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Final Basic Table 5A: Taxable returns by province and territory

Item Item code Newfoundland & Labrador Newfoundland & Labrador $ Prince Edward Island Prince Edward Island $ Nova Scotia Nova Scotia $
Number of taxable returns 1 252630 0 74300 0 478370 0
Number of non-taxable returns 2 0 0 0 0 0 0
Total number of returns 3 252630 0 74300 0 478370 0
Employment income 4 192980 6502191 57200 1722043 353720 12742870
Commissions (from employment) 5 3430 44800 1070 30086 7520 207574
Other employment income 6 20300 86400 4640 17344 41840 196318
Old Age Security pension 7 30050 164061 9940 54831 75940 416230
CPP or QPP benefits 8 50180 320191 15020 96540 113420 772800
Other pensions or superannuation 9 37780 639953 9940 173212 87240 1636518
Employment Insurance benefits 10 85900 701573 22900 169194 87060 547698
Taxable amount of dividends 11 24020 86212 10240 62932 74160 685725
interest & other invest. income 12 47880 71043 20090 35501 122230 220535
Annuity income 13 12890 103302 4510 36205 37590 295203
Net rental income 14 9770 8449 2830 7464 14590 61446
Taxable capital gains 15 14200 67776 5630 28856 47710 299624
RRSP income 16 22600 91338 6190 33111 45460 237728
Net business income 17 10930 89258 4680 53749 34250 378963
Net professional income 18 2710 193679 670 38952 5430 310435
Net commission income 19 930 19672 340 5027 1770 39101
Net farming income 20 430 -305 1750 19210 3940 36403
Net fishing income 21 11460 131727 3000 57049 5840 96848
Tax-exempt income 22 20180 70991 3820 9975 35640 136102
Other income 23 27240 131758 10380 50432 72970 406922
Total income assessed 24 252630 9524069 74300 2701712 478370 19725042
RPP deduction 25 66600 185960 20510 46535 134040 323780
RRSP contributions 26 61780 275535 20300 90922 129030 592197
Annual union, professional, or like dues 27 84460 47068 20020 8630 126920 67761
Child care expenses 28 11180 30258 3730 8130 24990 77316
Carrying charges and interest expenses 29 16950 17827 6950 7288 56130 81283
CPP/QPP contrib. on self-empl./other earning 30 15670 9886 5820 4808 29830 21178
Other employment expenses 31 13730 45423 3080 10233 23300 86974
Clergy residence deduction 32 460 3547 40 455 960 11254
Other deductions (from total income) 33 17270 31979 5320 11467 28800 88175
Total deduction before adjustment 34 158970 648040 49150 188542 313140 1349658
Social benefits repayment 35 6560 10850 1490 4170 12630 31007
Net income after adjustment 36 252630 8865179 74300 2509000 478370 18344377
Capital gains deduction 37 220 16689 230 12584 1020 45419
Losses from other years 38 2680 6189 1140 2383 11550 33954
Additional deductions (from net income) 39 30120 126524 4120 10852 40200 169920
Total deductions (from net income) 40 32920 149402 5430 25820 51700 249293
Taxable income assessed 41 252630 8715777 74300 2483181 478370 18095084
Basic personal amount 42 252630 2176239 74300 639410 478370 4118004
Age amount 43 28520 102102 8850 30776 66750 222794
Spouse & elig. depend. & adoption amt. 44 33470 175686 9740 53704 69520 384590
CPP or QPP contributions 45 199520 234871 58810 71357 360700 465105
Employment Insurance premiums 46 192360 93646 55300 27224 334810 178379
Pension income amount 47 41330 40860 11290 11186 96500 94890
Caregiver amount 48 5940 20754 550 1965 3300 11261
Disability amount 49 5670 38248 1900 12304 11920 84505
Tuition and education amounts 50 32250 140553 7630 38977 43690 196497
Interest paid on student loans 51 15140 12176 4250 3155 22930 15227
Amounts transferred from spouse 52 9650 34680 2540 9093 16840 60728
