Final Table 5A: Taxable returns by province and territory
All money figures in thousands of dollars

Item	Item code	Grand total #	Grand total $	Newfoundland & Labrador #	Newfoundland & Labrador $	Prince Edward Island #	Prince Edward Island $
Number of taxable returns	1	17166850		277600		81210
Number of non-taxable returns	2
Total number of returns	3	17166850		277600		81210
Employment income	4	13006860	657537163	217890	9206831	61610	2180723
Commissions (from employment)	5	409170	12539472	3390	74413	1040	21488
Other employment income	6	1945970	8994339	30210	98490	4550	21959
Old Age Security pension	7	2439610	14767785	32550	200031	12670	77709
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8	3668630	26806370	64340	420118	21850	141907
Other pensions or superannuation	9	2950830	66791798	45660	949521	13830	272680
Elected split-pension amount	10	873280	9883450	16480	176459	4540	46475
Universal Child Care Benefit (UCCB)	11	896500	1305798	13890	19140	4480	6518
Employment Insurance and other benefits	12	2404770	16716632	90420	860420	23850	206703
Taxable amount of dividends	13	3336700	46325812	27570	232514	12370	123743
Interest and other investment income	14	4989350	13620910	46440	71149	17940	28135
Net partnership income	15	180590	265850	500	439	270	90
Registered disability savings plan (RDSP) income	16	50	148
Net rental income	17	1143370	3960080	10840	15145	3120	6763
Taxable capital gains	18	1564530	16814504	10780	97132	4730	44852
Support payments received	19	61870	936434	720	9088	180	1765
Registered Retirement Savings Plan (RRSP) income	20	2017180	11729894	26450	136727	8070	45199
Other income	21	3264610	16784909	37100	180208	11300	46977
Net business income	22	1609820	24459202	11760	153879	5800	70356
Net professional income	23	287930	19629638	2570	182429	800	32048
Net commission income	24	169030	3960522	1630	43772	450	8190
Net farming income	25	264010	1978800	320	2242	1540	14331
Net fishing income	26	26370	386081	9210	126637	2660	29966
Workers' compensation benefits	27	408000	2432488	6970	47321	1450	8506
Social assistance payments	28	141760	406920	1650	5790	750	1955
Net federal supplements	29	209490	408976	8530	17385	2920	6506
Total income assessed	30	17166820	979443974	277600	13327281	81210	3445544
Registered pension plan (RPP) contributions	31	4448180	15618775	77430	260622	20230	61783
RRSP deduction	32	5921400	31360265	63870	323671	18840	80437
Saskatchewan Pension Plan (SPP) deduction	33	1640	875
Deduction for elected split-pension amount	34	997490	10637218	17910	182129	4850	47517
Annual union, professional, or like dues	35	4958480	3586567	99760	63701	22680	12567
Universal Child Care Benefit repayment	36	4150	2608	50	32	30	17
Child care expenses	37	1014250	3698872	11360	46157	4980	17168
Disability supports deductions	38	830	4940	10	103
Business investment loss	39	8490	148810	70	1017	20	673
Moving expenses	40	81550	375966	1980	9594	520	2657
Support payments made	41	73240	999727	860	9443	230	1976
Carrying charges and interest expenses	42	2176120	3960286	16620	23479	6650	8921
Deductions for CPP or QPP contributions on self-employment and other earnings	43	1437020	1160131	14990	11301	5770	4169
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income	44	262250	24446
Exploration and development expenses	45	79840	1616907	280	4010	70	785
Other employment expenses	46	793070	3987645	12180	44285	2150	8508
Clergy residence deduction	47	23390	306139	640	5636	120	1238
Other deductions	48	659480	1602737	15710	14449	4210	6784
Total deductions before adjustments	49	12412310	79092915	183140	999632	52330	255232
Social benefits repayment	50	484840	1208671	11100	22337	1620	3964
Net income after adjustments	51	17164360	899190335	277590	12305399	81200	3186653
