	220	605	450	1068	670	1681
Allowable portion of medical expenses	91	7390	4800	11550	7392	18950	12203
Total tax credits on personal amounts	92	195100	354214	193840	353201	389400	707989
Allowable charitable donations and government gifts	93	6190	547	6180	522	12380	1110
Eligible cultural, ecological gifts	94					10	1
Total tax credit on donations and gifts	95	4980	123	4920	119	9900	254
Total federal non-refundable tax credits	96	195100	354337	193840	353320	389400	708243
Federal dividend tax credit	97	2870	5046	2410	4882	5280	9930
Overseas employment tax credit	98
Minimum tax carryover	99	40	91	40	83	80	174
Basic federal tax	100	40520	49460	21170	16662	61710	66142
Federal foreign tax credit	101	310	110	180	26	490	136
Federal political contribution tax credit	102	10	1			10	2
Investment tax credit	103
Labour-sponsored funds tax credit	104	350	82	70	13	420	95
Alternative minimum tax payable	105	70	405	70	417	130	822
Net federal tax	106	40420	49268	21040	16625	61480	65913
CPP contributions payable on self-employment and other earnings	107
Employment Insurance premiums payable on self-employment and other eligible earnings	108
Social benefits repayment	109	70	48			70	49
Net provincial or territorial tax	110
Total tax payable	111	40420	49317	21040	16626	61480	65963

Final Basic Table 4: All returns by age and sex, Quebec

Item	Item code	Age group: 20 to 24 males #	Age group: 20 to 24 males $	Age group: 20 to 24 females #	Age group: 20 to 24 females $	Age group: 20 to 24 total #	Age group: 20 to 24 total $
Number of taxable returns	1	121610		94130		215740
Number of non-taxable returns	2	101370		130930		233210
Total number of returns	3	222980		225060		448950
Employment income	4	201140	4206299	197930	3419796	399450	7626238
Commissions (from employment)	5	7400	46266	11760	28843	19160	75109
Other employment income	6	18240	23603	8740	19949	26980	43622
Old Age Security pension	7
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8	300	919	340	898	640	1817
Other pensions or superannuation	9	170	695	180	600	360	1296
Elected split-pension amount	10			20	94	20	164
Universal Child Care Benefit (UCCB)	11	2100	2620	27990	39068	30110	41724
Employment Insurance and other benefits	12	46520	240018	33180	186278	79690	426295
Taxable amount of dividends	13	9480	58821	7830	50053	17320	108881
Interest and other investment income	14	18040	7834	19140	7828	37210	15670
Net partnership income	15	70	20	70	62	140	82
Registered disability savings plan (RDSP) income	16
Net rental income	17	2990	253	1910	144	4900	398
Taxable capital gains	18	5190	10185	3870	9523	9060	19712
Support payments received	19	20	83	150	308	160	391
Registered Retirement Savings Plan (RRSP) income	20	3160	5314	2090	2456	5250	7770
Other income	21	34590	97868	33080	100181	67700	198197
Net business income	22	9310	68518	9050	51697	18360	120243
Net professional income	23	1170	11301	1780	17499	2950	28800
Net commission income	24	1360	9322	1110	5969	2460	15291
Net farming income	25	490	3262	130	433	620	3696
Net fishing income	26	20	168			20	174
Workers' compensation benefits	27	5220	14480	8620	37371	13840	51851
Social assistance payments	28	15630	90767	15560	96614	31190	187402
Net federal supplements	29
Total income assessed	30	219680	4898662	222430	4075672	442570	8974823
Registered pension plan (RPP) contributions	31	44110	57535	50250	47986	94350	105522
RRSP deduction	32	28430	81950	25140	59222	53580	141172
Saskatchewan Pension Plan (SPP) deduction	33
Deduction for elected split-pension amount	34
Annual union, professional, or like dues	35	80340	32409	69090	25034	149430	57444
Universal Child Care Benefit repayment	36	20	11	290	153	310	164
Child care expenses	37	1240	2418	11420	22619	12660	25038
Disability supports deductions	38
Business investment loss	39	20	69	10	96	30	165
Moving expenses	40	900	1007	960	1037	1850	2043
Support payments made	41	20	10			20	11
Carrying charges and interest expenses	42	1320	1084	1070	584	2390	1668
Deductions for CPP or QPP contributions on self-employment and other earnings	43	8580	3525	8380	2881	16960	6408
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income	44	9680	371	9530	305	19220	675
Exploration and development expenses	45	20	91	10	73	30	164
Other employment expenses	46	3990	8974	1560	2959	5550	11933
Clergy residence deduction	47	10	25			20	44
Other deductions	48	9140	4347	5870	2640	15020	7002
Total deductions before adjustments	49	112910	193836	106700	165613	219620	359467
Social benefits repayment	50	1540	1207	30	25	1570	1232
Net income after adjustments	51	219350	4705240	222100	3911222	441910	8616940
Canadian Forces personnel and police deduction	52	750	5990	50	473	800	6464
Employee home relocation loan deduction	53
Security options deductions	54	20	18	20	13	40	30
Other payments deductions	55	20560	105247	23950	133986	44520	239254
Limited partnership losses of other years	56
Non-capital losses of other years	57	80	342	50	141	130	483
Net capital losses of other years	58	610	368	410	378	1010	745
Capital gains deduction	59	80	5062	70	4269	150	9331
Northern residents deductions	60	950	2815	680	2006	1630	4820
Additional deductions	61	170	706	200	785	380	1524
Farming/fishing losses of prior years	62	10	56			10	56
Total deductions from net income	63	23160	120604	25330	142050	48490	262709
Taxable income assessed	64	212970	4584719	217840	3769277	431260	8354419
Basic personal amount	65	222980	2302552	225060	2321115	448940	4631567
Age amount	66
Spouse or common-law partner amount	67	6680	41877	5140	34778	11850	76926
Amount for eligible dependant	68	620	6069	8980	90462	9600	96552
Amount for children 17 and under	69	7920	22315	16710	45750	24640	68083
Amount for infirm dependants age 18 or older	70			10	30	20	44
CPP or QPP contributions through employment	71	185780	171258	180790	136636	366580	307898
CPP or QPP contributions self-employment and other eligible earnings	72	8580	3525	8380	2881	16960	6408
Employment Insurance premiums	73	185030	53538	181100	45218	366140	98757
Employment Insurance premiums on self-employment and other eligible earnings	74			20	4	30	4
PPIP premiums paid	75	184260	20430	179890	16758	364160	37189
PPIP premiums payable on employment income	76	7380	626	6420	471	13790	1097
PPIP premiums payable on self-employment income	77	10020	481	9820	394	19850	875
Canada employment amount	78	195620	202407	192430	198388	388090	400819
Public transit amount	79	23990	13558	35310	19167	59330	32735
Children's fitness amount	80	520	93	1160	207	1670	300
Home buyers' amount	81	5380	23930	4120	16164	9500	40094
Adoption expenses	82
Pension income amount	83	170	237	190	286	360	525
Caregiver amount	84	70	280	70	294	150	573
Disability amount	85	1340	9572	930	6600	2270	16172
Disability amount transferred from a dependant	86	60	600	120	1142	170	1742
Interest paid on student loans	87	5610	1487	9770	2601	15380	4088
Tuition, education, and textbook amounts	88	52650	212149	69690	282371	122350	494549
Tuition, education, and textbook amounts transferred from a child	89	40	97	40	127	80	224
Amounts transferred from spouse	90	3040	9683	3060	9277	6140	19071
Allowable portion of medical expenses	91	21640	17302	40070	33938	61740	51262
Total tax credits on personal amounts	92	222980	467112	225060	489759	448950	958134
Allowable charitable donations and government gifts	93	21660	3411	24860	3696	46520	7108
Eligible cultural, ecological gifts	94	40	9	40	5	80	14
Total tax credit on donations and gifts	95	19790	790	22620	858	42420	1648
Total federal non-refundable tax credits	96	222980	467902	225060	490618	448950	959782
Federal dividend tax credit	97	8030	7104	6360	5875	14390	12980
Overseas employment tax credit	98	40	182			40	205
Minimum tax carryover	99	60	127	70	140	120	266
Basic federal tax	100	121830	308564	94480	177412	216320	485990
Federal foreign tax credit	101	1640	328	1040	172	2690	501
Federal political contribution tax credit	102	80	8	50	6	130	14
Investment tax credit	103	30	24			40	34
Labour-sponsored funds tax credit	104	3280	1105	1660	445	4940	1550
Alternative minimum tax payable	105	60	292	50	266	110	557
Net federal tax	106	121610	307100	94110	176784	215720	483897
CPP contributions payable on self-employment and other earnings	107
Employment Insurance premiums payable on self-employment and other eligible earnings	108			20	4	30	4
Social benefits repayment	109	1540	1207	30	25	1570	1232
Net provincial or territorial tax	110	20	12			30	14
Total tax payable	111	121610	308319	94130	176814	215740	485147

