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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 257760 0 74500 0 481920 0
total number of returns 2 257760 0 74500 0 481920 0
employment income 3 197170 6761666 56290 1793790 351960 13152368
commissions (from employment) 4 3860 59971 880 25440 8260 200823
other employment income 5 21990 81911 3920 20909 42620 180669
old age security pension 6 31470 175068 10660 58410 79830 449212
cpp or qpp benefits 7 54240 357988 16950 106767 120610 839275
other pensions or superannuation 8 38500 682797 10350 191870 89640 1690468
universal child care benefits 9 10820 7433 3710 2984 19190 13875
employment insurance benefits 10 88850 754150 22230 159542 84700 580234
taxable amount of dividends 11 24290 104921 10160 71056 77290 791117
interest,other invest. income 12 53970 85173 22380 36676 133670 242483
annuity income 13 13760 110427 4860 37780 37440 320437
net rental income 14 9300 8946 2560 5756 15360 35486
taxable capital gains 15 16520 84581 6660 52244 49500 392427
rrsp income 16 21770 118810 6010 29538 43330 247228
net business income 17 9860 95839 4780 60748 34010 365052
net professional income 18 2510 174313 790 38276 5440 323100
net commission income 19 1170 22159 270 5643 2030 35217
net farming income 20 510 -188 1590 15820 4830 20135
net fishing income 21 10280 107975 2840 57062 4970 92881
tax-exempt income 22 19890 75385 4540 11030 35460 155544
other income 23 32830 138042 10260 41324 81400 443064
total income assessed 24 257760 10007367 74500 2822664 481920 20571094
rpp deduction 25 66010 186349 19370 46102 133450 346107
rrsp contributions 26 61480 276487 19470 81693 134740 607696
annual union, professional, or like dues 27 88330 47515 19720 8764 125870 68780
child care expenses 28 11660 29950 4370 10496 26150 85148
carrying charges and interest expenses 29 18270 28186 7190 8976 56340 96430
cpp/qpp contrib. on self-empl./other earning 30 14350 8954 6400 4854 28190 20296
other employment expenses 31 14750 47834 2530 7467 21830 81219
other deductions (from total income) 32 20250 46026 5650 13932 27780 94646
total deduction before adjustment 33 160150 671300 49540 182284 315700 1400324
social benefits repayment 34 7750 14998 1890 5037 14080 34887
net income after adjustment 35 257730 9324674 74480 2635344 481770 19136923
capital gains deduction 36 330 15147 250 16443 580 49953
losses from other years 37 2790 7728 1250 5252 9670 29471
additional deductions (from net income) 38 32430 140403 4940 11987 39070 186993
total deductions (from net income) 39 35360 163278 6370 33682 48850 266417
taxable income assessed 40 257730 9163244 74480 2601662 481750 18870809
basic personal amount 41 257760 2272049 74500 656976 481920 4246849
age amount 42 30010 137787 9820 43313 73010 316390
spouse,elig. depend.,adoption amt. 43 32750 183889 8550 45902 62700 361846
cpp or qpp contributions 44 201860 232292 57160 68001 357600 456319
employment insurance premiums 45 194710 90872 55360 26838 333580 174072
canada employment amount 46 201440 50107 57440 14297 362800 89705
public transit passes amount 47 1090 223 160 14 6450 1756
pension income amount 48 42130 82399 11990 23495 99450 194135
caregiver amount 49 5280 18607 820 3762 3610 13552
disability amount 50 5780 40800 1980 14623 12660 92428
tuition and education amounts 51 35960 144341 7570 40060 43310 205852
interest paid on student loans 52 17650 15637 4550 4110 23360 19304
amounts transferred from spouse 53 12090 53578 3140 14270 19860 78698
allowable amt. of med. expenses 54 67080 119377 19480 35595 105510 179941
total tax credits 55 257760 524764 74500 151128 481920 980447