Canadian Forces personnel and police deduction	52	13890	274513	70	1215
Employee home relocation loan deduction	53	1520	359
Security options deductions	54	49310	2467766	190	8792	30	1693
Other payments deductions	55	740100	3244952	16880	70439	4970	16955
Limited partnership losses of other years	56	1720	18060
Non-capital losses of other years	57	24860	247130	230	3093	100	950
Net capital losses of other years	58	499720	1677413	2810	6380	1320	3105
Capital gains deduction	59	51750	3467518	320	27346	380	29608
Northern residents deductions	60	221880	784967	12060	62298	120	247
Additional deductions	61	103770	343205	1350	4961	770	2289
Farming/fishing losses of prior years	62	10490	96476	40	812	130	1902
Total deductions from net income	63	1653090	12622359	33050	185342	7570	57024
Taxable income assessed	64	17163460	886579147	277580	12120136	81190	3129700
Basic personal amount	65	17143630	177389692	277600	2872842	81210	839731
Age amount	66	2405350	12760297	34750	201422	13240	75255
Spouse or common-law partner amount	67	1371050	9560842	19010	123032	4580	26227
Amount for eligible dependant	68	525220	5073175	6760	64070	3250	31026
Amount for children 17 and under	69	2939830	10555756	42250	140142	13560	48497
Amount for infirm dependants age 18 or older	70	10770	36205	380	1278	80	325
CPP or QPP contributions through employment	71	12265580	19794951	196750	281034	54680	73934
CPP or QPP contributions self-employment and other eligible earnings	72	1437020	1160131	14990	11301	5770	4169
Employment Insurance premiums	73	11918680	6606414	209470	107859	58950	29046
Employment Insurance premiums on self-employment and other eligible earnings	74	3340	1164	50	18	20	6
PPIP premiums paid	75	2899230	564206
PPIP premiums payable on employment income	76	90130	18048
PPIP premiums payable on self-employment income	77	265840	31586
Canada employment amount	78	13510790	13809506	225620	227399	62830	64946
Public transit amount	79	1165380	1013674	1430	580	310	104
Children's fitness amount	80	1453030	789997	19660	10600	7090	3847
Home buyers' amount	81	171560	781491	2180	10177	600	2808
Adoption expenses	82	2660	17650	20	171	10	52
Pension income amount	83	3442180	6750492	57350	112476	16620	32331
Caregiver amount	84	167630	731047	4340	16804	610	2222
Disability amount	85	278910	2015859	6060	43793	1780	12831
Disability amount transferred from a dependant	86	161840	1510636	4230	37893	1110	10160
Interest paid on student loans	87	593930	286553	15380	8205	4420	2461
Tuition, education, and textbook amounts	88	1205930	5667792	22380	110420	5380	28473
Tuition, education, and textbook amounts transferred from a child	89	692300	3429091	11160	52098	3250	17217
Amounts transferred from spouse	90	494190	2004933	9560	43838	3070	14698
Allowable portion of medical expenses	91	3306710	7663134	78530	156872	22930	44964
Total tax credits on personal amounts	92	17149930	43503648	277600	695148	81210	204799
Allowable charitable donations and government gifts	93	5679200	8465646	82330	81293	26520	35328
Eligible cultural, ecological gifts	94	5430	44040	60	306	30	82
Total tax credit on donations and gifts	95	5638040	2344260	81010	21878	26230	8697
Total federal non-refundable tax credits	96	17150480	45847909	277600	717027	81210	213497
Federal dividend tax credit	97	3305830	6886797	26860	34960	11680	17718
Overseas employment tax credit	98	7910	76417	650	5794	50	505
Minimum tax carryover	99	31850	99153	310	1101	150	329
Basic federal tax	100	16175670	110810112	250700	1377156	70180	298286
Federal foreign tax credit	101	1047590	735270	5590	9505	2700	1075
Federal political contribution tax credit	102	139930	22137	780	143	1100	165
Investment tax credit	103	47190	109091	790	818	1110	1121
Labour-sponsored funds tax credit	104	302310	131346	70	41