Final Basic Table 4: All returns by age and sex, Quebec

Item	Item code	Age group: 25 to 29 males #	Age group: 25 to 29 males $	Age group: 25 to 29 females #	Age group: 25 to 29 females $	Age group: 25 to 29 total #	Age group: 25 to 29 total $
Number of taxable returns	1	181430		158420		339850
Number of non-taxable returns	2	61500		90610		152660
Total number of returns	3	242930		249030		492510
Employment income	4	215760	7314831	207580	5508391	423600	12823646
Commissions (from employment)	5	7640	113339	7370	47802	15010	161146
Other employment income	6	27660	47764	16010	35015	43670	82831
Old Age Security pension	7
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8	570	2853	610	2622	1170	5475
Other pensions or superannuation	9	110	625	120	736	230	1361
Elected split-pension amount	10	20	155	70	438	90	593
Universal Child Care Benefit (UCCB)	11	11170	15472	77000	120321	88240	135900
Employment Insurance and other benefits	12	68180	361545	70650	607155	138840	968700
Taxable amount of dividends	13	15320	90007	11450	43634	26780	133640
Interest and other investment income	14	22250	11883	23500	10561	45770	22447
Net partnership income	15	180	61	100	327	280	388
Registered disability savings plan (RDSP) income	16
Net rental income	17	9450	-722	7220	-121	16680	-837
Taxable capital gains	18	9000	37194	6720	15686	15720	52880
Support payments received	19	20	83	340	1006	350	1089
Registered Retirement Savings Plan (RRSP) income	20	15680	24874	12780	14968	28460	39842
Other income	21	30750	96517	29660	90184	60440	186960
Net business income	22	15840	168661	16480	131236	32320	299897
Net professional income	23	2620	76726	4310	150047	6940	226772
Net commission income	24	2000	29709	1430	12214	3430	41926
Net farming income	25	1160	8108	440	1233	1590	9341
Net fishing income	26	30	321			30	331
Workers' compensation benefits	27	6580	29056	16870	97456	23450	126512
Social assistance payments	28	17280	101405	16590	102592	33880	204021
Net federal supplements	29					10	59
Total income assessed	30	240780	8530476	247100	6993563	488250	15524921
Registered pension plan (RPP) contributions	31	68890	139982	82440	130178	151330	270171
RRSP deduction	32	70250	256259	69780	199916	140030	456175
Saskatchewan Pension Plan (SPP) deduction	33
Deduction for elected split-pension amount	34	10	40	10	44	20	85
Annual union, professional, or like dues	35	93600	53881	89490	48508	183090	102390
Universal Child Care Benefit repayment	36	60	32	580	371	640	403
Child care expenses	37	9160	21917	51130	120628	60290	142546
Disability supports deductions	38
Business investment loss	39	70	684	20	152	90	836
Moving expenses	40	1380	3691	1100	2220	2470	5912
Support payments made	41	60	133			70	139
Carrying charges and interest expenses	42	2950	3255	1960	1563	4910	4818
Deductions for CPP or QPP contributions on self-employment and other earnings	43	14470	9050	15340	8415	29810	17465
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income	44	16270	938	17520	903	33790	1841
Exploration and development expenses	45	70	889	30	249	110	1138
Other employment expenses	46	6910	24399	3220	8778	10130	33177
Clergy residence deduction	47	50	360	20	109	60	469
Other deductions	48	13520	8475	10570	6786	24100	15306
Total deductions before adjustments	49	158040	523989	167700	528834	325760	1052881
Social benefits repayment	50	3980	3080	170	127	4160	3207
Net income after adjustments	51	240220	8007455	246380	6469870	486970	14478149
Canadian Forces personnel and police deduction	52	760	8939	70	932	830	9871
Employee home relocation loan deduction	53
Security options deductions	54	140	451	70	320	210	771
Other payments deductions	55	23560	130468	33270	200101	56840	330592
Limited partnership losses of other years	56
Non-capital losses of other years	57	190	827	130	444	330	1271
Net capital losses of other years	58	1730	1191	990	562	2730	1753
Capital gains deduction	59	240	12644	140	6214	380	18858
Northern residents deductions	60	1370	5014	1020	4064	2390	9078
Additional deductions	61	200	1917	240	2263	440	4222
Farming/fishing losses of prior years	62	40	308			50	337
Total deductions from net income	63	28120	161760	35760	214929	63890	376754
Taxable income assessed	64	232100	7846028	241010	6255166	473470	14101952
Basic personal amount	65	242920	2494325	249010	2554884	492480	5054234
Age amount	66
Spouse or common-law partner amount	67	18730	123547	10470	70482	29270	194600
Amount for eligible dependant	68	2090	20632	18650	187428	20740	208060
Amount for children 17 and under	69	39780	132083	45530	146465	85330	278616
Amount for infirm dependants age 18 or older	70	10	73	10	13	20	87
CPP or QPP contributions through employment	71	205140	287650	191720	224610	396870	512267
CPP or QPP contributions self-employment and other eligible earnings	72	14470	9050	15340	8415	29810	17465
Employment Insurance premiums	73	201180	82642	189760	67131	390960	149775
Employment Insurance premiums on self-employment and other eligible earnings	74	10	3	70	13	80	16
PPIP premiums paid	75	202090	34332	188540	26244	390640	60577
PPIP premiums payable on employment income	76	7520	1102	6340	889	13860	1991
PPIP premiums payable on self-employment income	77	16670	1213	17880	1166	34550	2379
Canada employment amount	78	212070	220239	202440	208647	414540	428919
Public transit amount	79	27590	19718	30670	21378	58290	41117
Children's fitness amount	80	8230	1890	10740	2565	18980	4455
Home buyers' amount	81	10070	43943	7080	29399	17150	73347
Adoption expenses	82			20	61	30	98
Pension income amount	83	130	170	180	276	300	446
Caregiver amount	84	260	1106	220	946	480	2051
Disability amount	85	1370	9878	1000	7227	2380	17104
Disability amount transferred from a dependant	86	490	5383	680	7309	1170	12693
Interest paid on student loans	87	15570	5197	24990	8001	40550	13199
Tuition, education, and textbook amounts	88	33810	148784	44120	171803	77940	320644
Tuition, education, and textbook amounts transferred from a child	89	60	141	40	62	110	202
Amounts transferred from spouse	90	7060	23756	7400	26292	14520	50227
Allowable portion of medical expenses	91	34810	36254	64890	74414	99710	110679
Total tax credits on personal amounts	92	242920	555472	249020	576919	492490	1133288
Allowable charitable donations and government gifts	93	37680	10509	37900	8716	75570	19225
Eligible cultural, ecological gifts	94	90	19	80	14	170	33
Total tax credit on donations and gifts	95	36250	2576	36420	1902	72670	4477
Total federal non-refundable tax credits	96	242920	558048	249020	578820	492490	1137765
Federal dividend tax credit	97	15180	11955	11350	5961	26530	17917
Overseas employment tax credit	98	220	1298	40	209	260	1507
Minimum tax carryover	99	100	283	80	280	180	563
Basic federal tax	100	181640	764178	158700	503182	340350	1267415
Federal foreign tax credit	101	4170	2487	2960	849	7130	3336
Federal political contribution tax credit	102	280	40	140	17	420	57
Investment tax credit	103	90	111	30	33	120	143
Labour-sponsored funds tax credit	104	8670	3048	5860	1543	14530	4591
Alternative minimum tax payable	105	140	594	60	341	200	936
Net federal tax	106	181420	758492	158390	500741	339820	1259289
CPP contributions payable on self-employment and other earnings	107
Employment Insurance premiums payable on self-employment and other eligible earnings	108	10	3	70	13	80	16
Social benefits repayment	109	3980	3080	170	127	4160	3207
Net provincial or territorial tax	110	50	125	20	65	70	190
Total tax payable	111	181430	761700	158420	500946	339850	1262702

Final Basic Table 4: All returns by age and sex, Quebec

Item	Item code	Age group: 30 to 34 males #	Age group: 30 to 34 males $	Age group: 30 to 34 females #	Age group: 30 to 34 females $	Age group: 30 to 34 total #	Age group: 30 to 34 total $
Number of taxable returns	1	199950		169350		369300
Number of non-taxable returns	2	54050		90080		144410
Total number of returns	3	254000		259430		513710
Employment income	4	220560	9313237	208530	6512507	429210	15825888
Commissions (from employment)	5	7700	187720	5750	62069	13450	249788
Other employment income	6	29610	67848	18450	49972	48060	117843
Old Age Security pension	7
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8	860	4709	1350	7030	2210	11739
Other pensions or superannuation	9	170	1180	140	842	310	2033
Elected split-pension amount	10	40	272	220	1735	260	2007
Universal Child Care Benefit (UCCB)	11	24530	37529	101040	162150	125640	199767
Employment Insurance and other benefits	12	71620	389780	69900	674566	141520	1064347
Taxable amount of dividends	13	22060	201230	15880	79803	37940	281034
Interest and other investment income	14	26000	16849	27870	15005	53880	31862
Net partnership income	15	370	462	210	37	580	499
Registered disability savings plan (RDSP) income	16
Net rental income	17	15200	10997	11960	6622	27160	17622
Taxable capital gains	18	11980	60103	9300	28029	21280	88132
Support payments received	19	20	66	650	2435	670	2506
Registered Retirement Savings Plan (RRSP) income	20	33590	57637	27190	36553	60770	94190
Other income	21	31290	118074	30450	100854	61750	219048
Net business income	22	20240	260028	20480	196114	40720	456433
Net professional income	23	3800	225425	5340	244294	9140	469734
Net commission income	24	2180	42097	1640	18485	3810	60582
Net farming income	25	1740	11066	710	1553	2440	12618
Net fishing income	26	50	544			50	586
Workers' compensation benefits	27	7510	44846	13510	81579	21010	126425
Social assistance payments	28	18150	111687	17090	106956	35240	218661
Net federal supplements	29
Total income assessed	30	252440	11163385	257460	8389247	510110	19553360
Registered pension plan (RPP) contributions	31	78660	198516	94290	191464	172940	389980
RRSP deduction	32	93110	379752	86960	257319	180070	637071
Saskatchewan Pension Plan (SPP) deduction	33
Deduction for elected split-pension amount	34	50	153	20	69	70	223
Annual union, professional, or like dues	35	95940	62420	93790	57221	189740	119642
Universal Child Care Benefit repayment	36	130	68	660	436	790	504
Child care expenses	37	25140	66416	90910	227331	116060	293755
Disability supports deductions	38					10	18
Business investment loss	39	140	2466	60	757	200	3223
Moving expenses	40	1110	5852	750	2863	1870	8715
Support payments made	41	200	804	20	20	220	824
Carrying charges and interest expenses	42	5110	8420	3030	3748	8130	12170
Deductions for CPP or QPP contributions on self-employment and other earnings	43	17920	13883	19070	12263	37000	26149
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income	44	20140	1444	21550	1305	41690	2749
Exploration and development expenses	45	210	3013	80	804	290	3817
Other employment expenses	46	9050	40747	3910	13468	12960	54215
Clergy residence deduction	47	100	1032	20	126	110	1158
Other deductions	48	13800	10972	10700	7648	24510	18634
Total deductions before adjustments	49	180660	795964	189940	776855	370620	1572848
Social benefits repayment	50	4740	3879	440	323	5180	4201
Net income after adjustments	51	251700	10369954	256330	7618992	508240	17989648
Canadian Forces personnel and police deduction	52	680	9897	90	1288	770	11184
Employee home relocation loan deduction	53	20	3			20	3
Security options deductions	54	410	3212	170	790	590	4001
Other payments deductions	55	25330	156534	30410	188549	55750	345102
Limited partnership losses of other years	56
Non-capital losses of other years	57	270	1900	250	1659	530	3559
Net capital losses of other years	58	3010	3481	1670	1186	4680	4667
Capital gains deduction	59	390	19149	160	6159	540	25308
Northern residents deductions	60	1350	5295	950	3991	2290	9286
Additional deductions	61	210	4375	270	5091	480	9483
Farming/fishing losses of prior years	62	80	332	30	195	100	528
Total deductions from net income	63	31520	204180	33780	209055	65310	413269
Taxable income assessed	64	242710	10166274	249610	7410299	492530	17577239
Basic personal amount	65	253990	2605548	259410	2663747	513680	5271836
Age amount	66
Spouse or common-law partner amount	67	30320	208167	12670	85758	43020	294192
Amount for eligible dependant	68	5270	53071	30660	308599	35920	361680
Amount for children 17 and under	69	84570	323714	76490	278367	161090	602178
Amount for infirm dependants age 18 or older	70	10	25			20	54
CPP or QPP contributions through employment	71	211490	334600	193750	254869	405250	589474
CPP or QPP contributions self-employment and other eligible earnings	72	17920	13883	19070	12263	37000	26149
Employment Insurance premiums	73	203890	92604	190400	73795	394300	166400
Employment Insurance premiums on self-employment and other eligible earnings	74	20	4	60	12	90	16
PPIP premiums paid	75	207910	41093	190140	30216	398060	71310
PPIP premiums payable on employment income	76	7410	1370	5850	1035	13270	2406
PPIP premiums payable on self-employment income	77	20470	1868	21800	1684	42280	3552
Canada employment amount	78	217800	226200	203420	209800	421240	436015
Public transit amount	79	27650	21438	24810	18301	52480	39750
Children's fitness amount	80	33160	11202	30960	10459	64120	21662
Home buyers' amount	81	6160	27516	3900	17003	10060	44524
Adoption expenses	82	50	445	40	252	90	697
Pension income amount	83	200	302	350	598	550	900
Caregiver amount	84	540	2402	510	2080	1050	4482
Disability amount	85	1470	10520	1140	8171	2600	18691
Disability amount transferred from a dependant	86	1790	20474	1840	20165	3630	40638
Interest paid on student loans	87	17250	5899	23320	7486	40570	13385
Tuition, education, and textbook amounts	88	21010	78234	25990	79643	47010	157896
Tuition, education, and textbook amounts transferred from a child	89	260	662	220	415	480	1077
Amounts transferred from spouse	90	8730	30317	9800	37944	18560	68389
Allowable portion of medical expenses	91	41550	54337	72660	101301	114230	155648
Total tax credits on personal amounts	92	253990	624884	259420	633599	513690	1258950
Allowable charitable donations and government gifts	93	50310	19454	42960	12399	93270	31853
Eligible cultural, ecological gifts	94	90	48	70	21	160	70
Total tax credit on donations and gifts	95	49160	4906	42040	2987	91200	7893
Total federal non-refundable tax credits	96	253990	629790	259420	636586	513690	1266844
Federal dividend tax credit	97	22170	27222	15780	11010	37950	38232
Overseas employment tax credit	98	270	1967	30	167	300	2134
Minimum tax carryover	99	200	535	100	301	300	836
Basic federal tax	100	200160	1146919	169630	676529	369800	1823520
Federal foreign tax credit	101	5870	3444	4270	1151	10140	4595
Federal political contribution tax credit	102	400	56	170	29	570	85
Investment tax credit	103	250	402	90	120	340	522
Labour-sponsored funds tax credit	104	13250	4660	9270	2420	22520	7079
Alternative minimum tax payable	105	210	700	90	370	300	1069
Net federal tax	106	199930	1138354	169310	672812	369250	1811238
CPP contributions payable on self-employment and other earnings	107
Employment Insurance premiums payable on self-employment and other eligible earnings	108	20	4	60	12	90	16
Social benefits repayment	109	4740	3879	440	323	5180	4201
Net provincial or territorial tax	110	150	1417	60	496	210	1913
Total tax payable	111	199950	1143653	169350	673643	369300	1817369