Allowable amt. of med. expenses 53 62120 96870 18360 31822 96920 165626
Total tax credits 54 252630 473404 74300 138888 478370 896212
Charitable donations & gov. gifts 55 83650 62505 28110 25036 153480 167790
Cultural and ecological gifts 56 440 3628 0 0 880 18917
Donations & gifts 57 81930 17344 27380 6683 150940 50916
Total non-refundable tax credits 58 252630 490749 74300 145571 478370 947127
Basic federal tax 59 233660 994780 70030 263509 446200 2137148
Fed. dividend tax credit 60 21290 11482 9150 8385 69350 91386
CPP contrib. on self-employ. earning 61 16710 20007 5860 9641 30440 42714
Net federal tax 62 233420 991505 69890 261393 445300 2125268
Net provincial tax 63 244320 797788 72550 188825 461080 1510238
Total tax payable 64 252630 1820748 74300 464105 478370 3709066




Item Item code New Brunswick New Brunswick $ Quebec Quebec $ Ontario Ontario $
Number of taxable returns 1 377780 0 3842140 0 6304520 0
Number of non-taxable returns 2 0 0 0 0 0 0
Total number of returns 3 377780 0 3842140 0 6304520 0
Employment income 4 295900 9985292 3040380 115997281 4669010 224055299
Commissions (from employment) 5 7160 136803 101410 2092099 140810 4670787
Other employment income 6 36820 155887 396710 1055855 772070 4452127
Old Age Security pension 7 50770 278344 497880 2730544 1013030 5560392
CPP or QPP benefits 8 77850 512565 756780 5123147 1335600 9450341
Other pensions or superannuation 9 59390 1096636 564680 10788814 997880 19805019
Employment Insurance benefits 10 91960 613440 624590 3248668 579940 3196762
Taxable amount of dividends 11 49880 276952 629950 4669994 1205200 8369987
interest & other invest. income 12 88200 135598 1114620 2483743 2299900 6603808
Annuity income 13 27540 209639 289810 2391034 566100 5240683
Net rental income 14 10570 18146 312010 1206344 377380 891893
Taxable capital gains 15 27040 155529 387130 2492012 813060 6376625
RRSP income 16 31290 148134 333400 1411021 655640 3417994
Net business income 17 23160 231979 222930 3134012 616580 8582632
Net professional income 18 4620 215303 79140 5541486 150150 10615520
Net commission income 19 1900 36870 26610 632859 43600 1158798
Net farming income 20 2450 10740 32390 273897 71800 391470
Net fishing income 21 2340 26636 1380 24953 340 1616
Tax-exempt income 22 17870 47279 253030 785651 337470 1399012
Other income 23 44030 263160 612770 2840984 1146440 6639659
Total income assessed 24 377780 14554932 3842140 168924539 6304040 330883137
RPP deduction 25 103970 249412 1198710 2495499 1379270 4111193
RRSP contributions 26 101360 443285 1510670 6558993 2356810 12003963
Annual union, professional, or like dues 27 100150 54129 1427670 816527 1683060 1054069
Child care expenses 28 20570 64013 312100 591908 367840 1493173
Carrying charges and interest expenses 29 36730 43750 235590 417241 979000 1718951
CPP/QPP contrib. on self-empl./other earning 30 19010 12923 234800 204272 532440 417738
Other employment expenses 31 18140 65054 114240 496513 343320 1801496
Clergy residence deduction 32 250 3099 1660 13212 11440 147444
Other deductions (from total income) 33 23420 48670 194000 591519 327600 1792934
Total deduction before adjustment 34 238120 983859 2696630 12187357 4480760 24550935
Social benefits repayment 35 6930 15823 80540 177533 180620 458553
Net income after adjustment 36 377690 13555516 3842090 156560072 6302280 305900284
Capital gains deduction 37 640 33811 9500 527809 15390 836161
Losses from other years 38 5960 17400 88480 214393 216470 692915
Additional deductions (from net income) 39 23550 67024 298190 1194199 418250 2852028
Total deductions (from net income) 40 29610 118235 389490 1936541 633920 4383820