charitable donations,cultural, ecological, gov 56 87810 73332 28380 26421 157230 203493
donations,gifts 57 85480 19447 27700 7113 154360 55825
total non-refundable tax credits 58 257760 544211 74500 158241 481920 1036271
basic federal tax 59 233890 1039125 68220 276344 443450 2202061
fed. dividend tax credit 60 22720 16274 9760 10745 74440 121181
cpp contrib. on self-employ. earning 61 14350 17906 6400 9707 28190 40590
net federal tax 62 233770 1035073 68140 273873 442620 2187355
net provincial tax 63 251070 851781 72090 200788 458260 1578584
total tax payable 64 257760 1919758 74500 489405 481920 3841417
Item Item code New Brunswick New Brunswick $ Quebec Quebec $ Ontario Ontario $
number of taxable returns 1 378480 0 3808300 0 6287550 0
total number of returns 2 378480 0 3808300 0 6287550 0
employment income 3 297100 10371255 3031490 119379763 4680860 232636878
commissions (from employment) 4 6000 130523 99840 2201346 144130 5008455
other employment income 5 40120 151099 408950 1111948 764530 4128464
old age security pension 6 52260 294736 465910 2611262 992740 5574628
cpp or qpp benefits 7 80540 533826 745840 5131900 1331360 9669150
other pensions or superannuation 8 60100 1146120 553630 11182482 993190 20124729
universal child care benefits 9 17660 13718 180490 134095 293470 217595
employment insurance benefits 10 95250 636606 652250 3807664 594380 3285964
taxable amount of dividends 11 50600 337504 618770 5412876 1257010 10305993
interest,other invest. income 12 94940 147384 1165100 2776654 2444190 7472095
annuity income 13 25640 216528 272800 2482265 567330 5607843
net rental income 14 10130 18317 308710 1125160 383680 801111
taxable capital gains 15 32480 197052 397920 2868130 896990 7711419
rrsp income 16 29680 159842 341180 1557659 638180 3677902
net business income 17 24520 241858 239890 3391856 638000 9130724
net professional income 18 4050 200777 75620 5553334 136140 10335107
net commission income 19 2380 54774 26600 665551 53540 1275473
net farming income 20 2400 10267 30700 264675 70160 331114
net fishing income 21 2580 23406 1220 13908 310 244
tax-exempt income 22 17090 48551 224350 734584 299490 1316054
other income 23 50380 225218 667950 2835077 1240860 7220402
total income assessed 24 378480 15159363 3808300 175242191 6287470 345831346
rpp deduction 25 104780 261031 1207290 2603556 1387650 4366172
rrsp contributions 26 99390 432989 1532440 6821133 2371810 12653516
annual union, professional, or like dues 27 99880 58337 1420870 838583 1677940 1083089
child care expenses 28 21700 67049 316860 603948 382420 1581309
carrying charges and interest expenses 29 36070 56337 231550 503528 992690 2110994
cpp/qpp contrib. on self-empl./other earning 30 19800 14038 241200 211274 540330 420778
other employment expenses 31 18350 64564 113020 495951 351020 1840737
other deductions (from total income) 32 25570 53980 445820 671705 346820 2188242
total deduction before adjustment 33 240580 1008326 2702940 12749680 4505560 26244836
social benefits repayment 34 8510 18575 90290 200961 203020 505560
net income after adjustment 35 378450 14146798 3808300 162291551 6286360 319165812
capital gains deduction 36 430 31104 8780 556315 13250 824575
losses from other years 37 5800 15434 84630 243901 207080 746423
additional deductions (from net income) 38 21630 65119 270130 1181387 380630 3075469
total deductions (from net income) 39 27710 111658 358880 1981749 586190 4647030
taxable income assessed 40 378440 14035142 3808200 160309909 6285600 314524444
basic personal amount 41 378480 3339212 3808260 33569878 6287400 55395450