Final Basic Table 4: All returns by age and sex, Quebec

Item	Item code	Age group: 35 to 39 males #	Age group: 35 to 39 males $	Age group: 35 to 39 females #	Age group: 35 to 39 females $	Age group: 35 to 39 total #	Age group: 35 to 39 total $
Number of taxable returns	1	189330		158160		347500
Number of non-taxable returns	2	53110		85080		138340
Total number of returns	3	242440		243240		485840
Employment income	4	203810	9904782	193130	6879520	397020	16784426
Commissions (from employment)	5	7050	234635	5180	76629	12240	311272
Other employment income	6	28590	87823	17870	57339	46470	145191
Old Age Security pension	7
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8	1450	8469	2530	14615	3970	23089
Other pensions or superannuation	9	470	6883	260	2605	730	9495
Elected split-pension amount	10	90	627	680	5734	770	6380
Universal Child Care Benefit (UCCB)	11	23790	34815	63860	92674	87680	127539
Employment Insurance and other benefits	12	53680	313309	44020	349432	97710	662741
Taxable amount of dividends	13	26250	347347	19570	135628	45820	482974
Interest and other investment income	14	28550	29544	30800	22610	59350	52188
Net partnership income	15	610	444	290	812	900	1257
Registered disability savings plan (RDSP) income	16
Net rental income	17	18010	27466	13990	13653	32000	41117
Taxable capital gains	18	13350	110179	10570	42477	23910	152656
Support payments received	19	40	148	1300	7198	1340	7346
Registered Retirement Savings Plan (RRSP) income	20	39750	88041	30940	54488	70690	142528
Other income	21	30290	114970	28860	92768	59160	207783
Net business income	22	22120	324960	21990	249826	44110	574786
Net professional income	23	4150	336870	5460	324657	9600	661527
Net commission income	24	2280	57257	1630	24494	3910	81751
Net farming income	25	1990	14582	840	2788	2820	17370
Net fishing income	26	100	1383			110	1411
Workers' compensation benefits	27	8010	61299	7250	43076	15270	104376
Social assistance payments	28	18100	114720	16290	104268	34400	219018
Net federal supplements	29
Total income assessed	30	240980	12220559	240620	8597320	481740	20818235
Registered pension plan (RPP) contributions	31	75080	222348	87310	213277	162390	435628
RRSP deduction	32	93510	449079	82760	290118	176270	739197
Saskatchewan Pension Plan (SPP) deduction	33
Deduction for elected split-pension amount	34	200	1271	50	215	260	1486
Annual union, professional, or like dues	35	88080	61148	84890	57023	172970	118172
Universal Child Care Benefit repayment	36	100	67	360	262	460	329
Child care expenses	37	32180	78433	85080	186189	117260	264623
Disability supports deductions	38			20	10	20	23
Business investment loss	39	200	3488	80	1210	280	4698
Moving expenses	40	720	4813	450	2874	1170	7687
Support payments made	41	630	3608	40	152	670	3761
Carrying charges and interest expenses	42	7380	16103	4310	6740	11690	22843
Deductions for CPP or QPP contributions on self-employment and other earnings	43	20020	17212	20880	15083	40900	32295
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income	44	22030	1783	23010	1590	45040	3373
Exploration and development expenses	45	420	7280	160	1670	580	8950
Other employment expenses	46	10160	51903	4150	16786	14310	68689
Clergy residence deduction	47	130	1294	10	82	140	1376
Other deductions	48	11820	11425	9370	8276	21190	19721
Total deductions before adjustments	49	175940	931269	176950	801558	352900	1732853
Social benefits repayment	50	4500	3853	570	487	5070	4341
Net income after adjustments	51	240160	11294639	239280	7803727	479580	19098712
Canadian Forces personnel and police deduction	52	470	7337	50	873	520	8210
Employee home relocation loan deduction	53	20	74			30	74
Security options deductions	54	630	10772	250	2091	870	12863
Other payments deductions	55	25750	176026	23390	147347	49150	323409
Limited partnership losses of other years	56	10	183			10	229
Non-capital losses of other years	57	310	2417	360	1315	670	3731
Net capital losses of other years	58	3670	6400	2250	2235	5920	8635
Capital gains deduction	59	520	33473	230	12795	750	46268
Northern residents deductions	60	1420	5830	1030	4101	2450	9931
Additional deductions	61	250	8852	220	5669	470	14549
Farming/fishing losses of prior years	62	110	1052	30	102	140	1154
Total deductions from net income	63	32830	252415	27620	176573	60460	429053
Taxable income assessed	64	230550	11043178	231370	7627566	462050	18671025
Basic personal amount	65	242420	2490645	243230	2504119	485810	4996064
Age amount	66
Spouse or common-law partner amount	67	35870	257327	12220	83331	48100	340730
Amount for eligible dependant	68	8790	87860	37530	374483	46320	462385
Amount for children 17 and under	69	102910	419161	83890	309661	186820	728872
Amount for infirm dependants age 18 or older	70	20	47	30	109	50	156
CPP or QPP contributions through employment	71	195490	323002	179250	254400	374740	577406
CPP or QPP contributions self-employment and other eligible earnings	72	20020	17212	20880	15083	40900	32295
Employment Insurance premiums	73	184250	86699	175220	72605	359480	159306
Employment Insurance premiums on self-employment and other eligible earnings	74	20	4	50	10	70	14
PPIP premiums paid	75	191780	40423	176320	30946	368100	71370
PPIP premiums payable on employment income	76	7030	1432	5300	1057	12330	2490
PPIP premiums payable on self-employment income	77	22250	2305	23220	2051	45480	4356
Canada employment amount	78	201710	209370	187010	193300	388730	402677
Public transit amount	79	23300	18654	21110	16044	44410	34700
Children's fitness amount	80	52880	24369	40130	17345	93010	41714
Home buyers' amount	81	3130	14383	2110	9589	5240	23972
Adoption expenses	82	110	978	90	750	200	1728
Pension income amount	83	540	984	910	1710	1440	2696
Caregiver amount	84	1280	5643	1050	4546	2330	10189
Disability amount	85	1480	10625	1190	8585	2670	19210
Disability amount transferred from a dependant	86	2860	33619	2460	26985	5320	60604
Interest paid on student loans	87	10110	4022	11820	4498	21930	8520
Tuition, education, and textbook amounts	88	13400	42947	17470	45047	30860	88000
Tuition, education, and textbook amounts transferred from a child	89	1680	4966	2740	8482	4410	13448
Amounts transferred from spouse	90	8410	29767	9380	38651	17800	68454
Allowable portion of medical expenses	91	44450	67551	71670	115490	116120	183044
Total tax credits on personal amounts	92	242430	629099	243240	620831	485820	1250160
Allowable charitable donations and government gifts	93	55120	27669	44790	16620	99910	44289
Eligible cultural, ecological gifts	94	130	316	70	46	190	361
Total tax credit on donations and gifts	95	54300	7190	44090	4133	98390	11323
Total federal non-refundable tax credits	96	242430	636290	243240	624964	485820	1261483
Federal dividend tax credit	97	26040	47879	18790	18523	44830	66402
Overseas employment tax credit	98	240	2043	20	149	260	2193
Minimum tax carryover	99	300	1019	130	378	430	1397
Basic federal tax	100	189560	1371657	158490	755775	348060	2127448
Federal foreign tax credit	101	6730	5108	4940	1171	11670	6279
Federal political contribution tax credit	102	530	102	220	37	760	139
Investment tax credit	103	440	841	160	181	600	1022
Labour-sponsored funds tax credit	104	14150	5272	10110	2918	24260	8189
Alternative minimum tax payable	105	310	1189	140	624	450	1813
Net federal tax	106	189310	1360271	158130	751474	347450	2111762
CPP contributions payable on self-employment and other earnings	107
Employment Insurance premiums payable on self-employment and other eligible earnings	108	20	4	50	10	70	14
Social benefits repayment	109	4500	3853	570	487	5070	4341
Net provincial or territorial tax	110	250	4566	110	1762	360	6327
Total tax payable	111	189330	1368694	158160	753733	347500	2122443