Alternative minimum tax payable	105	34000	172733	330	1414	160	886
Net federal tax	106	16160020	109877247	250540	1366674	69980	295924
CPP contributions payable on self-employment and other earnings	107	1196740	1846141	14990	22601	5770	8339
Employment Insurance premiums payable on self-employment and other eligible earnings	108	3340	1164	50	18	20	6
Social benefits repayment	109	484840	1208671	11100	22337	1620	3964
Net provincial or territorial tax	110	12184490	46934975	269210	910920	80300	250378
Total tax payable	111	17166850	159873023	277600	2322551	81210	558612

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

Item	Item code	Nova Scotia #	Nova Scotia $	New Brunswick #	New Brunswick $	Quebec #	Quebec $
Number of taxable returns	1	509110		394700		3857510
Number of non-taxable returns	2
Total number of returns	3	509110		394700		3857510
Employment income	4	367900	15424069	308500	12497295	3030480	134556960
Commissions (from employment)	5	9940	239466	7240	155766	98500	2331686
Other employment income	6	44330	193396	38990	118837	434360	1234194
Old Age Security pension	7	87760	537291	51420	315442	484050	2963920
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8	140750	986145	91560	613729	818590	5767425
Other pensions or superannuation	9	107020	2287169	68090	1509114	674130	15884074
Elected split-pension amount	10	35910	412084	23670	264170	194540	2212461
Universal Child Care Benefit (UCCB)	11	23170	32192	19660	27934	211900	312374
Employment Insurance and other benefits	12	91850	704809	92870	732373	721820	4796266
Taxable amount of dividends	13	85190	1201378	52650	563605	630970	7127083
Interest and other investment income	14	112390	192614	75720	124920	964820	2529529
Net partnership income	15	2580	2945	1330	2875	25450	42480
Registered disability savings plan (RDSP) income	16
Net rental income	17	15750	49741	10940	13945	301810	1430911
Taxable capital gains	18	33990	252201	20850	141409	317590	2920115
Support payments received	19	2210	27383	1270	13671	10800	152083
Registered Retirement Savings Plan (RRSP) income	20	52640	293679	37870	218126	441480	2043872
Other income	21	82170	404409	61530	297637	653130	3199718
Net business income	22	33930	424521	25710	335418	237960	4009608
Net professional income	23	5850	275009	3830	184549	74340	5960108
Net commission income	24	3590	70130	2210	44505	27210	724070
Net farming income	25	3240	16883	2100	5718	27680	212992
Net fishing income	26	5210	94391	2110	26436	980	15120
Workers' compensation benefits	27	14300	91321	5870	34967	112780	581019
Social assistance payments	28	2670	7184	2400	4963	20470	44348
Net federal supplements	29	17180	36423	5960	11069	48010	91119
Total income assessed	30	509110	24256832	394700	18258470	3857510	201143547
Registered pension plan (RPP) contributions	31	142580	475568	111490	338712	1291980	3497479
RRSP deduction	32	126970	580207	99130	448103	1478830	6920013
Saskatchewan Pension Plan (SPP) deduction	33					50	18
Deduction for elected split-pension amount	34	39110	425650	25230	272183	225880	2434902
Annual union, professional, or like dues	35	134440	86303	106090	72120	1446190	987306
Universal Child Care Benefit repayment	36	100	54	80	36	1080	610
Child care expenses	37	25710	96463	22850	88610	324440	734266
Disability supports deductions	38	20	95	10	42	120	458
Business investment loss	39	160	2534	150	1658	1590	21768
Moving expenses	40	2940	16059	1880	8441	8370	37968
Support payments made	41	2560	25429	1710	15761	14170	163961
Carrying charges and interest expenses	42	49850	73156	33740	42221	211470	470930
Deductions for CPP or QPP contributions on self-employment and other earnings	43	29420	22436	21100	15284	240280	237060
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income	44					262250	24446