age amount 42 49050 209283 420460 1752125 869470 3542349
spouse,elig. depend.,adoption amt. 43 44890 252802 466650 2715126 817500 4833260
cpp or qpp contributions 44 298660 369878 3103970 4213657 4904610 7050290
employment insurance premiums 45 280000 141582 2821210 1266608 4323960 2526029
canada employment amount 46 304570 75530 3104840 768247 4896450 1205261
public transit passes amount 47 1000 216 242040 92467 268920 137418
pension income amount 48 65730 129075 631600 1229779 1165120 2272479
caregiver amount 49 3680 15153 25120 89199 61940 259696
disability amount 50 7240 55131 42350 327303 141280 1045058
tuition and education amounts 51 35560 148287 430870 1442584 704820 3349081
interest paid on student loans 52 20800 16889 156690 79708 222260 162803
amounts transferred from spouse 53 12410 49862 119500 438326 184920 762387
allowable amt. of med. expenses 54 91290 187395 1070490 1707186 774950 2144826
total tax credits 55 378480 760819 3808280 7644658 6287550 12912050
charitable donations,cultural, ecological, gov 56 122670 148380 1249410 779568 2357860 4492787
donations,gifts 57 121020 40654 1226590 204880 2338660 1254296
total non-refundable tax credits 58 378480 801473 3808280 7849539 6287550 14166345
basic federal tax 59 362140 1581003 3808010 20229975 6030090 44423518
fed. dividend tax credit 60 48340 52056 586560 820305 1200640 1609932
cpp contrib. on self-employ. earning 61 19800 28073 0 0 540330 841479
net federal tax 62 361440 1572698 3807920 20060016 6018940 43997231
net provincial tax 63 350850 1083067 2640 60556 5771290 24010987
total tax payable 64 378480 2702412 3808300 20321534 6287550 69355258
Item Item code Manitoba Manitoba $ Saskatchewan Saskatchewan $ Alberta Alberta $
number of taxable returns 1 573130 0 482720 0 1818290 0
total number of returns 2 573130 0 482720 0 1818290 0
employment income 3 435840 17482456 364880 15155871 1489780 84082032
commissions (from employment) 4 11500 252444 8870 248866 50420 1853800
other employment income 5 62360 277274 49110 180358 185140 2035136
old age security pension 6 88020 488526 78880 449345 196560 1102009
cpp or qpp benefits 7 123710 836200 105740 719648 275800 1912543
other pensions or superannuation 8 84280 1485488 67750 1134412 173660 3316152
universal child care benefits 9 25640 18734 22750 17223 84380 62934
employment insurance benefits 10 53740 256996 43940 232330 140640 777523
taxable amount of dividends 11 105120 581678 94350 696363 380200 5840058
interest,other invest. income 12 212290 446362 176970 427686 620850 2065660
annuity income 13 56390 568742 46920 457124 104660 1090026
net rental income 14 22870 57689 26700 85320 92880 303878
taxable capital gains 15 77120 434421 75990 477277 255040 4084117
rrsp income 16 52090 288330 39930 225088 165010 971797
net business income 17 51750 728693 51850 680526 180280 3085783
net professional income 18 8860 451677 5530 302261 20350 1152805
net commission income 19 4360 61963 2650 64612 10820 293115
net farming income 20 25060 160930 55820 329571 69410 439499
net fishing income 21 870 1676 370 1254 440 3034
tax-exempt income 22 30950 89652 28410 92370 72210 258414
other income 23 118420 554774 122400 557993 356870 2157907
total income assessed 24 573130 25524705 482720 22535498 1818290 116888221
rpp deduction 25 182680 453770 151680 390308 362300 1253015
rrsp contributions 26 199370 853465 167170 738293 725530 4210860
annual union, professional, or like dues 27 189680 102367 144100 83813 437560 256960
child care expenses 28 31220 77143 22860 65656 80930 270506
carrying charges and interest expenses 29 102320 93678 86300 77616 283520 528377