Final Basic Table 4: All returns by age and sex, Quebec

Item	Item code	Age group: 40 to 44 males #	Age group: 40 to 44 males $	Age group: 40 to 44 females #	Age group: 40 to 44 females $	Age group: 40 to 44 total #	Age group: 40 to 44 total $
Number of taxable returns	1	205910		179730		385650
Number of non-taxable returns	2	57000		83760		140850
Total number of returns	3	262910		263480		526500
Employment income	4	215760	11331102	211920	8056245	427720	19388025
Commissions (from employment)	5	7150	267548	5530	98260	12680	365808
Other employment income	6	31960	103746	19790	70086	51750	173843
Old Age Security pension	7
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8	2870	18235	5070	31554	7950	49791
Other pensions or superannuation	9	1240	22492	630	7209	1870	29701
Elected split-pension amount	10	250	1467	1940	17148	2180	18615
Universal Child Care Benefit (UCCB)	11	13500	18369	22870	28855	36390	47257
Employment Insurance and other benefits	12	47970	293795	36030	198740	83990	492535
Taxable amount of dividends	13	34080	572515	27180	217773	61270	790289
Interest and other investment income	14	36110	52144	40570	39841	76690	92019
Net partnership income	15	950	3585	500	726	1440	4311
Registered disability savings plan (RDSP) income	16
Net rental income	17	21910	51284	16970	26561	38880	77818
Taxable capital gains	18	15970	148511	13980	66029	29960	214591
Support payments received	19	50	234	2010	14519	2060	14753
Registered Retirement Savings Plan (RRSP) income	20	38880	112029	28580	73423	67460	185454
Other income	21	32450	144576	31270	101154	63720	245770
Net business income	22	25060	404560	23350	297501	48420	702114
Net professional income	23	4820	450407	5650	345159	10470	795866
Net commission income	24	2450	63997	2010	37263	4460	101262
Net farming income	25	2790	23045	1320	6640	4110	29685
Net fishing income	26	140	2114	10	99	150	2213
Workers' compensation benefits	27	10530	95043	6160	37290	16690	132333
Social assistance payments	28	20990	142246	17980	120719	38980	262974
Net federal supplements	29
Total income assessed	30	261300	14323044	259800	9892797	521190	24217028
Registered pension plan (RPP) contributions	31	82750	263401	94420	251867	177170	515272
RRSP deduction	32	102900	548906	92340	363113	195240	912019
Saskatchewan Pension Plan (SPP) deduction	33
Deduction for elected split-pension amount	34	600	4641	110	390	710	5031
Annual union, professional, or like dues	35	97080	70355	91600	63980	188690	134337
Universal Child Care Benefit repayment	36	80	50	180	145	260	195
Child care expenses	37	27700	55365	56860	93323	84560	148691
Disability supports deductions	38			10	21	20	33
Business investment loss	39	220	4609	100	1825	330	6434
Moving expenses	40	530	4069	310	1828	840	5897
Support payments made	41	1400	9357	40	179	1430	9537
Carrying charges and interest expenses	42	10310	27775	6590	10333	16900	38128
Deductions for CPP or QPP contributions on self-employment and other earnings	43	23150	20905	22870	17162	46030	38071
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income	44	25180	2169	24910	1799	50090	3969
Exploration and development expenses	45	730	15705	270	4141	1000	19845
Other employment expenses	46	11770	61593	4740	20939	16500	82532
Clergy residence deduction	47	160	1630	20	118	170	1748
Other deductions	48	11720	14603	10060	9808	21790	24410
Total deductions before adjustments	49	190990	1105145	184690	840972	375690	1946152
Social benefits repayment	50	5400	5084	690	633	6090	5717
Net income after adjustments	51	260220	13226419	258300	9061320	518610	22288895
Canadian Forces personnel and police deduction	52	360	6455	50	914	410	7369
Employee home relocation loan deduction	53	20	3	10	2	30	5
Security options deductions	54	820	17470	330	4167	1140	21637
Other payments deductions	55	31110	237290	23950	158011	55060	395309
Limited partnership losses of other years	56	10	102			20	163
Non-capital losses of other years	57	380	2934	470	2622	840	5556
Net capital losses of other years	58	4760	10866	3190	3278	7950	14145
Capital gains deduction	59	620	47254	290	20405	910	67659
Northern residents deductions	60	1680	6357	1100	3836	2790	10193
Additional deductions	61	300	9121	260	7002	560	16171
Farming/fishing losses of prior years	62	140	1149	60	471	200	1620
Total deductions from net income	63	39710	339001	29520	200769	69240	539827
Taxable income assessed	64	247030	12888409	247280	8861085	494400	21750592
Basic personal amount	65	262910	2710693	263480	2721109	526490	5432730
Age amount	66
Spouse or common-law partner amount	67	36980	273886	11820	82941	48810	356885
Amount for eligible dependant	68	11640	112323	39090	377513	50720	489836
Amount for children 17 and under	69	106740	418294	79480	265233	186230	683561
Amount for infirm dependants age 18 or older	70	40	142	30	126	70	268
CPP or QPP contributions through employment	71	207560	350120	197320	288376	404890	638503
CPP or QPP contributions self-employment and other eligible earnings	72	23150	20905	22870	17162	46030	38071
Employment Insurance premiums	73	191920	92013	192000	81734	383920	173749
Employment Insurance premiums on self-employment and other eligible earnings	74	20	3	40	9	50	12
PPIP premiums paid	75	203640	44196	194300	35391	397950	79589
PPIP premiums payable on employment income	76	6910	1468	5380	1164	12290	2633
PPIP premiums payable on self-employment income	77	25390	2801	25080	2320	50480	5122
Canada employment amount	78	213890	222148	204810	212234	418700	434391
Public transit amount	79	23910	18969	24540	19325	48450	38296
Children's fitness amount	80	55960	28242	36200	16402	92160	44644
Home buyers' amount	81	2080	9588	1480	6692	3550	16285
Adoption expenses	82	110	887	100	789	210	1676
Pension income amount	83	1450	2746	2510	4795	3960	7541
Caregiver amount	84	2550	10818	2040	8384	4590	19203
Disability amount	85	2010	14439	1760	12720	3770	27159
Disability amount transferred from a dependant	86	3470	38970	2660	27711	6130	66682
Interest paid on student loans	87	5090	2394	5600	2295	10690	4688
Tuition, education, and textbook amounts	88	9610	26286	14650	34155	24260	60441
Tuition, education, and textbook amounts transferred from a child	89	12810	47781	14610	55477	27420	103257
Amounts transferred from spouse	90	6980	25192	7080	27233	14070	52445
Allowable portion of medical expenses	91	53370	89301	83740	151243	137120	240553
Total tax credits on personal amounts	92	262910	684691	263480	667880	526490	1352733
Allowable charitable donations and government gifts	93	67010	41509	53890	46083	120910	87593
Eligible cultural, ecological gifts	94	110	346	70	57	180	404
Total tax credit on donations and gifts	95	66250	10964	53240	5673	119490	16637
Total federal non-refundable tax credits	96	262910	695655	263480	673553	526490	1369370
Federal dividend tax credit	97	33390	80382	25620	30321	59000	110703
Overseas employment tax credit	98	220	2072	30	255	250	2327
Minimum tax carryover	99	430	1278	190	564	620	1842
Basic federal tax	100	206230	1689731	180140	925005	386380	2614954
Federal foreign tax credit	101	8220	5804	6410	1502	14630	7307
Federal political contribution tax credit	102	770	152	270	47	1040	198
Investment tax credit	103	720	1790	260	427	970	2217
Labour-sponsored funds tax credit	104	17590	7209	13220	4325	30810	11534
Alternative minimum tax payable	105	430	2198	240	1121	670	3318
Net federal tax	106	205890	1674759	179700	918710	385610	2593687
CPP contributions payable on self-employment and other earnings	107
Employment Insurance premiums payable on self-employment and other eligible earnings	108	20	3	40	9	50	12
Social benefits repayment	109	5400	5084	690	633	6090	5717
Net provincial or territorial tax	110	280	8198	100	1665	380	9864
Total tax payable	111	205910	1688045	179730	921017	385650	2609280

Final Basic Table 4: All returns by age and sex, Quebec

Item	Item code	Age group: 45 to 49 males #	Age group: 45 to 49 males $	Age group: 45 to 49 females #	Age group: 45 to 49 females $	Age group: 45 to 49 total #	Age group: 45 to 49 total $
Number of taxable returns	1	247600		223710		471320
Number of non-taxable returns	2	62580		88230		150870
Total number of returns	3	310180		311940		622180
Employment income	4	250970	13855831	251150	9572269	502160	23428372
Commissions (from employment)	5	7670	322893	5880	100957	13540	423850
Other employment income	6	37740	135358	21940	87939	59680	223296
Old Age Security pension	7
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8	5740	42754	10250	77069	16000	119829
Other pensions or superannuation	9	3000	63434	1550	23435	4560	86898
Elected split-pension amount	10	850	4674	6110	57215	6960	61889
Universal Child Care Benefit (UCCB)	11	5300	6802	4010	4364	9320	11181
Employment Insurance and other benefits	12	52520	327932	40900	203133	93420	531065
Taxable amount of dividends	13	47350	819730	39260	327581	86610	1147388
Interest and other investment income	14	52710	99420	61080	78335	113790	177764
Net partnership income	15	1580	280	870	1001	2450	1280
Registered disability savings plan (RDSP) income	16
Net rental income	17	28310	93624	21240	45070	49550	138718
Taxable capital gains	18	21860	224992	19830	90841	41690	315835
Support payments received	19	60	383	2730	27160	2790	27542
Registered Retirement Savings Plan (RRSP) income	20	34460	144684	26130	96025	60590	240715
Other income	21	39840	199909	40080	124386	79920	324313
Net business income	22	29030	492812	25130	309271	54170	802200
Net professional income	23	6100	624144	6210	388858	12310	1013002
Net commission income	24	2840	79579	2170	44570	5020	124149
Net farming income	25	4490	37957	2050	12290	6540	50247
Net fishing income	26	190	3038	30	172	220	3210
Workers' compensation benefits	27	14130	143231	7260	47258	21390	190488
Social assistance payments	28	24620	174029	21690	154608	46320	328641
Net federal supplements	29					10	19
Total income assessed	30	308380	17897497	307000	11873814	615430	29771891
Registered pension plan (RPP) contributions	31	100620	337321	112570	308592	213190	645929
RRSP deduction	32	128430	743044	115350	483076	243780	1226120
Saskatchewan Pension Plan (SPP) deduction	33
Deduction for elected split-pension amount	34	1520	13239	300	1240	1830	14479
Annual union, professional, or like dues	35	118810	89401	109350	76306	228160	165707
Universal Child Care Benefit repayment	36	40	31	60	28	100	59
Child care expenses	37	16570	27479	24780	31847	41350	59327
Disability supports deductions	38	20	49	10	17	30	67
Business investment loss	39	260	7637	120	2980	380	10616
Moving expenses	40	520	3394	380	2196	900	5589
Support payments made	41	2460	23440	50	218	2500	23658
Carrying charges and interest expenses	42	15010	50767	10540	18037	25550	68804
Deductions for CPP or QPP contributions on self-employment and other earnings	43	28080	26239	24780	18489	52860	44731
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income	44	30340	2725	26930	1941	57280	4666
Exploration and development expenses	45	1050	22500	440	5192	1490	27692
Other employment expenses	46	13830	73389	4950	21931	18770	95320
Clergy residence deduction	47	250	2623	20	156	270	2779
Other deductions	48	13020	14518	11760	22480	24780	36998
Total deductions before adjustments	49	226120	1437799	209430	994728	435550	2432546
Social benefits repayment	50	6520	6320	830	830	7350	7150
Net income after adjustments	51	307120	16469120	305360	10898858	612540	27368544
Canadian Forces personnel and police deduction	52	310	7689	30	279	340	7967
Employee home relocation loan deduction	53	40	6			50	7
Security options deductions	54	960	40872	410	7603	1360	48476
Other payments deductions	55	38180	317271	28720	201874	66900	519149
Limited partnership losses of other years	56	20	430			30	440
Non-capital losses of other years	57	480	5158	520	2760	1000	7917
Net capital losses of other years	58	6650	20405	4920	6334	11570	26741
Capital gains deduction	59	910	73167	410	26084	1320	99251
Northern residents deductions	60	2200	7898	1260	4333	3460	12231
Additional deductions	61	340	10677	310	7864	650	18571
Farming/fishing losses of prior years	62	200	1226	80	493	280	1719
Total deductions from net income	63	49550	484798	36360	257636	85910	742469
Taxable income assessed	64	289050	15985883	289890	10641999	579000	26628414
Basic personal amount	65	310180	3206068	311930	3227168	622180	6433873
Age amount	66
Spouse or common-law partner amount	67	39160	295448	12100	83751	51270	379245
Amount for eligible dependant	68	10380	94764	29020	265859	39410	360634
Amount for children 17 and under	69	89040	303903	52900	151539	141940	455453
Amount for infirm dependants age 18 or older	70	70	243	60	193	120	436
CPP or QPP contributions through employment	71	242440	414910	234150	342379	476600	757292
CPP or QPP contributions self-employment and other eligible earnings	72	28080	26239	24780	18489	52860	44731
Employment Insurance premiums	73	222660	108320	227040	96876	449700	205197
Employment Insurance premiums on self-employment and other eligible earnings	74	30	8	50	14	70	21
PPIP premiums paid	75	237520	52484	230410	41882	467930	94367
PPIP premiums payable on employment income	76	7790	1731	5960	1319	13750	3050
PPIP premiums payable on self-employment income	77	30610	3522	27140	2503	57750	6025
Canada employment amount	78	249610	259454	242230	251543	491850	511001
Public transit amount	79	26770	20962	28290	22700	55060	43663
Children's fitness amount	80	40670	19058	20700	8690	61360	27748
Home buyers' amount	81	1430	6608	1200	5513	2620	12121
Adoption expenses	82	70	502	50	440	120	942
Pension income amount	83	3790	7370	7420	14381	11210	21751
Caregiver amount	84	3860	15429	3190	12352	7050	27781
Disability amount	85	3050	21989	2800	20166	5840	42154
Disability amount transferred from a dependant	86	3530	35645	2420	22522	5950	58167
Interest paid on student loans	87	2610	1313	3140	1254	5750	2567
Tuition, education, and textbook amounts	88	7800	17878	12750	26861	20550	44739
Tuition, education, and textbook amounts transferred from a child	89	38530	177662	28660	127329	67190	304991
Amounts transferred from spouse	90	5520	19804	5290	19836	10810	39673
Allowable portion of medical expenses	91	68280	119680	104840	184313	173110	303993
Total tax credits on personal amounts	92	310180	784649	311930	742481	622180	1527242
Allowable charitable donations and government gifts	93	88350	66888	69920	29452	158270	96340
Eligible cultural, ecological gifts	94	100	584	80	113	180	697
Total tax credit on donations and gifts	95	87550	17968	69210	7408	156760	25376
Total federal non-refundable tax credits	96	310180	802617	311930	749888	622180	1552618
Federal dividend tax credit	97	46160	118274	37340	47865	83500	166147
Overseas employment tax credit	98	320	3179	20	166	340	3345
Minimum tax carryover	99	620	1831	280	769	900	2599
Basic federal tax	100	248050	2179265	224330	1143395	472400	3322727
Federal foreign tax credit	101	11750	8623	9770	1829	21520	10452
Federal political contribution tax credit	102	1140	206	450	67	1590	273
Investment tax credit	103	1020	2774	390	564	1410	3337
Labour-sponsored funds tax credit	104	27280	12152	20510	7365	47790	19518
Alternative minimum tax payable	105	630	3327	270	1118	900	4445
Net federal tax	106	247570	2155494	223690	1133573	471270	3289134
CPP contributions payable on self-employment and other earnings	107
Employment Insurance premiums payable on self-employment and other eligible earnings	108	30	8	50	14	70	21
Social benefits repayment	109	6520	6320	830	830	7350	7150
Net provincial or territorial tax	110	350	10764	110	2845	460	13608
Total tax payable	111	247600	2172585	223710	1137262	471320	3309914