Taxable income assessed 41 377690 13437281 3841890 154643164 6302080 301519497
Basic personal amount 42 377780 3258834 3842140 33146379 6304420 54330408
Age amount 43 46180 157752 440300 1482230 845660 2771853
Spouse & elig. depend. & adoption amt. 44 48670 272623 496960 2820099 836130 4864937
CPP or QPP contributions 45 299460 369783 3105040 4295028 4903230 7253831
Employment Insurance premiums 46 278870 144222 2832330 1597647 4313540 2599107
Pension income amount 47 65600 65154 652280 643424 1172560 1159461
Caregiver amount 48 3110 11934 22970 84704 56280 231902
Disability amount 49 5950 43699 39400 299237 129500 931662
Tuition and education amounts 50 33700 143586 444090 1376644 700330 3172591
Interest paid on student loans 51 21390 12769 164610 76388 226180 138262
Amounts transferred from spouse 52 11110 35296 118660 378624 169040 591569
Allowable amt. of med. expenses 53 91510 179732 1005690 1548097 743460 2003661
Total tax credits 54 377780 702134 3842140 7129794 6304490 11941740
Charitable donations & gov. gifts 55 127120 130379 1246610 708550 2390450 3957274
Cultural and ecological gifts 56 680 6955 890 7286 8230 189469
Donations & gifts 57 124670 37276 1223520 185697 2374250 1151606
Total non-refundable tax credits 58 377780 739409 3842140 7315491 6304490 13093346
Basic federal tax 59 366370 1521094 3841710 19523129 6090510 42631382
Fed. dividend tax credit 60 45070 36897 568490 622295 1115400 1115301
CPP contrib. on self-employ. earning 61 19650 26053 0 0 538240 838890
Net federal tax 62 365420 1510934 3841590 19358191 6079590 42200194
Net provincial tax 63 350830 1044110 2510 57644 5698370 22800744
Total tax payable 64 377780 2596465 3842140 19594986 6304520 66308270




Item Item code Manitoba Manitoba $ Saskatchewan Saskatchewan $ Alberta Alberta $
Number of taxable returns 1 572290 0 474600 0 1751880 0
Number of non-taxable returns 2 0 0 0 0 0 0
Total number of returns 3 572290 0 474600 0 1751880 0
Employment income 4 432670 16730188 349520 13734526 1416690 74053254
Commissions (from employment) 5 11240 264958 9340 225937 48310 1654083
Other employment income 6 65710 253574 46300 168162 184830 1761966
Old Age Security pension 7 87290 478567 80320 440283 199920 1084849
CPP or QPP benefits 8 121250 809658 106030 703412 274880 1867439
Other pensions or superannuation 9 84640 1472317 66080 1101923 168920 3063681
Employment Insurance benefits 10 53530 271203 45600 242359 142700 767181
Taxable amount of dividends 11 104570 476602 93320 562103 350330 4225998
interest & other invest. income 12 196990 405032 165230 398166 549370 1756509
Annuity income 13 56970 503165 46400 425574 106990 990110
Net rental income 14 22560 68494 26700 79454 87000 278219
Taxable capital gains 15 69480 388690 67730 361163 226950 3360228
RRSP income 16 53300 270918 47390 223241 174520 995750
Net business income 17 52020 648608 49900 599724 173180 2677841
Net professional income 18 9160 468913 6000 317565 21640 1124751
Net commission income 19 2700 53590 3580 65260 10320 249843
Net farming income 20 25610 148817 56740 307685 69610 414711
Net fishing income 21 1220 4988 40 -305 370 1578
Tax-exempt income 22 31620 85202 29140 88136 79850 288559
Other income 23 111290 460770 110670 460745 312240 1778284
Total income assessed 24 572290 24264253 474600 20505455 1751880 102395330
RPP deduction 25 183360 427881 147850 360307 349400 1151730
RRSP contributions 26 196900 808162 168920 699255 691860 3794405
Annual union, professional, or like dues 27 184600 97559 138550 79257 420370 242626
Child care expenses 28 31660 79219 22470 61233 76060 253714