cpp/qpp contrib. on self-empl./other earning 30 46900 34432 51590 34868 152600 120726
other employment expenses 31 29130 116268 25490 103719 99160 500383
other deductions (from total income) 32 25280 159578 39440 186501 129700 1139315
total deduction before adjustment 33 424090 1890701 357660 1680773 1293940 8280143
social benefits repayment 34 11020 27678 11210 27748 52000 131323
net income after adjustment 35 572970 23607398 482700 20827158 1818100 108484502
capital gains deduction 36 2680 129894 5430 158737 13840 628261
losses from other years 37 16300 35298 17390 48207 58440 230135
additional deductions (from net income) 38 49210 178307 36090 173561 179460 1814363
total deductions (from net income) 39 66630 343513 57010 380506 242450 2672872
taxable income assessed 40 572750 23264549 482650 20447810 1818000 105813872
basic personal amount 41 573130 5049452 482720 4255488 1818280 16016106
age amount 42 80060 332094 71430 301200 166210 664541
spouse,elig. depend.,adoption amt. 43 60120 343796 53740 303593 211880 1257662
cpp or qpp contributions 44 448590 603320 376090 507182 1530940 2238586
employment insurance premiums 45 404360 222940 331490 183017 1339970 782191
canada employment amount 46 448880 111275 371190 92302 1515490 377284
public transit passes amount 47 14630 4228 5920 1068 72810 21216
pension income amount 48 105910 206360 87850 170944 215300 415882
caregiver amount 49 4310 16619 1680 5943 10350 40505
disability amount 50 12120 86708 7370 53301 26580 207830
tuition and education amounts 51 59780 234815 46560 186050 194570 782077
interest paid on student loans 52 13680 6954 19670 15760 80960 62418
amounts transferred from spouse 53 17850 67700 14850 56048 36730 134733
allowable amt. of med. expenses 54 100510 191061 87970 180395 213020 467165
total tax credits 55 573130 1140070 482720 962522 1818290 3578005
charitable donations,cultural, ecological, gov 56 224650 409956 176030 262795 588330 1283960
donations,gifts 57 222280 114283 173720 72582 583950 360401
total non-refundable tax credits 58 573130 1254353 482720 1035104 1818290 3938406
basic federal tax 59 547930 2812499 455370 2562459 1781530 16514414
fed. dividend tax credit 60 99900 90787 88120 101952 361730 838878
cpp contrib. on self-employ. earning 61 46900 68860 51590 69732 152600 241430
net federal tax 62 547550 2798482 455030 2548889 1781160 16411949
net provincial tax 63 553880 2000741 457010 1587016 1522630 6746540
total tax payable 64 573130 4895761 482720 4233385 1818290 23531243
Item Item code British Columbia British Columbia $ Yukon Yukon $ Northwest Territories Northwest Territories $
number of taxable returns 1 2128480 0 16810 0 20300 0
total number of returns 2 2128480 0 16810 0 20300 0
employment income 3 1570750 72323473 14910 705272 19110 1125842
commissions (from employment) 4 52940 1769579 20 1992 140 5282
other employment income 5 242340 1379429 1040 2137 830 13411
old age security pension 6 315990 1761861 1060 5947 760 4160
cpp or qpp benefits 7 442370 3140180 1500 10984 1710 11739
other pensions or superannuation 8 312380 6131625 1370 29705 1010 20297
universal child care benefits 9 85650 63898 600 404 1150 896
employment insurance benefits 10 201690 1087545 2690 25197 3490 26200
taxable amount of dividends 11 431620 4317857 3410 19620 2260 29497
interest,other invest. income 12 834280 2600383 5480 6462 4170 6140
annuity income 13 166320 1724639 420 2526 340 2065
net rental income 14 163480 493495 990 3730 1050 -1959
taxable capital gains 15 329720 3960299 1970 12548 1660 10005
rrsp income 16 200860 1196717 1270 7457 1820 12286