Final Basic Table 4: All returns by age and sex, Quebec

Item	Item code	Age group: 50 to 54 males #	Age group: 50 to 54 males $	Age group: 50 to 54 females #	Age group: 50 to 54 females $	Age group: 50 to 54 total #	Age group: 50 to 54 total $
Number of taxable returns	1	243250		223320		466570
Number of non-taxable returns	2	60400		84300		144730
Total number of returns	3	303640		307620		611300
Employment income	4	238650	13142542	238040	8817347	476710	21959932
Commissions (from employment)	5	6640	283041	4700	78255	11340	361297
Other employment income	6	37480	151123	22730	95631	60200	246754
Old Age Security pension	7
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8	9710	78861	17870	143886	27590	222747
Other pensions or superannuation	9	11240	298016	9780	197384	21030	495431
Elected split-pension amount	10	3010	16676	19100	194208	22120	210900
Universal Child Care Benefit (UCCB)	11	1510	1881	450	517	1960	2398
Employment Insurance and other benefits	12	49800	319936	38100	187998	87910	507934
Taxable amount of dividends	13	53930	827821	44670	293275	98600	1121096
Interest and other investment income	14	64340	141022	74760	114015	139100	255040
Net partnership income	15	2120	822	1170	437	3290	1258
Registered disability savings plan (RDSP) income	16
Net rental income	17	28420	124116	21450	58912	49870	183042
Taxable capital gains	18	24780	250269	22480	116598	47260	366867
Support payments received	19	60	428	2590	33055	2650	33512
Registered Retirement Savings Plan (RRSP) income	20	26950	153508	24450	123001	51400	276509
Other income	21	45240	253281	45290	157118	90530	410401
Net business income	22	26790	450177	21060	247360	47850	697572
Net professional income	23	6830	704472	5660	283171	12490	987643
Net commission income	24	2800	84303	1950	46158	4750	130461
Net farming income	25	4930	38800	1950	11076	6870	49876
Net fishing income	26	200	2921			210	2958
Workers' compensation benefits	27	14680	161519	7060	48070	21740	209588
Social assistance payments	28	24860	181773	21950	163192	46810	344975
Net federal supplements	29					10	32
Total income assessed	30	301810	17667336	302240	11410709	604080	29078231
Registered pension plan (RPP) contributions	31	101540	346743	111620	312465	213150	659208
RRSP deduction	32	128890	787191	116610	497745	245500	1284935
Saskatchewan Pension Plan (SPP) deduction	33					10	3
Deduction for elected split-pension amount	34	5880	58434	2490	13515	8370	71949
Annual union, professional, or like dues	35	120300	91970	108910	75933	229210	167903
Universal Child Care Benefit repayment	36	30	18	30	14	60	31
Child care expenses	37	6020	8663	5220	5872	11240	14535
Disability supports deductions	38			10	37	20	53
Business investment loss	39	220	6606	100	2094	320	8700
Moving expenses	40	370	2519	310	1634	680	4153
Support payments made	41	2680	32148	50	321	2730	32469
Carrying charges and interest expenses	42	18040	57219	13250	21775	31300	78994
Deductions for CPP or QPP contributions on self-employment and other earnings	43	26910	25927	20820	15464	47720	41391
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income	44	29170	2711	22740	1624	51910	4335
Exploration and development expenses	45	1420	28026	530	5976	1950	34002
Other employment expenses	46	12820	67914	4090	17857	16910	85771
Clergy residence deduction	47	280	3129	50	415	330	3544
Other deductions	48	11850	14941	10780	10689	22630	25630
Total deductions before adjustments	49	220030	1534176	197790	983429	417820	2517605
Social benefits repayment	50	6070	6427	640	661	6700	7088
Net income after adjustments	51	300650	16148953	300890	10440711	601570	26589851
Canadian Forces personnel and police deduction	52	130	2933	10	291	140	3224
Employee home relocation loan deduction	53	30	4			30	5
Security options deductions	54	840	47165	350	6764	1190	53929
Other payments deductions	55	39030	343314	28780	211272	67810	554596
Limited partnership losses of other years	56	30	62	10	33	40	95
Non-capital losses of other years	57	440	6927	510	2580	950	9507
Net capital losses of other years	58	7650	20306	5810	8831	13460	29137
Capital gains deduction	59	1050	75772	490	27357	1540	103129
Northern residents deductions	60	2280	8195	1230	4211	3510	12406
Additional deductions	61	360	12838	390	9995	750	22833
Farming/fishing losses of prior years	62	210	2451	60	391	270	2842
Total deductions from net income	63	51320	519966	37340	271728	88660	791704
Taxable income assessed	64	281210	15630426	284470	10169671	565700	25800274
Basic personal amount	65	303640	3141487	307620	3184650	611300	6326485
Age amount	66
Spouse or common-law partner amount	67	40900	314072	12070	79769	52970	393855
Amount for eligible dependant	68	4930	43194	10710	93163	15650	136367
Amount for children 17 and under	69	39480	119822	17220	43843	56700	163673
Amount for infirm dependants age 18 or older	70	100	352	80	246	180	598
CPP or QPP contributions through employment	71	230050	391816	220400	317899	450440	709718
CPP or QPP contributions self-employment and other eligible earnings	72	26910	25927	20820	15464	47720	41391
Employment Insurance premiums	73	211680	102574	213890	90203	425570	192777
Employment Insurance premiums on self-employment and other eligible earnings	74	30	11	50	14	80	25
PPIP premiums paid	75	225490	49574	217320	38899	442810	88473
PPIP premiums payable on employment income	76	6850	1544	5110	1114	11960	2658
PPIP premiums payable on self-employment income	77	29410	3504	22930	2097	52340	5601
Canada employment amount	78	238800	247362	229770	238172	468570	485536
Public transit amount	79	21450	17167	25180	20599	46630	37765
Children's fitness amount	80	14800	6286	5460	2148	20270	8434
Home buyers' amount	81	840	3861	850	3823	1690	7684
Adoption expenses	82	20	228	20	117	50	346
Pension income amount	83	14020	27436	27570	53810	41600	81250
Caregiver amount	84	4030	15570	3280	11954	7310	27523
Disability amount	85	3880	27995	3650	26304	7530	54307
Disability amount transferred from a dependant	86	2690	23525	1690	13344	4380	36869
Interest paid on student loans	87	1280	641	1840	735	3120	1375
Tuition, education, and textbook amounts	88	5280	11333	8300	14638	13590	25971
Tuition, education, and textbook amounts transferred from a child	89	35790	177314	20750	97110	56540	274424
Amounts transferred from spouse	90	4730	17729	5010	21604	9730	39346
Allowable portion of medical expenses	91	71900	130989	107810	194636	179710	325636
Total tax credits on personal amounts	92	303640	735197	307620	684953	611300	1420213
Allowable charitable donations and government gifts	93	94490	73455	74770	33205	169260	106660
Eligible cultural, ecological gifts	94	90	1173	80	357	170	1530
Total tax credit on donations and gifts	95	93730	19902	74120	8455	167850	28358
Total federal non-refundable tax credits	96	303640	755099	307620	693409	611300	1448571
Federal dividend tax credit	97	52360	122343	42210	43370	94570	165712
Overseas employment tax credit	98	320	3502	10	92	330	3594
Minimum tax carryover	99	700	2006	280	674	980	2680
Basic federal tax	100	243770	2161475	224090	1096498	467860	3257985
Federal foreign tax credit	101	13760	10598	11310	2020	25070	12621
Federal political contribution tax credit	102	1410	240	540	77	1950	317
Investment tax credit	103	1270	3129	420	706	1690	3835
Labour-sponsored funds tax credit	104	35440	17501	27800	11569	63240	29071
Alternative minimum tax payable	105	730	3016	270	1055	1000	4072
Net federal tax	106	243210	2129956	223290	1082132	466510	3212097
CPP contributions payable on self-employment and other earnings	107
Employment Insurance premiums payable on self-employment and other eligible earnings	108	30	11	50	14	80	25
Social benefits repayment	109	6070	6427	640	661	6700	7088
Net provincial or territorial tax	110	360	11934	90	1388	460	13322
Total tax payable	111	243250	2148327	223320	1084196	466570	3232532