Carrying charges and interest expenses 29 101330 76210 80920 61266 272230 411375
CPP/QPP contrib. on self-empl./other earning 30 47400 33442 52090 34093 147620 110630
Other employment expenses 31 28430 115465 22350 91969 93830 459489
Clergy residence deduction 32 940 10673 990 8537 2960 30557
Other deductions (from total income) 33 24250 109163 30250 111470 110550 900805
Total deduction before adjustment 34 419900 1758472 348640 1508454 1229840 7355663
Social benefits repayment 35 10150 24189 9430 22510 45280 110982
Net income after adjustment 36 572270 22481591 474580 18976428 1751780 94935479
Capital gains deduction 37 2830 119695 4780 142188 14380 549259
Losses from other years 38 15940 32173 18890 39003 58540 207604
Additional deductions (from net income) 39 50310 169737 37270 159598 186970 1735809
Total deductions (from net income) 40 67620 321605 59230 341132 250630 2493169
Taxable income assessed 41 572260 22160057 474580 18635296 1751710 92446565
Basic personal amount 42 572290 4932118 474600 4095327 1751810 15095438
Age amount 43 76510 250244 70190 233443 164550 541017
Spouse & elig. depend. & adoption amt. 44 69140 382301 58370 323954 217810 1254689
CPP or QPP contributions 45 447940 613858 366880 507485 1462450 2156335
Employment Insurance premiums 46 399800 226198 319390 179992 1274550 761238
Pension income amount 47 105080 104166 85250 84177 211650 208132
Caregiver amount 48 4310 16633 2230 7048 10010 38500
Disability amount 49 12570 88849 7210 50607 26430 194574
Tuition and education amounts 50 60630 217594 45530 171858 187190 711431
Interest paid on student loans 51 14990 7360 19100 13410 81610 49191
Amounts transferred from spouse 52 17640 60205 12170 39713 35570 121761
Allowable amt. of med. expenses 53 97570 172249 83610 169562 206440 429135
Total tax credits 54 572290 1055564 474600 876241 1751860 3217144
Charitable donations & gov. gifts 55 225330 359266 178470 227292 583830 1049003
Cultural and ecological gifts 56 1550 43341 550 8283 1750 57014
Donations & gifts 57 223250 112055 176770 64617 579000 308635
Total non-refundable tax credits 58 572290 1167620 474600 940858 1751860 3525779
Basic federal tax 59 554900 2664371 456710 2265358 1715870 14011474
Fed. dividend tax credit 60 95770 63486 82210 74893 323360 563261
CPP contrib. on self-employ. earning 61 47680 67155 52860 68670 149450 221461
Net federal tax 62 554360 2653991 456590 2253333 1715490 13935752
Net provincial tax 63 541900 1890704 441150 1401558 1426090 5597912
Total tax payable 64 572290 4636821 474600 3747146 1751880 19866645




Item Item code British Columbia British Columbia $ Yukon Yukon $ Northwest Territories Northwest Territories $
Number of taxable returns 1 2098730 0 16150 0 20440 0
Number of non-taxable returns 2 0 0 0 0 0 0
Total number of returns 3 2098730 0 16150 0 20440 0
Employment income 4 1533350 66453084 14210 642245 19360 1084066
Commissions (from employment) 5 53940 1620197 140 4023 100 1059
Other employment income 6 238850 1373760 960 10403 670 7089
Old Age Security pension 7 328080 1785343 1210 6645 700 4005
CPP or QPP benefits 8 442540 3051824 1780 12213 1690 11601
Other pensions or superannuation 9 312480 5848571 1060 22831 970 18612
Employment Insurance benefits 10 213870 1141549 2470 16191 2820 22305
Taxable amount of dividends 11 399450 3339143 2690 18741 1810 11795
interest & other invest. income 12 766810 2216453 5000 7238 4460 5468
Annuity income 13 173980 1612053 680 3680 310 2483
Net rental income 14 160550 493379 960 3002 890 2216
Taxable capital gains 15 293020 3134427 1540 10538 1510 6969