net business income 17 267380 4279815 2490 32088 1300 18302
net professional income 18 39950 1642856 270 10239 140 9755
net commission income 19 20060 635895 10 831 20 788
net farming income 20 23150 18627 100 166 40 334
net fishing income 21 4990 96530 0 0 0 0
tax-exempt income 22 105490 468057 560 1767 990 2323
other income 23 456620 2250788 3140 13830 2930 8175
total income assessed 24 2128480 111343549 16810 892900 20300 1305610
rpp deduction 25 452320 1345379 5720 17617 8220 27287
rrsp contributions 26 791250 4379258 6540 35229 7780 45959
annual union, professional, or like dues 27 595220 431576 5920 3716 8210 6072
child care expenses 28 93100 330850 870 3282 1700 6448
carrying charges and interest expenses 29 480080 704517 2830 1451 1470 2063
cpp/qpp contrib. on self-empl./other earning 30 218900 172509 1320 1241 790 678
other employment expenses 31 111090 541279 310 443 190 675
other deductions (from total income) 32 141130 882787 1610 3690 2000 6179
total deduction before adjustment 33 1553250 8788156 11960 66668 15280 95361
social benefits repayment 34 65080 172363 260 662 340 808
net income after adjustment 35 2127830 102388473 16810 825571 20300 1209441
capital gains deduction 36 5340 318830 30 1463 10 2171
losses from other years 37 83680 345110 380 694 180 860
additional deductions (from net income) 38 158740 1023619 13620 70645 16740 90353
total deductions (from net income) 39 241330 1688388 13680 72802 16760 93385
taxable income assessed 40 2127720 100706252 16810 752769 20300 1116058
basic personal amount 41 2128420 18735237 16810 148496 20300 178768
age amount 42 274660 1105560 890 3120 650 2634
spouse,elig. depend.,adoption amt. 43 267260 1569564 1710 11379 2450 16321
cpp or qpp contributions 44 1654780 2306993 15170 22758 19150 29967
employment insurance premiums 45 1419810 801861 13610 8074 18220 11168
canada employment amount 46 1668670 415085 15030 3730 19260 4813
public transit passes amount 47 94320 37793 150 5 80 25
pension income amount 48 366660 716391 1470 2851 1160 2300
caregiver amount 49 23820 111017 0 0 20 98
disability amount 50 40790 309677 60 376 110 1068
tuition and education amounts 51 238330 953841 1210 5106 1820 8546
interest paid on student loans 52 75810 59050 730 284 1120 805
amounts transferred from spouse 53 56290 214519 110 405 350 1436
allowable amt. of med. expenses 54 285760 689178 1010 2103 780 1063
total tax credits 55 2128480 4273204 16810 31858 20300 39488
charitable donations,cultural, ecological, gov 56 685330 1175048 5420 8178 4400 4835
donations,gifts 57 680030 326759 5320 2266 4250 1319
total non-refundable tax credits 58 2128480 4599963 16810 34124 20300 40806
basic federal tax 59 2062980 13724714 16410 97451 20150 167248
fed. dividend tax credit 60 412740 648265 3240 2822 2060 4161
cpp contrib. on self-employ. earning 61 218900 344977 1320 2481 790 1355
net federal tax 62 2061620 13587525 16410 97197 20150 167112
net provincial tax 63 1821110 6058985 16540 44000 18680 66295
total tax payable 64 2128480 20163851 16810 147516 20300 235570
Item Item code Nunavut Nunavut $ Outside Canada Outside Canada $ Grand total Grand total $
number of taxable returns 1 9210 0 34270 0 16371720 0
total number of returns 2 9210 0 34270 0 16371720 0
employment income 3 9030 512018 13300 1029790 12532450 576512474
commissions (from employment) 4 0 0 150 1102 386990 11759623
other employment income 5 250 1259 2180 106096 1825370 9670099
old age security pension 6 130 728 1840 9315 2316110 12985208
cpp or qpp benefits 7 580 3296 2260 16097 3303200 23289595
other pensions or superannuation 8 350 4855 1950 33295 2388160 47174297