Final Basic Table 4: All returns by age and sex, Quebec

Item	Item code	Age group: 55 to 59 males #	Age group: 55 to 59 males $	Age group: 55 to 59 females #	Age group: 55 to 59 females $	Age group: 55 to 59 total #	Age group: 55 to 59 total $
Number of taxable returns	1	208630		186450		395080
Number of non-taxable returns	2	57360		84570		141950
Total number of returns	3	265980		271010		537030
Employment income	4	177680	8561342	165460	5167218	343160	13728651
Commissions (from employment)	5	4770	183711	3130	43644	7900	227355
Other employment income	6	36970	148445	18730	71068	55700	219537
Old Age Security pension	7
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8	37150	195449	50840	271377	88000	466830
Other pensions or superannuation	9	52990	1666475	45470	1136516	98460	2803111
Elected split-pension amount	10	8460	54800	37190	425647	45650	480471
Universal Child Care Benefit (UCCB)	11	440	542	130	146	560	688
Employment Insurance and other benefits	12	40170	274133	28090	143793	68260	417937
Taxable amount of dividends	13	52080	699869	42870	266050	94950	965919
Interest and other investment income	14	69680	172140	79480	144342	149170	316563
Net partnership income	15	2340	2311	1290	1164	3620	3475
Registered disability savings plan (RDSP) income	16
Net rental income	17	25530	153117	18560	67570	44090	220648
Taxable capital gains	18	24100	294164	22220	106533	46320	400833
Support payments received	19	50	237	2340	32469	2390	32706
Registered Retirement Savings Plan (RRSP) income	20	26970	198863	27940	170456	54920	369328
Other income	21	54430	350672	52040	230255	106470	580941
Net business income	22	23680	367210	16950	191665	40630	558882
Net professional income	23	7040	664508	4640	190575	11670	855083
Net commission income	24	2730	74883	1610	36261	4340	111145
Net farming income	25	4610	28559	1590	7895	6200	36454
Net fishing income	26	140	2028	20	101	160	2129
Workers' compensation benefits	27	12820	169191	5260	42875	18080	212067
Social assistance payments	28	22690	177500	22370	173982	45070	351500
Net federal supplements	29	290	865	2430	6560	2720	7427
Total income assessed	30	264340	14441026	266200	8928166	530570	23369692
Registered pension plan (RPP) contributions	31	67580	214358	67740	172755	135320	387116
RRSP deduction	32	98810	627208	81320	350204	180130	977413
Saskatchewan Pension Plan (SPP) deduction	33
Deduction for elected split-pension amount	34	28850	328717	11070	73889	39920	402606
Annual union, professional, or like dues	35	86590	59824	71250	44819	157850	104644
Universal Child Care Benefit repayment	36	10	6	20	9	30	15
Child care expenses	37	1660	2340	740	936	2400	3275
Disability supports deductions	38			10	39	20	57
Business investment loss	39	180	5001	100	2612	280	7613
Moving expenses	40	210	1491	190	837	400	2330
Support payments made	41	2550	33663	30	235	2590	33898
Carrying charges and interest expenses	42	18410	51796	13600	24188	32020	76012
Deductions for CPP or QPP contributions on self-employment and other earnings	43	24620	23326	16400	11638	41020	34964
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income	44	26710	2450	18150	1227	44860	3678
Exploration and development expenses	45	1420	26308	530	4230	1950	30538
Other employment expenses	46	9510	49719	2620	10404	12130	60123
Clergy residence deduction	47	250	2445	50	407	300	2851
Other deductions	48	9990	15126	8580	11144	18570	26269
Total deductions before adjustments	49	181680	1443796	145560	709575	327240	2153405
Social benefits repayment	50	4790	6578	520	615	5310	7193
Net income after adjustments	51	263300	13016246	265270	8227670	528600	21244384
Canadian Forces personnel and police deduction	52	20	512			20	512
Employee home relocation loan deduction	53
Security options deductions	54	550	33346	150	1863	700	35209
Other payments deductions	55	35310	347555	29670	223414	64990	570990
Limited partnership losses of other years	56	40	92	20	13	50	105
Non-capital losses of other years	57	440	5456	370	1999	810	7455
Net capital losses of other years	58	7730	29986	5950	9519	13680	39506
Capital gains deduction	59	1070	77173	440	22777	1500	99950
Northern residents deductions	60	1770	6310	940	3309	2710	9619
Additional deductions	61	470	12960	450	8348	920	21392
Farming/fishing losses of prior years	62	180	1348	70	503	250	1851
Total deductions from net income	63	46820	514741	37720	271745	84550	786591
Taxable income assessed	64	247090	12502828	250120	7956475	497230	20459666
Basic personal amount	65	265980	2753864	271010	2806960	537030	5561148
Age amount	66
Spouse or common-law partner amount	67	38520	291204	9330	58111	47860	349351
Amount for eligible dependant	68	1660	14080	2530	20084	4200	34164
Amount for children 17 and under	69	11990	34124	2950	7093	14940	41219
Amount for infirm dependants age 18 or older	70	80	289	50	156	130	445
CPP or QPP contributions through employment	71	166430	262202	147530	190365	313960	452571
CPP or QPP contributions self-employment and other eligible earnings	72	24620	23326	16400	11638	41020	34964
Employment Insurance premiums	73	152120	68868	141930	54473	294060	123342
Employment Insurance premiums on self-employment and other eligible earnings	74	40	10	30	10	70	20
PPIP premiums paid	75	163780	32854	146060	23262	309840	56116
PPIP premiums payable on employment income	76	4530	944	3010	576	7540	1520
PPIP premiums payable on self-employment income	77	26920	3166	18300	1584	45220	4750
Canada employment amount	78	184890	185036	161580	163548	346470	348589
Public transit amount	79	13640	11043	17050	13803	30690	24846
Children's fitness amount	80	3870	1566	740	279	4610	1845
Home buyers' amount	81	500	2296	480	2191	980	4487
Adoption expenses	82	10	84			20	118
Pension income amount	83	59840	117848	74700	146475	134550	264333
Caregiver amount	84	3040	11468	2640	9334	5680	20801
Disability amount	85	4710	33949	4200	30311	8910	64260
Disability amount transferred from a dependant	86	1740	13478	1220	8715	2960	22193
Interest paid on student loans	87	620	412	750	313	1370	725
Tuition, education, and textbook amounts	88	3180	5357	4810	6479	7990	11835
Tuition, education, and textbook amounts transferred from a child	89	15600	75317	7390	33906	22990	109223
Amounts transferred from spouse	90	6720	23266	8350	37671	15070	60944
Allowable portion of medical expenses	91	72960	141363	100640	192802	173600	334170
Total tax credits on personal amounts	92	265980	616112	271010	573026	537030	1189197
Allowable charitable donations and government gifts	93	85280	62897	65180	29874	150470	92777
Eligible cultural, ecological gifts	94	100	711	90	668	190	1379
Total tax credit on donations and gifts	95	84590	16832	64620	7706	149210	24540
Total federal non-refundable tax credits	96	265980	632944	271010	580732	537030	1213737
Federal dividend tax credit	97	49930	102745	39680	39090	89620	141836
Overseas employment tax credit	98	260	2699	10	101	270	2800
Minimum tax carryover	99	740	2115	280	543	1020	2658
Basic federal tax	100	209340	1672568	187640	809472	396990	2482080
Federal foreign tax credit	101	13970	10077	11830	1641	25800	11720
Federal political contribution tax credit	102	1610	251	630	79	2240	330
Investment tax credit	103	1120	2845	310	437	1430	3282
Labour-sponsored funds tax credit	104	28440	14956	20940	9384	49380	24341
Alternative minimum tax payable	105	680	2959	260	937	940	3896
Net federal tax	106	208610	1644403	186430	797939	395050	2442380
CPP contributions payable on self-employment and other earnings	107
Employment Insurance premiums payable on self-employment and other eligible earnings	108	40	10	30	10	70	20
Social benefits repayment	109	4790	6578	520	615	5310	7193
Net provincial or territorial tax	110	300	9638	70	992	370	10630
Total tax payable	111	208630	1660629	186450	799556	395080	2460223

Final Basic Table 4: All returns by age and sex, Quebec

Item	Item code	Age group: 60 to 64 males #	Age group: 60 to 64 males $	Age group: 60 to 64 females #	Age group: 60 to 64 females $	Age group: 60 to 64 total #	Age group: 60 to 64 total $
Number of taxable returns	1	173990		146740		320740
Number of non-taxable returns	2	59470		95400		154890
Total number of returns	3	233460		242140		475630
Employment income	4	102150	3924820	78120	1849266	180290	5774113
Commissions (from employment)	5	2920	103347	1600	16458	4520	119805
Other employment income	6	31750	90134	11850	38421	43610	128569
Old Age Security pension	7
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8	176080	1118391	195170	1030702	371240	2149093
Other pensions or superannuation	9	94160	2645845	78780	1662889	172950	4308797
Elected split-pension amount	10	12170	84826	46270	531178	58440	616018
Universal Child Care Benefit (UCCB)	11	150	173	70	82	210	255
Employment Insurance and other benefits	12	26930	196036	15350	81765	42290	277801
Taxable amount of dividends	13	49370	724528	41130	219982	90500	944510
Interest and other investment income	14	72760	199205	82460	168940	155230	368148
Net partnership income	15	2420	7588	1510	1646	3930	9234
Registered disability savings plan (RDSP) income	16
Net rental income	17	21950	157405	14690	67241	36640	224649
Taxable capital gains	18	22960	285706	21260	102175	44230	387887
Support payments received	19	50	344	2040	28426	2080	28771
Registered Retirement Savings Plan (RRSP) income	20	26630	214890	26860	171897	53490	386788
Other income	21	58380	391771	53510	232241	111880	624015
Net business income	22	19190	256463	11290	104023	30480	360486
Net professional income	23	6080	498482	2990	88151	9070	586633
Net commission income	24	2300	52473	1250	20781	3560	73354
Net farming income	25	4050	13908	1090	3916	5140	17824
Net fishing income	26	130	1358	20	76	140	1434
Workers' compensation benefits	27	10810	170520	3470	35747	14280	206267
Social assistance payments	28	19160	120490	20140	130340	39300	250853
Net federal supplements	29	13640	43175	39980	165962	53620	209137
Total income assessed	30	232920	11301878	241060	6752306	474010	18054441
Registered pension plan (RPP) contributions	31	26190	70558	22160	45209	48340	115768
RRSP deduction	32	55220	363681	39070	169782	94290	533463
Saskatchewan Pension Plan (SPP) deduction	33
Deduction for elected split-pension amount	34	48690	555362	14020	96828	62710	652190
Annual union, professional, or like dues	35	43770	23805	28660	13640	72430	37446
Universal Child Care Benefit repayment	36					10	9
Child care expenses	37	470	648	130	142	600	790
Disability supports deductions	38			10	29	20	45
Business investment loss	39	140	4168	90	2134	230	6303
Moving expenses	40	110	671	80	313	190	984
Support payments made	41	2160	27951	20	136	2190	28087
Carrying charges and interest expenses	42	17880	48916	13670	23767	31560	72683
Deductions for CPP or QPP contributions on self-employment and other earnings	43	19000	16939	9960	6259	28960	23200
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income	44	21180	1813	11410	675	32590	2489
Exploration and development expenses	45	1260	17910	510	3259	1760	21169
Other employment expenses	46	5420	28530	1230	4592	6650	33122
Clergy residence deduction	47	270	2403	30	281	300	2684
Other deductions	48	9150	12971	7270	15345	16420	28316
Total deductions before adjustments	49	136710	1176349	86140	382399	222850	1558751
Social benefits repayment	50	6000	11399	1580	2760	7580	14159
Net income after adjustments	51	232330	10121831	240680	6372722	473040	16494807
Canadian Forces personnel and police deduction	52
Employee home relocation loan deduction	53
Security options deductions	54	250	37525	50	1079	310	38604
Other payments deductions	55	40100	334142	59810	331923	99910	666089
Limited partnership losses of other years	56	30	190			40	201
Non-capital losses of other years	57	330	6549	210	1223	540	7873
Net capital losses of other years	58	7640	27727	6130	11038	13770	38765
Capital gains deduction	59	990	69575	400	19445	1390	89019
Northern residents deductions	60	1340	4381	720	2291	2050	6672
Additional deductions	61	1960	15934	2570	13962	4530	29941
Farming/fishing losses of prior years	62	170	1242	30	209	200	1451
Total deductions from net income	63	51560	497267	68400	381418	119970	878853
Taxable income assessed	64	229030	9625775	233340	5992336	462390	15618200
Basic personal amount	65	233460	2417668	242140	2508015	475620	4925919
Age amount	66	39000	218529	43080	256593	82090	475155
Spouse or common-law partner amount	67	36390	247162	5210	29439	41610	276652
Amount for eligible dependant	68	600	4726	730	4532	1330	9258
Amount for children 17 and under	69	3490	9829	510	1294	4000	11122
Amount for infirm dependants age 18 or older	70	60	191	50	177	110	368
CPP or QPP contributions through employment	71	89900	117164	67100	68555	157000	185720
CPP or QPP contributions self-employment and other eligible earnings	72	19000	16939	9960	6259	28960	23200
Employment Insurance premiums	73	80450	30734	63140	19767	143590	50501
Employment Insurance premiums on self-employment and other eligible earnings	74	10	3	10	3	30	6
PPIP premiums paid	75	89230	14561	67100	8440	156330	23001
PPIP premiums payable on employment income	76	2380	437	1240	188	3620	625
PPIP premiums payable on self-employment income	77	21350	2342	11500	871	32850	3213
Canada employment amount	78	117900	108415	82550	79037	200450	187455
Public transit amount	79	7050	5477	9010	6704	16060	12183
Children's fitness amount	80	1030	429	120	44	1160	474
Home buyers' amount	81	250	1104	250	1131	500	2240
Adoption expenses	82	10	44			10	47
Pension income amount	83	102270	200124	108570	210276	210850	410410
Caregiver amount	84	2290	8562	1870	6704	4160	15266
Disability amount	85	5470	39429	4400	31701	9870	71130
Disability amount transferred from a dependant	86	1370	10254	1000	7140	2370	17394
Interest paid on student loans	87	210	107	250	119	460	227
Tuition, education, and textbook amounts	88	1920	2248	3460	3018	5380	5267
Tuition, education, and textbook amounts transferred from a child	89	5020	23159	1660	7206	6680	30366
Amounts transferred from spouse	90	13660	54829	16220	72731	29880	127579
Allowable portion of medical expenses	91	75980	159106	94050	197125	170030	356231
Total tax credits on personal amounts	92	233460	554036	242140	529061	475630	1083151
Allowable charitable donations and government gifts	93	76880	65214	56310	29929	133190	95144
Eligible cultural, ecological gifts	94	110	1125	70	1198	180	2322
Total tax credit on donations and gifts	95	76430	17711	55820	7973	132260	25684
Total federal non-refundable tax credits	96	233460	571747	242140	537034	475630	1108835
Federal dividend tax credit	97	46240	109139	36420	32493	82650	141633
Overseas employment tax credit	98	140	1473			140	1513
Minimum tax carryover	99	700	1868	240	537	950	2405
Basic federal tax	100	174630	1176154	147860	536415	322490	1712571
Federal foreign tax credit	101	13750	5985	11590	1477	25330	7462
Federal political contribution tax credit	102	1910	277	740	76	2650	353
Investment tax credit	103	830	1769	230	336	1070	2106
Labour-sponsored funds tax credit	104	10690	5736	6420	2894	17100	8631
Alternative minimum tax payable	105	570	2751	190	757	770	3509
Net federal tax	106	173940	1162362	146730	531630	320680	1693994
CPP contributions payable on self-employment and other earnings	107
Employment Insurance premiums payable on self-employment and other eligible earnings	108	10	3	10	3	30	6
Social benefits repayment	109	6000	11399	1580	2760	7580	14159
Net provincial or territorial tax	110	270	5594	40	269	310	5863
Total tax payable	111	173990	1179358	146740	534662	320740	1714022