RRSP income 16 215190 1211343 1270 5269 1910 7139
Net business income 17 253700 3705849 2550 26803 1290 19028
Net professional income 18 43030 1659249 340 9146 290 9798
Net commission income 19 19750 598881 20 -1 10 25
Net farming income 20 23640 21307 60 86 40 276
Net fishing income 21 4860 87493 40 -19 0 0
Tax-exempt income 22 124550 501865 830 3373 1090 4209
Other income 23 407680 2013796 2300 7073 2300 7534
Total income assessed 24 2098730 101869580 16150 809479 20440 1225709
RPP deduction 25 446550 1218018 6480 17583 7790 25185
RRSP contributions 26 763970 3975896 6060 35227 7340 42303
Annual union, professional, or like dues 27 579560 400790 6280 3647 8050 5587
Child care expenses 28 89840 317522 780 2926 1410 6235
Carrying charges and interest expenses 29 467970 572723 2870 1810 1290 1661
CPP/QPP contrib. on self-empl./other earning 30 212100 159924 1440 1116 840 686
Other employment expenses 31 106630 537651 330 1216 290 845
Clergy residence deduction 32 3350 45165 10 71 150 1322
Other deductions (from total income) 33 133200 643227 1350 5383 1200 2496
Total deduction before adjustment 34 1518100 7875277 11660 68950 13840 86321
Social benefits repayment 35 55920 146202 350 689 280 723
Net income after adjustment 36 2098310 93854188 16150 739841 20440 1138665
Capital gains deduction 37 5860 309079 80 3688 0 0
Losses from other years 38 86000 298411 250 787 250 533
Additional deductions (from net income) 39 181450 992886 14150 70759 16030 90587
Total deductions (from net income) 40 264100 1600389 14210 75234 16050 91896
Taxable income assessed 41 2098060 92255122 16150 664607 20440 1046769
Basic personal amount 42 2098690 18064820 16150 139655 20440 176527
Age amount 43 277440 897111 1010 3261 580 1835
Spouse & elig. depend. & adoption amt. 44 274810 1568914 1920 12120 2860 18939
CPP or QPP contributions 45 1618920 2316728 14460 21857 19450 29579
Employment Insurance premiums 46 1382190 795719 13130 7913 18700 11654
Pension income amount 47 369360 365337 1330 1332 1170 1165
Caregiver amount 48 23410 109309 0 0 40 120
Disability amount 49 38650 277982 130 874 190 1565
Tuition and education amounts 50 232820 873008 1730 5364 1700 6138
Interest paid on student loans 51 72460 47598 920 491 1010 816
Amounts transferred from spouse 52 55960 177676 200 274 380 1482
Allowable amt. of med. expenses 53 268740 631293 1260 2352 660 1354
Total tax credits 54 2098710 3894060 16150 29151 20440 37585
Charitable donations & gov. gifts 55 699980 1028690 5380 5665 4560 4773
Cultural and ecological gifts 56 1600 22783 80 1185 0 0
Donations & gifts 57 695700 290187 5380 1878 4540 1292
Total non-refundable tax credits 58 2098710 4184247 16150 31029 20440 38877
Basic federal tax 59 2042170 12360216 15470 83959 20260 153875
Fed. dividend tax credit 60 372900 444992 2480 2497 1650 1572
CPP contrib. on self-employ. earning 61 216520 322330 1440 2238 930 1397
Net federal tax 62 2041150 12240138 15460 83781 20260 153715
Net provincial tax 63 1758830 5431724 15920 38702 19120 60287
Total tax payable 64 2098730 18144507 16150 129466 20440 216122




Item Item code Nunavut Nunavut $ Outside Canada Outside Canada $ Grand total Grand total $
Number of taxable returns 1 9210 0 24890 0 16297920 0
Number of non-taxable returns 2 0 0 0 0 0 0
Total number of returns 3 9210 0 24890 0 16297920 0
Employment income 4 9020 475435 11540 855137 12395540 545032911
Commissions (from employment) 5 0 0 30 1073 384490 10953478
Other employment income 6 150 1915 1520 73287 1811360 9614086
Old Age Security pension 7 330 1846 2110 10205 2377540 13016144