universal child care benefits 9 850 655 20 24 746380 554467
employment insurance benefits 10 1400 8269 210 952 1985440 11639171
taxable amount of dividends 11 830 5466 340 1854 3056230 28515861
interest,other invest. income 12 920 1162 1110 1811 5770310 16316132
annuity income 13 20 53 80 884 1296960 12621340
net rental income 14 370 968 280 -474 1038360 2937423
taxable capital gains 15 510 1886 13270 326501 2155330 20612908
rrsp income 16 680 2058 820 11158 1542620 8505870
net business income 17 220 4264 1850 96702 1508190 22212252
net professional income 18 50 5921 1230 40297 300930 20240718
net commission income 19 0 0 40 -53 123950 3115970
net farming income 20 40 -918 230 6313 284030 1596344
net fishing income 21 30 704 0 0 28910 398743
tax-exempt income 22 1040 2640 0 0 840470 3256372
other income 23 1690 5089 2690 95113 3148420 16546795
total income assessed 24 9210 560374 34270 1776777 16371630 850461660
rpp deduction 25 3670 13103 1910 8624 4087050 11318421
rrsp contributions 26 2760 15631 1720 9308 6121430 31161516
annual union, professional, or like dues 27 4340 3583 1790 1313 4819430 2994469
child care expenses 28 220 654 200 669 994260 3133110
carrying charges and interest expenses 29 260 717 3260 1587 2302140 4214457
cpp/qpp contrib. on self-empl./other earning 30 230 314 40 25 1322640 1044987
other employment expenses 31 90 165 270 1763 787220 3802467
other deductions (from total income) 32 670 1810 1130 102359 1212840 5550749
total deduction before adjustment 33 6270 35977 7480 125648 11644410 63220176
social benefits repayment 34 60 99 80 132 465580 1140832
net income after adjustment 35 9210 524298 34270 1650997 16369280 786218940
capital gains deduction 36 0 0 0 0 50950 2732892
losses from other years 37 110 330 470 6066 488170 1714908
additional deductions (from net income) 38 7430 42434 1210 120635 1211320 8175273
total deductions (from net income) 39 7430 42770 1660 126701 1710300 12624750
taxable income assessed 40 9210 481529 34270 1524409 16367910 773612458
basic personal amount 41 9210 81294 9690 85668 16346890 144030923
age amount 42 120 530 1870 8948 2047700 8419875
spouse,elig. depend.,adoption amt. 43 1870 12030 3280 23681 2035350 11930852
cpp or qpp contributions 44 9070 13532 10960 11975 12988600 18124750
employment insurance premiums 45 8730 5178 10690 4612 11555680 6245042
canada employment amount 46 8970 2241 7320 1825 12982350 3211702
public transit passes amount 47 0 0 120 37 707680 296465
pension income amount 48 360 699 2030 4017 2796740 5450807
caregiver amount 49 70 264 20 79 140720 574522
disability amount 50 30 298 80 917 298420 2235517
tuition and education amounts 51 940 2127 460 2438 1801740 7505205
interest paid on student loans 52 320 333 80 99 637680 444155
amounts transferred from spouse 53 200 596 190 1019 478480 1873575
allowable amt. of med. expenses 54 150 403 400 1188 2818400 5906876
total tax credits 55 9210 18223 15060 22333 16352480 33039569
charitable donations,cultural, ecological, gov 56 1650 1513 1770 7006 5690950 8877270
donations,gifts 57 1650 409 1770 1997 5626790 2462231
total non-refundable tax credits 58 9210 18633 15590 24331 16353010 35501800
basic federal tax 59 9180 70662 33730 311299 15873090 106012772
fed. dividend tax credit 60 720 806 340 274 2911310 4318439
cpp contrib. on self-employ. earning 61 230 627 40 50 1081440 1667268
net federal tax 62 9180 70628 33710 363421 15857640 105171449
net provincial tax 63 8510 20857 11940 91598 11316520 44401795
total tax payable 64 9210 92212 34270 455200 16371720 152384520
Date modified:
2009-06-01