Final Basic Table 4: All returns by age and sex, Quebec

Item	Item code	Age group: 65 to 69 males #	Age group: 65 to 69 males $	Age group: 65 to 69 females #	Age group: 65 to 69 females $	Age group: 65 to 69 total #	Age group: 65 to 69 total $
Number of taxable returns	1	98900		83170		182070
Number of non-taxable returns	2	78170		106390		184580
Total number of returns	3	177070		189560		366650
Employment income	4	37520	1138040	22990	394993	60510	1533033
Commissions (from employment)	5	1100	39721	520	4813	1620	44534
Other employment income	6	16790	19674	5400	6696	22190	26373
Old Age Security pension	7	176660	1062966	189070	1143628	365730	2206600
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8	172350	1135060	174570	871903	346920	2006963
Other pensions or superannuation	9	101640	1888201	82940	1071975	184590	2960204
Elected split-pension amount	10	9210	59945	38050	410252	47260	470197
Universal Child Care Benefit (UCCB)	11	40	40	20	19	60	59
Employment Insurance and other benefits	12	8050	58834	3270	17495	11320	76329
Taxable amount of dividends	13	38920	533038	33530	185163	72450	718201
Interest and other investment income	14	62530	189460	72760	172605	135300	362067
Net partnership income	15	2120	6372	1560	1120	3680	7493
Registered disability savings plan (RDSP) income	16
Net rental income	17	16410	144570	10470	57631	26880	202201
Taxable capital gains	18	18090	221880	17110	86000	35200	307886
Support payments received	19	20	90	1080	15617	1100	15707
Registered Retirement Savings Plan (RRSP) income	20	18810	163519	16280	118197	35100	281717
Other income	21	32900	128407	28890	60208	61790	188846
Net business income	22	10230	101138	4720	30038	14950	131177
Net professional income	23	3680	257553	1330	29069	5020	286623
Net commission income	24	1360	23919	650	9328	2010	33247
Net farming income	25	2920	4352	640	1989	3560	6342
Net fishing income	26	50	262			50	262
Workers' compensation benefits	27	5450	45743	1400	8684	6850	54427
Social assistance payments	28	710	4131	620	4119	1340	8280
Net federal supplements	29	67610	278842	79420	341034	147030	619881
Total income assessed	30	177030	7505759	189480	5042577	366520	12548649
Registered pension plan (RPP) contributions	31	5690	11700	3700	6119	9380	17819
RRSP deduction	32	20370	150725	12430	59230	32800	209955
Saskatchewan Pension Plan (SPP) deduction	33
Deduction for elected split-pension amount	34	43300	455573	8780	55416	52080	510990
Annual union, professional, or like dues	35	15530	6239	7160	2554	22690	8793
Universal Child Care Benefit repayment	36
Child care expenses	37	100	128	30	39	130	166
Disability supports deductions	38
Business investment loss	39	90	2308	30	553	120	2861
Moving expenses	40	30	273	10	26	40	299
Support payments made	41	1330	18757			1340	18801
Carrying charges and interest expenses	42	14260	39284	11050	20050	25310	59334
Deductions for CPP or QPP contributions on self-employment and other earnings	43	9090	7855	3510	2136	12600	9991
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income	44	10400	854	4170	236	14580	1090
Exploration and development expenses	45	1050	16302	530	3790	1580	20091
Other employment expenses	46	1850	10392	400	1565	2250	11957
Clergy residence deduction	47	220	1480	20	145	230	1625
Other deductions	48	5220	10482	4240	18587	9460	29069
Total deductions before adjustments	49	78800	732371	38180	170517	116990	902888
Social benefits repayment	50	12230	45800	4860	14665	17090	60464
Net income after adjustments	51	176870	6733469	189430	4859307	366310	11593090
Canadian Forces personnel and police deduction	52
Employee home relocation loan deduction	53
Security options deductions	54	90	10526			100	10842
Other payments deductions	55	71180	328536	80630	353756	151810	682328
Limited partnership losses of other years	56	20	477	10	135	30	611
Non-capital losses of other years	57	140	2646	80	904	230	3551
Net capital losses of other years	58	5910	24243	4850	9062	10760	33305
Capital gains deduction	59	690	41582	250	12543	930	54125
Northern residents deductions	60	710	2122	390	1161	1100	3283
Additional deductions	61	4080	16691	4660	27735	8740	44429
Farming/fishing losses of prior years	62	100	464	20	121	120	585
Total deductions from net income	63	79800	427331	88050	405733	167860	833102
Taxable income assessed	64	176590	6307138	188640	4454601	365240	10762014
Basic personal amount	65	177070	1833980	189560	1963812	366650	3797948
Age amount	66	167430	968862	186240	1123543	353690	2092496
Spouse or common-law partner amount	67	26830	117050	2400	12110	29220	129160
Amount for eligible dependant	68	240	1702	360	1906	590	3609
Amount for children 17 and under	69	990	2749	200	502	1190	3251
Amount for infirm dependants age 18 or older	70	50	156	30	127	80	283
CPP or QPP contributions through employment	71	28490	29056	17210	13915	45690	42971
CPP or QPP contributions self-employment and other eligible earnings	72	9090	7855	3510	2136	12600	9991
Employment Insurance premiums	73	24190	7349	15280	3878	39470	11226
Employment Insurance premiums on self-employment and other eligible earnings	74
PPIP premiums paid	75	28930	3724	17390	1767	46320	5491
PPIP premiums payable on employment income	76	750	112	320	39	1070	151
PPIP premiums payable on self-employment income	77	10480	1101	4220	305	14700	1405
Canada employment amount	78	49410	38893	26670	22286	76070	61180
Public transit amount	79	2960	1524	4190	1843	7150	3367
Children's fitness amount	80	280	111	40	14	320	125
Home buyers' amount	81	100	429	70	289	170	718
Adoption expenses	82
Pension income amount	83	106310	200096	105170	198105	211480	398203
Caregiver amount	84	1130	4196	890	3202	2020	7399
Disability amount	85	4270	30826	3380	24391	7650	55217
Disability amount transferred from a dependant	86	800	5705	560	3904	1360	9610
Interest paid on student loans	87	50	30	60	43	110	73
Tuition, education, and textbook amounts	88	920	683	1760	961	2680	1643
Tuition, education, and textbook amounts transferred from a child	89	1130	5006	250	959	1380	5965
Amounts transferred from spouse	90	26990	138351	12230	52871	39220	191228
Allowable portion of medical expenses	91	70440	153965	73470	151665	143910	305630
Total tax credits on personal amounts	92	177070	533031	189560	537687	366650	1070757
Allowable charitable donations and government gifts	93	53280	57554	38160	25299	91440	82852
Eligible cultural, ecological gifts	94	80	846	50	127	130	973
Total tax credit on donations and gifts	95	53030	15765	37850	6601	90880	22366
Total federal non-refundable tax credits	96	177070	548796	189560	544288	366650	1093122
Federal dividend tax credit	97	33030	80247	26240	28107	59270	108354
Overseas employment tax credit	98	40	489			40	493
Minimum tax carryover	99	450	1173	150	360	600	1533
Basic federal tax	100	99430	585288	84070	260829	183510	846173
Federal foreign tax credit	101	9850	3514	8640	1827	18490	5341
Federal political contribution tax credit	102	1620	218	690	69	2300	287
Investment tax credit	103	530	1516	200	300	730	1816
Labour-sponsored funds tax credit	104	150	49	70	19	210	68
Alternative minimum tax payable	105	320	1552	110	545	430	2098
Net federal tax	106	98790	579972	83110	258613	181910	838642
CPP contributions payable on self-employment and other earnings	107
Employment Insurance premiums payable on self-employment and other eligible earnings	108
Social benefits repayment	109	12230	45800	4860	14665	17090	60464
Net provincial or territorial tax	110	180	1672	20	90	200	1762
Total tax payable	111	98900	627443	83170	273368	182070	900869