CPP or QPP benefits 8 530 3377 2430 18146 3299980 22753255
Other pensions or superannuation 9 520 8604 1820 29414 2393390 45706106
Employment Insurance benefits 10 1510 12925 340 2660 1955200 10953707
Taxable amount of dividends 11 920 4498 260 239 2946790 22790920
interest & other invest. income 12 1160 1404 820 633 5382740 14341131
Annuity income 13 10 40 190 1872 1323970 11815044
Net rental income 14 420 -559 350 209 1026570 3118156
Taxable capital gains 15 520 1643 6300 261546 1961810 16945626
RRSP income 16 720 2492 390 4438 1589260 8059916
Net business income 17 250 2924 1200 77501 1446620 20228870
Net professional income 18 50 5523 1100 42827 324310 20553147
Net commission income 19 0 0 20 661 111550 2860608
Net farming income 20 20 -243 50 995 288510 1625047
Net fishing income 21 20 405 0 0 30920 433000
Tax-exempt income 22 810 2860 0 0 935890 3423213
Other income 23 2010 4962 2960 113799 2865280 15179877
Total income assessed 24 9210 530072 24890 1494644 16297440 799407953
RPP deduction 25 3570 11598 1400 5814 4049490 10630495
RRSP contributions 26 2620 13878 1430 6840 6019040 29340863
Annual union, professional, or like dues 27 4420 3053 1750 1081 4785870 2881783
Child care expenses 28 520 1819 0 0 963140 2987465
Carrying charges and interest expenses 29 390 659 990 1716 2259340 3413761
CPP/QPP contrib. on self-empl./other earning 30 150 160 40 61 1299230 1010919
Other employment expenses 31 90 96 230 386 768000 3712811
Clergy residence deduction 32 0 0 0 0 23210 275336
Other deductions (from total income) 33 430 1543 950 91012 898580 4429845
Total deduction before adjustment 34 6240 32794 5140 106800 11490140 58701123
Social benefits repayment 35 120 131 60 273 410350 1003633
Net income after adjustment 36 9210 497146 24890 1387571 16294990 739745338
Capital gains deduction 37 0 0 0 0 54930 2597160
Losses from other years 38 90 253 380 2545 506630 1548541
Additional deductions (from net income) 39 7450 43167 1340 123129 1309390 7806220
Total deductions (from net income) 40 7450 43421 1720 125674 1824080 11955630
Taxable income assessed 41 9210 453725 24860 1261897 16294220 727818023
Basic personal amount 42 9210 79639 8700 75272 16281530 140328069
Age amount 43 260 882 1960 7503 2028750 6702800
Spouse & elig. depend. & adoption amt. 44 1810 12395 3110 21400 2124310 12166350
CPP or QPP contributions 45 8940 13025 9660 9764 12875460 18358606
Employment Insurance premiums 46 8620 5192 9180 3945 11432780 6632075
Pension income amount 47 520 519 1920 1920 2815830 2781723
Caregiver amount 48 20 28 0 0 132170 534170
Disability amount 49 20 198 40 284 279570 2024590
Tuition and education amounts 50 1110 1831 270 1231 1792670 7057302
Interest paid on student loans 51 240 163 490 63 645300 377068
Amounts transferred from spouse 52 230 766 400 1312 450370 1513178
Allowable amt. of med. expenses 53 60 187 420 1554 2676820 5433495
Total tax credits 54 9210 17195 13220 18654 16286190 30427766
Charitable donations & gov. gifts 55 1680 1574 1880 6819 5730530 7734615
Cultural and ecological gifts 56 0 0 0 0 16650 358861
Donations & gifts 57 1680 418 1710 1939 5670700 2230543
Total non-refundable tax credits 58 9210 17613 13520 20593 16286490 32658309
Basic federal tax 59 9180 64712 24600 263642 15887610 98938648
Fed. dividend tax credit 60 790 599 260 32 2708190 3037078
CPP contrib. on self-employ. earning 61 150 322 20 56 1079950 1620935
Net federal tax 62 9180 64658 24600 263253 15872290 98096105
Net provincial tax 63 8210 18905 10840 84159 11051680 40923300
Total tax payable 64 9210 84008 24890 347629 16297920 141665982
Date modified:
2008-05-06