Exploration and development expenses	45	1030	13529	380	4084	12990	194046
Other employment expenses	46	22040	87044	18140	70989	110350	511110
Clergy residence deduction	47	850	9122	780	8298	1460	13140
Other deductions	48	22550	37283	19570	26650	157440	325716
Total deductions before adjustments	49	339730	1950935	265480	1413192	2837090	16575199
Social benefits repayment	50	13640	33689	8940	20111	96690	220604
Net income after adjustments	51	509050	22273889	394670	16825293	3857450	184351530
Canadian Forces personnel and police deduction	52	1300	21900	680	15519	3900	52104
Employee home relocation loan deduction	53	30	5	30	4	180	97
Security options deductions	54	510	14260	180	5036	6490	229734
Other payments deductions	55	33420	134874	14050	50930	179440	715519
Limited partnership losses of other years	56	20	31			270	2218
Non-capital losses of other years	57	590	4369	430	2816	3570	34613
Net capital losses of other years	58	10220	25191	5980	12993	95970	237464
Capital gains deduction	59	930	66453	670	46377	9070	655621
Northern residents deductions	60	560	1353	480	956	22220	81933
Additional deductions	61	2720	6704	3030	5141	16370	64563
Farming/fishing losses of prior years	62	150	1337	110	1349	1110	7431
Total deductions from net income	63	49270	276477	24890	141278	329640	2081298
Taxable income assessed	64	509030	21997811	394650	16684038	3857360	182273112
Basic personal amount	65	509100	5266314	394700	4084787	3857470	39936376
Age amount	66	89530	504421	53330	297256	492820	2663452
Spouse or common-law partner amount	67	36890	236605	27960	182581	244540	1644907
Amount for eligible dependant	68	17260	166695	11090	104671	110430	1029828
Amount for children 17 and under	69	75730	262785	60850	210890	638910	2214687
Amount for infirm dependants age 18 or older	70	550	1927	430	1413	640	2121
CPP or QPP contributions through employment	71	336740	503406	284970	416727	2957890	4612867
CPP or QPP contributions self-employment and other eligible earnings	72	29420	22436	21100	15284	240280	237060
Employment Insurance premiums	73	347730	188425	291110	154874	2825040	1269021
Employment Insurance premiums on self-employment and other eligible earnings	74	90	35	70	20	560	136
PPIP premiums paid	75					2899180	564196
PPIP premiums payable on employment income	76					90110	18044
PPIP premiums payable on self-employment income	77					265840	31585
Canada employment amount	78	380220	389450	314920	325083	3104130	3181538
Public transit amount	79	12760	7194	3200	1430	335540	256967
Children's fitness amount	80	36410	20093	28810	14447	312700	135705
Home buyers' amount	81	4070	18975	3750	17619	46850	205234
Adoption expenses	82	120	495	60	322	610	4851
Pension income amount	83	130250	255420	83110	163700	791490	1556796
Caregiver amount	84	3730	13486	3890	14493	25710	97954
Disability amount	85	13820	99659	6880	49721	25890	187101
Disability amount transferred from a dependant	86	6550	61201	4550	41143	22130	212202
Interest paid on student loans	87	23560	13622	24700	15154	133610	45691
Tuition, education, and textbook amounts	88	28140	144804	21490	103451	266910	791946
Tuition, education, and textbook amounts transferred from a child	89	18310	94195	14180	73335	180100	818831
Amounts transferred from spouse	90	19130	87623	11190	47829	91010	330870
Allowable portion of medical expenses	91	129720	243440	108120	221431	1270630	2359952
Total tax credits on personal amounts	92	509100	1290406	394700	983649	3857500	9661488
Allowable charitable donations and government gifts	93	154900	177679	119830	143880	1260600	770945
Eligible cultural, ecological gifts	94	130	439	110	261	1670	10162
Total tax credit on donations and gifts	95	153450	48425	117900	39377	1242840	204358
Total federal non-refundable tax credits	96	509100	1338830	394700	1023026	3857500	9865846