Final Basic Table 4: All returns by age and sex, Quebec

Item	Item code	Age group: 70 to 74 males #	Age group: 70 to 74 males $	Age group: 70 to 74 females #	Age group: 70 to 74 females $	Age group: 70 to 74 total #	Age group: 70 to 74 total $
Number of taxable returns	1	60020		56340		116360
Number of non-taxable returns	2	64750		87360		152130
Total number of returns	3	124770		143700		268490
Employment income	4	13340	300128	6710	88754	20060	388883
Commissions (from employment)	5	290	9500	130	924	420	10424
Other employment income	6	9330	8808	2790	2362	12120	11170
Old Age Security pension	7	124550	745077	143370	863372	267920	1608449
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8	121880	834797	127810	663415	249690	1498212
Other pensions or superannuation	9	87200	1613116	79600	982702	166810	2595869
Elected split-pension amount	10	5150	34427	24920	278524	30070	312997
Universal Child Care Benefit (UCCB)	11					20	26
Employment Insurance and other benefits	12	1870	12247	590	2912	2460	15159
Taxable amount of dividends	13	26180	337867	24110	117776	50280	455642
Interest and other investment income	14	50350	149185	63030	164117	113380	313302
Net partnership income	15	1510	4081	1180	817	2690	4898
Registered disability savings plan (RDSP) income	16
Net rental income	17	11950	114083	7830	43027	19790	157121
Taxable capital gains	18	12420	156694	12320	59774	24740	216468
Support payments received	19	20	124	670	8605	690	8729
Registered Retirement Savings Plan (RRSP) income	20	6930	48668	6100	30965	13030	79633
Other income	21	21210	92038	20790	58336	42000	150388
Net business income	22	4340	34142	1670	7295	6000	41409
Net professional income	23	1740	104028	440	7598	2180	111625
Net commission income	24	640	9276	270	2354	910	11630
Net farming income	25	1740	2078	330	583	2070	2661
Net fishing income	26	20	185			20	185
Workers' compensation benefits	27	1510	12466	310	2994	1820	15459
Social assistance payments	28	360	3021	380	2927	750	6004
Net federal supplements	29	52510	191910	69940	299347	122450	491257
Total income assessed	30	124730	4817959	143630	3689494	268370	8507602
Registered pension plan (RPP) contributions	31	990	1336	500	599	1490	1935
RRSP deduction	32	2970	25330	1110	4978	4080	30309
Saskatchewan Pension Plan (SPP) deduction	33
Deduction for elected split-pension amount	34	32640	365463	4970	33325	37600	398788
Annual union, professional, or like dues	35	5810	1886	1820	495	7630	2381
Universal Child Care Benefit repayment	36
Child care expenses	37	20	14			20	15
Disability supports deductions	38
Business investment loss	39	40	1190	20	178	60	1368
Moving expenses	40	10	49			20	54
Support payments made	41	820	11213			820	11260
Carrying charges and interest expenses	42	9810	23999	8390	13727	18200	37726
Deductions for CPP or QPP contributions on self-employment and other earnings	43	3640	3088	1080	547	4710	3635
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income	44	4250	341	1320	64	5560	404
Exploration and development expenses	45	700	9274	400	2313	1090	11587
Other employment expenses	46	540	2981	110	417	660	3398
Clergy residence deduction	47	140	895			140	910
Other deductions	48	2770	15806	2640	46656	5410	62462
Total deductions before adjustments	49	44920	462924	17910	103342	62840	566295
Social benefits repayment	50	6910	25697	4090	12441	11000	38138
Net income after adjustments	51	124660	4331630	143600	3574142	268270	7905907
Canadian Forces personnel and police deduction	52
Employee home relocation loan deduction	53
Security options deductions	54	30	2730			30	2730
Other payments deductions	55	53620	207312	70410	305222	124030	512590
Limited partnership losses of other years	56	20	186			20	231
Non-capital losses of other years	57	50	1911	20	176	70	2087
Net capital losses of other years	58	3950	14728	3580	6662	7530	21390
Capital gains deduction	59	340	17918	150	7495	500	25413
Northern residents deductions	60	460	1339	260	711	720	2050
Additional deductions	61	3980	17356	4890	33847	8870	51203
Farming/fishing losses of prior years	62	40	258			40	272
Total deductions from net income	63	59940	263755	76350	354170	136300	617982
Taxable income assessed	64	124370	4069044	142380	3221135	266750	7290256
Basic personal amount	65	124770	1292713	143700	1489219	268490	2782082
Age amount	66	119360	706149	140990	854817	260360	1561053
Spouse or common-law partner amount	67	17200	51288	1380	7132	18590	58444
Amount for eligible dependant	68	90	555	260	984	350	1539
Amount for children 17 and under	69	320	832	70	174	390	1006
Amount for infirm dependants age 18 or older	70	30	83	10	36	40	119
CPP or QPP contributions through employment	71	7990	7020	4200	2897	12190	9917
CPP or QPP contributions self-employment and other eligible earnings	72	3640	3088	1080	547	4710	3635
Employment Insurance premiums	73	6640	1730	3490	752	10120	2482
Employment Insurance premiums on self-employment and other eligible earnings	74
PPIP premiums paid	75	8320	929	4280	377	12590	1306
PPIP premiums payable on employment income	76	210	26	70	7	280	33
PPIP premiums payable on self-employment income	77	4280	439	1340	82	5620	521
Canada employment amount	78	21180	13664	8910	6212	30090	19876
Public transit amount	79	1730	814	2670	1036	4400	1850
Children's fitness amount	80	60	23	20	5	80	28
Home buyers' amount	81	40	155	30	128	70	283
Adoption expenses	82
Pension income amount	83	88970	166469	89180	163640	178150	330112
Caregiver amount	84	670	2657	530	2017	1200	4673
Disability amount	85	3470	25109	2910	21035	6390	46143
Disability amount transferred from a dependant	86	540	3867	450	3047	980	6915
Interest paid on student loans	87	10	5	10	8	20	13
Tuition, education, and textbook amounts	88	410	264	800	327	1200	591
Tuition, education, and textbook amounts transferred from a child	89	300	1277	50	188	350	1465
Amounts transferred from spouse	90	28440	158541	8900	38329	37340	196876
Allowable portion of medical expenses	91	53920	127490	55700	115536	109620	243031
Total tax credits on personal amounts	92	124770	384778	143700	406280	268490	791100
Allowable charitable donations and government gifts	93	37940	38285	30430	23016	68370	61302
Eligible cultural, ecological gifts	94	60	2986	50	418	110	3404
Total tax credit on donations and gifts	95	37780	11121	30250	6154	68020	17275
Total federal non-refundable tax credits	96	124770	395899	143700	412434	268490	808375
Federal dividend tax credit	97	21540	52020	18960	18619	40500	70640
Overseas employment tax credit	98	10	139			10	139
Minimum tax carryover	99	210	531	90	176	290	707
Basic federal tax	100	60480	343089	56950	187686	117420	530784
Federal foreign tax credit	101	6760	2149	6530	884	13290	3033
Federal political contribution tax credit	102	1180	145	510	50	1690	195
Investment tax credit	103	340	933	170	225	510	1157
Labour-sponsored funds tax credit	104	10	3			10	4
Alternative minimum tax payable	105	130	577	60	336	190	913
Net federal tax	106	59950	339840	56300	186526	116260	526375
CPP contributions payable on self-employment and other earnings	107
Employment Insurance premiums payable on self-employment and other eligible earnings	108
Social benefits repayment	109	6910	25697	4090	12441	11000	38138
Net provincial or territorial tax	110	100	782	10	9	120	791
Total tax payable	111	60020	366318	56340	198977	116360	565304

Final Basic Table 4: All returns by age and sex, Quebec

Item	Item code	Age group: 75 and over males #	Age group: 75 and over males $	Age group: 75 and over females #	Age group: 75 and over females $	Age group: 75 and over total #	Age group: 75 and over total $
Number of taxable returns	1	85390		100460		185850
Number of non-taxable returns	2	114890		222500		337420
Total number of returns	3	200280		322960		523280
Employment income	4	10000	147329	4620	41452	14630	188781
Commissions (from employment)	5	140	4578	50	470	180	5048
Other employment income	6	14360	12977	4330	3011	18690	15988
Old Age Security pension	7	199910	1174879	322460	1906765	522380	3081660
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8	193720	1401765	274740	1500769	468460	2902544
Other pensions or superannuation	9	141730	2319684	163700	1746894	305420	4066606
Elected split-pension amount	10	6750	44356	26740	294035	33500	338390
Universal Child Care Benefit (UCCB)	11					20	10
Employment Insurance and other benefits	12	530	2932	170	812	700	3744
Taxable amount of dividends	13	40560	501718	50800	330728	91360	832446
Interest and other investment income	14	105030	393334	172050	620055	277080	1013401
Net partnership income	15	2720	4513	3200	3283	5920	7796
Registered disability savings plan (RDSP) income	16
Net rental income	17	17070	156442	14570	80343	31630	236784
Taxable capital gains	18	19580	292748	26760	244165	46340	536913
Support payments received	19	20	86	910	10181	930	10267
Registered Retirement Savings Plan (RRSP) income	20	13120	74758	15550	79907	28670	154665
Other income	21	34800	192863	45960	217918	80760	410781
Net business income	22	3010	22177	1330	4992	4350	27169
Net professional income	23	1270	48569	240	4116	1520	52685
Net commission income	24	470	3539	150	857	620	4396
Net farming income	25	1710	4116	440	798	2140	4915
Net fishing income	26
Workers' compensation benefits	27	3050	23591	770	7627	3820	31218
Social assistance payments	28	350	2931	440	3128	810	6194
Net federal supplements	29	88000	294030	194270	882210	282270	1176275
Total income assessed	30	200240	7123915	322840	7984532	523110	15108682
Registered pension plan (RPP) contributions	31	420	412	260	286	680	698
RRSP deduction	32	500	4346	80	222	580	4569
Saskatchewan Pension Plan (SPP) deduction	33
Deduction for elected split-pension amount	34	39840	435814	4070	25481	43910	461294
Annual union, professional, or like dues	35	4570	1017	1520	275	6100	1292
Universal Child Care Benefit repayment	36
Child care expenses	37					10	8
Disability supports deductions	38	10	193	20	128	30	322
Business investment loss	39	30	1432	20	341	50	1772
Moving expenses	40			10	19	20	31
Support payments made	41	1160	14098			1160	14102
Carrying charges and interest expenses	42	16540	36516	20440	38152	36980	74668
Deductions for CPP or QPP contributions on self-employment and other earnings	43	2200	1759	610	308	2810	2067
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income	44	2590	193	720	35	3310	228
Exploration and development expenses	45	1190	15625	1100	5410	2290	21035
Other employment expenses	46	230	1230	40	139	280	1369
Clergy residence deduction	47	100	589			100	601
Other deductions	48	4030	32145	6100	90977	10130	123121
Total deductions before adjustments	49	55950	545386	30600	161795	86540	707181
Social benefits repayment	50	10220	37535	9300	30130	19520	67666
Net income after adjustments	51	200170	6547184	322790	7793765	522990	14341184
Canadian Forces personnel and police deduction	52					10	156
Employee home relocation loan deduction	53
Security options deductions	54	10	999			20	1014
Other payments deductions	55	90190	320379	194990	892739	285200	1213288
Limited partnership losses of other years	56	20	42	10	30	30	73
Non-capital losses of other years	57	40	611	40	428	80	1040
Net capital losses of other years	58	5980	25256	7330	19677	13310	44933
Capital gains deduction	59	500	32334	290	15550	780	47884
Northern residents deductions	60	470	1278	480	1298	940	2575
Additional deductions	61	8270	42140	15210	128826	23480	170968
Farming/fishing losses of prior years	62	40	457			40	475
Total deductions from net income	63	100690	423633	207780	1058601	308500	1482405
Taxable income assessed	64	199140	6126937	317120	6742889	516280	12869889
Basic personal amount	65	200280	2076812	322960	3350284	523270	5427438
Age amount	66	192230	1152138	316370	1947244	508640	3099587
Spouse or common-law partner amount	67	28670	66834	2160	11006	30830	77869
Amount for eligible dependant	68	110	379	450	1244	560	1623
Amount for children 17 and under	69	120	303	40	107	160	410
Amount for infirm dependants age 18 or older	70	50	191	40	174	90	364
CPP or QPP contributions through employment	71	3540	3090	1710	1263	5250	4353
CPP or QPP contributions self-employment and other eligible earnings	72	2200	1759	610	308	2810	2067
Employment Insurance premiums	73	2550	622	1260	272	3810	894
Employment Insurance premiums on self-employment and other eligible earnings	74
PPIP premiums paid	75	3700	408	1760	161	5460	570
PPIP premiums payable on employment income	76	100	11	50	2	150	13
PPIP premiums payable on self-employment income	77	2610	249	730	46	3340	295
Canada employment amount	78	23420	11292	8500	3883	31920	15174
Public transit amount	79	2350	1044	4490	1724	6840	2768
Children's fitness amount	80	30	12	20	7	40	19
Home buyers' amount	81	20	82	20	77	40	159
Adoption expenses	82
Pension income amount	83	145020	266185	176170	313836	321190	580029
Caregiver amount	84	650	2690	720	2920	1370	5610
Disability amount	85	9810	70817	13960	100729	23770	171553
Disability amount transferred from a dependant	86	650	4653	760	5406	1410	10058
Interest paid on student loans	87	10	22			20	37
Tuition, education, and textbook amounts	88	320	163	650	210	980	374
Tuition, education, and textbook amounts transferred from a child	89	170	732	80	274	250	1006
Amounts transferred from spouse	90	52340	304679	11500	49874	63840	354573
Allowable portion of medical expenses	91	94060	312605	136460	415859	230520	728468
Total tax credits on personal amounts	92	200280	641666	322960	931039	523280	1572797
Allowable charitable donations and government gifts	93	60860	87880	70170	75870	131040	163750
Eligible cultural, ecological gifts	94	130	1672	90	1237	220	2908
Total tax credit on donations and gifts	95	60630	24444	69780	20792	130410	45236
Total federal non-refundable tax credits	96	200280	666110	322960	951831	523280	1618033
Federal dividend tax credit	97	31570	79175	36830	52396	68400	131570
Overseas employment tax credit	98
Minimum tax carryover	99	220	579	120	282	340	861
Basic federal tax	100	85890	460303	101020	367152	186910	827455
Federal foreign tax credit	101	10490	3392	12840	2414	23330	5807
Federal political contribution tax credit	102	1870	219	1000	83	2880	301
Investment tax credit	103	440	1630	240	367	680	1997
Labour-sponsored funds tax credit	104
Alternative minimum tax payable	105	170	998	130	520	300	1518
Net federal tax	106	85220	455058	100290	364279	185510	819338
CPP contributions payable on self-employment and other earnings	107
Employment Insurance premiums payable on self-employment and other eligible earnings	108
Social benefits repayment	109	10220	37535	9300	30130	19520	67666
Net provincial or territorial tax	110	100	471	30	34	130	505
Total tax payable	111	85390	493065	100460	394444	185850	887509