Federal dividend tax credit	97	81960	175152	51610	84223	643850	1085797
Overseas employment tax credit	98	470	4866	170	1820	2200	19973
Minimum tax carryover	99	850	2145	500	1601	4640	14142
Basic federal tax	100	448800	2329466	368280	1758420	3856410	21362512
Federal foreign tax credit	101	20470	13137	11890	5274	197820	78091
Federal political contribution tax credit	102	3580	561	2340	351	17740	2488
Investment tax credit	103	1890	2674	1250	1733	8750	20420
Labour-sponsored funds tax credit	104	140	88	1440	256	272030	113585
Alternative minimum tax payable	105	990	3473	410	1823	6360	28959
Net federal tax	106	448370	2313218	367960	1750885	3856490	21147744
CPP contributions payable on self-employment and other earnings	107	29420	44872	21100	30567
Employment Insurance premiums payable on self-employment and other eligible earnings	108	90	35	70	20	560	136
Social benefits repayment	109	13640	33689	8940	20111	96690	220604
Net provincial or territorial tax	110	497470	1866192	377940	1154620	3090	64790
Total tax payable	111	509110	4258006	394700	2956204	3857510	21433275

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

Item	Item code	Ontario #	Ontario $	Manitoba #	Manitoba $	Saskatchewan #	Saskatchewan $
Number of taxable returns	1	6659070		628080		517180
Number of non-taxable returns	2
Total number of returns	3	6659070		628080		517180
Employment income	4	4859590	258891323	479490	21185529	398620	19674258
Commissions (from employment)	5	155380	5320114	13150	339908	9940	321012
Other employment income	6	799510	3816063	57680	213524	50070	206059
Old Age Security pension	7	1066880	6436711	98130	599462	72340	442591
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8	1489560	11316953	144640	1022024	107850	756358
Other pensions or superannuation	9	1232290	28650173	115940	2215444	82820	1666389
Elected split-pension amount	10	356950	4160857	35090	344941	23450	230739
Universal Child Care Benefit (UCCB)	11	357060	519878	31760	46101	26410	39236
Employment Insurance and other benefits	12	776410	5314917	69940	426929	52390	349095
Taxable amount of dividends	13	1394060	16595263	113560	1095200	107910	1562686
Interest and other investment income	14	2115760	6024044	186320	397877	156800	389664
Net partnership income	15	73380	89308	5040	4309	7030	10147
Registered disability savings plan (RDSP) income	16	20	67
Net rental income	17	422840	1131921	28810	120014	31080	150818
Taxable capital gains	18	639550	6114978	54860	507788	52320	591641
Support payments received	19	29860	486997	2050	23147	1570	14515
Registered Retirement Savings Plan (RRSP) income	20	842460	5003610	64890	347550	48010	291400
Other income	21	1304420	7165353	137970	536612	123010	527603
Net business income	22	721960	10491757	57570	843138	53790	846737
Net professional income	23	125930	9340344	8010	403758	5450	288839
Net commission income	24	77880	1833030	5100	124338	5100	115665
Net farming income	25	69280	393958	23890	232222	50730	643018
Net fishing income	26	240	1507	1000	4874	240	1156
Workers' compensation benefits	27	143880	989552	16430	63759	12360	53276
Social assistance payments	28	56300	196624	2560	6914	5420	14473
Net federal supplements	29	75610	143340	12350	26162	5340	10259
Total income assessed	30	6659060	390428642	628080	31131530	517180	29197636
Registered pension plan (RPP) contributions	31	1517100	6099312	202870	579745	165410	551703
RRSP deduction	32	2264800	12497188	201060	892239	182360	898586
Saskatchewan Pension Plan (SPP) deduction	33	70	27	10	6	1390	766
Deduction for elected split-pension amount	34	418980	4517664	37880	358288	25810	243925
Annual union, professional, or like dues	35	1719110	1265912	196860	124997	152120	110548
Universal Child Care Benefit repayment	36	1430	1016	150	58	150	65
Child care expenses	37	383650	1782144	35740	98794	24410	81782
Disability supports deductions	38	410	2744	30	61	30	89
Business investment loss	39	3150	61206	220	3856	300	3052
Moving expenses	40	24420	121396	2970	12030	5130	18429
Support payments made	41	34310	520951	2140	23757	1650	14948
Carrying charges and interest expenses	42	942710	1950638	95650	94876	78870	78491
Deductions for CPP or QPP contributions on self-employment and other earnings	43	628020	476917	50800	40499	56890	47324
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income	44
Exploration and development expenses	45	30770	729011	2410	44382	4220	54330
Other employment expenses	46	360900	1946898	30220	128300	23620	104579
Clergy residence deduction	47	10590	149710	1490	16968	1120	12465
Other deductions	48	257310	709304	19350	44639	17300	38569
Total deductions before adjustments	49	4841410	32832037	465940	2463494	391670	2259651
Social benefits repayment	50	194810	507859	11730	30935	13390	34053
Net income after adjustments	51	6657740	357107807	628030	28638569	517130	26904822
Canadian Forces personnel and police deduction	52	5000	118847	520	10318	80	1559
Employee home relocation loan deduction	53	390	89	30	4	90	9
Security options deductions	54	17530	983547	680	35553	790	62884
Other payments deductions	55	271670	1328435	31000	96687	22440	78081
Limited partnership losses of other years	56	810	12383	30	52	70	97
Non-capital losses of other years	57	11320	110749	800	7252	610	5393
Net capital losses of other years	58	217460	803057	14830	31680	13880	33334
Capital gains deduction	59	15310	1061741	3340	212873	5930	307396
Northern residents deductions	60	4730	14594	14630	45081	5910	15855
Additional deductions	61	46800	131330	3380	6024	1250	2274
Farming/fishing losses of prior years	62	2960	26078	970	8519	1660	15477
Total deductions from net income	63	573710	4590851	67150	454043	50500	522359
Taxable income assessed	64	6657320	352520348	627990	28184860	517080	26383074
Basic personal amount	65	6658990	68892712	628070	6500724	517180	5356683
Age amount	66	1036830	5457175	98990	545908	71310	372743
Spouse or common-law partner amount	67	582940	4132110	44660	294243	36880	249592
Amount for eligible dependant	68	226730	2218067	18210	175917	13460	129855
Amount for children 17 and under	69	1205830	4373347	103220	385362	84190	319331
Amount for infirm dependants age 18 or older	70	5950	19030	560	1967	310	1083
CPP or QPP contributions through employment	71	4563890	7533141	442230	685241	365660	598021
CPP or QPP contributions self-employment and other eligible earnings	72	628020	476917	50800	40499	56890	47324
Employment Insurance premiums	73	4448810	2643374	441760	248159	360100	211995
Employment Insurance premiums on self-employment and other eligible earnings	74	1320	507	90	38	90	33
PPIP premiums paid	75
PPIP premiums payable on employment income	76
PPIP premiums payable on self-employment income	77
Canada employment amount	78	5112540	5183103	490220	505521	403670	418633
Public transit amount	79	462590	518324	31340	17132	10470	3754
Children's fitness amount	80	600060	356660	51660	26406	46380	25403
Home buyers' amount	81	60920	281372	6650	31352	5750	26490
Adoption expenses	82	910	5684	120	750	90	573
Pension income amount	83	1422490	2788928	134480	262240	95290	185316
Caregiver amount	84	80300	363905	4530	18604	2260	8573
Disability amount	85	144630	1045364	16870	122003	6670	48212
Disability amount transferred from a dependant	86	77510	718713	6930	64335	3720	34213
Interest paid on student loans	87	211410	107360	14290	6169	18840	10601
Tuition, education, and textbook amounts	88	481640	2811359	45070	192661	34800	138363
Tuition, education, and textbook amounts transferred from a child	89	299010	1569768	18870	88475	15250	74902
Amounts transferred from spouse	90	225200	933636	20400	85708	12790	52932
Allowable portion of medical expenses	91	903530	2655847	120490	254331	85930	207043
Total tax credits on personal amounts	92	6659050	17262961	628080	1583062	517180	1278250
Allowable charitable donations and government gifts	93	2303210	3966671	228260	382057	182630	275963
Eligible cultural, ecological gifts	94	2060	20825	150	2197	110	658
Total tax credit on donations and gifts	95	2292060	1101851	226820	106365	181440	76338
Total federal non-refundable tax credits	96	6659050	18364812	628080	1689426	517180	1354587
Federal dividend tax credit	97	1365010	2488371	110190	164943	107250	223183
Overseas employment tax credit	98	1670	14047	100	992	190	2066
Minimum tax carryover	99	10160	35337	1490	4488	2310	6576
Basic federal tax	100	6064300	44927139	560130	3121198	498060	3188774
Federal foreign tax credit	101	474210	380772	26810	6939	26720	10096
Federal political contribution tax credit	102	60150	9916	7130	1084	6760	1045
Investment tax credit	103	19320	49140	1500	3254	2330	2759
Labour-sponsored funds tax credit	104	9440	5352	520	304	16410	10347
Alternative minimum tax payable	105	10230	63263	1180	7336	2000	9634
Net federal tax	106	6052700	44494487	559780	3109796	497640	3165818
CPP contributions payable on self-employment and other earnings	107	628020	953834	50800	80998	56890	94647
Employment Insurance premiums payable on self-employment and other eligible earnings	108	1320	507	90	38	90	33
Social benefits repayment	109	194810	507859	11730	30935	13390	34053
Net provincial or territorial tax	110	6255000	24984325	615840	2411477	458970	1858884
Total tax payable	111	6659070	70941011	628080	5633245	517180	5153435

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

Item	Item code	Alberta #	Alberta $	British Columbia #	British Columbia $	Yukon #	Yukon $
Number of taxable returns	1	1927320		2218570		18900
Number of non-taxable returns	2
Total number of returns	3	1927320		2218570		18900
Employment income	4	1588560	98931393	1622800	80576165	16420	877698
Commissions (from employment)	5	53640	1926680	56370	1793142	180	6446
Other employment income	6	175290	1619983	305920	1355194	1190	8394
Old Age Security pension	7	196310	1181835	329050	1975626	1380	8361
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8	293230	2135048	484090	3573753	2450	17977
Other pensions or superannuation	9	219440	4750313	384870	8474538	1870	42387
Elected split-pension amount	10	65540	726827	116050	1297082	530	5097
Universal Child Care Benefit (UCCB)	11	102660	152060	101900	145019	960	1422
Employment Insurance and other benefits	12	207430	1442504	268560	1808432	3070	24864
Taxable amount of dividends	13	441250	9812781	464680	7934489	3310	37053
Interest and other investment income	14	559080	1757891	744370	2090056	4010	7205
Net partnership income	15	34250	38699	28870	35972	140	45
Registered disability savings plan (RDSP) income	16			20	56
Net rental income	17	127640	357534	187220	675224	1500	4837
Taxable capital gains	18	189780	2795918	229890	2998023	1320	12438
Support payments received	19	5680	86609	7450	120424	40	442
Registered Retirement Savings Plan (RRSP) income	20	218770	1530751	269950	1772086	2000	11320
Other income	21	400820	2232215	442370	2120274	3190	15270
Net business income	22	173280	2727196	281330	4378383	2630	45937
Net professional income	23	20130	1250348	38850	1622738	320	11134
Net commission income	24	17280	343660	28380	650258	80	856
Net farming income	25	64390	439623	20500	15211	120	-534
Net fishing income	26	200	760	4450	83736
Workers' compensation benefits	27	28190	149441	64590	406267	500	2992
Social assistance payments	28	35020	75160	12370	42483	490	1933
Net federal supplements	29	12190	23629	21250	42637	60	173
Total income assessed	30	1927320	136488859	2218570	125987271	18900	1143779
Registered pension plan (RPP) contributions	31	402690	1854759	492340	1792580	6610	25640
RRSP deduction	32	723930	4458649	743500	4151117	6360	35767
Saskatchewan Pension Plan (SPP) deduction	33	70	36	30	13
Deduction for elected split-pension amount	34	72610	768120	128060	1374807	570	5346
Annual union, professional, or like dues	35	464510	350801	592820	492313	6880	5069
Universal Child Care Benefit repayment	36	500	313	540	375
Child care expenses	37	86960	361663	91310	379474	1040	3712
Disability supports deductions	38	80	353	120	960
Business investment loss	39	1620	27017	1190	25786	10	74
Moving expenses	40	16990	65937	15380	80014	430	1664
Support payments made	41	6660	97614	8710	122538	60	418
Carrying charges and interest expenses	42	279680	559817	455240	650913	3110	2013
Deductions for CPP or QPP contributions on self-employment and other earnings	43	148600	117177	238170	185142	1710	1559
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income	44
Exploration and development expenses	45	15340	337401	12020	232671	100	1361
Other employment expenses	46	101830	520676	109890	558698	550	2027
Clergy residence deduction	47	2900	41094	3370	47621	20	290
Other deductions	48	57050	135427	86130	195059	660	1227
Total deductions before adjustments	49	1360410	9696854	1629170	10290082	13820	86175
Social benefits repayment	50	62930	154190	68350	177509	610	1198
Net income after adjustments	51	1927010	126649044	2218030	115528973	18900	1056409
Canadian Forces personnel and police deduction	52	1810	41081	480	10728
Employee home relocation loan deduction	53	510	91	270	55
Security options deductions	54	14670	667267	7770	419851	20	1921
Other payments deductions	55	66050	247658	96880	490842	1020	5098
Limited partnership losses of other years	56	170	767	330	2228
Non-capital losses of other years	57	2170	17791	4720	55470	50	317
Net capital losses of other years	58	58200	229093	78080	290888	370	831
Capital gains deduction	59	10700	676771	5050	379261	30	2335
Northern residents deductions	60	90020	244620	30430	91572	15370	81355
Additional deductions	61	8330	19696	17640	45013	80	101
Farming/fishing losses of prior years	62	2230	23082	1110	10310
Total deductions from net income	63	240500	2167918	232200	1796221	15740	92019
Taxable income assessed	64	1926890	124482830	2217890	113734419	18900	964390
Basic personal amount	65	1927290	19931993	2218550	22946038	18900	195579
Age amount	66	185950	938621	319230	1650020	1350	6283
Spouse or common-law partner amount	67	174100	1273841	187760	1292805	910	6124
Amount for eligible dependant	68	52930	518068	62450	608342	790	7846
Amount for children 17 and under	69	345370	1286959	357670	1266679	3050	10493
Amount for infirm dependants age 18 or older	70	680	2580	1160	4341
CPP or QPP contributions through employment	71	1490020	2562948	1511030	2429216	15340	26229
CPP or QPP contributions self-employment and other eligible earnings	72	148600	117177	238170	185142	1710	1559
Employment Insurance premiums	73	1418590	874671	1454710	843245	15300	9297
Employment Insurance premiums on self-employment and other eligible earnings	74	370	125	660	243
PPIP premiums paid	75
PPIP premiums payable on employment income	76
PPIP premiums payable on self-employment income	77
Canada employment amount	78	1611810	1675047	1744230	1775511	16610	17323
Public transit amount	79	138730	81692	167890	126019	330	100
Children's fitness amount	80	166670	95756	180110	99259	1460	796
Home buyers' amount	81	21990	101165	18290	83909	220	1023
Adoption expenses	82	330	1944	380	2728
Pension income amount	83	257600	502549	445900	876014	2220	4326
Caregiver amount	84	12310	48789	29810	145563	60	226
Disability amount	85	19230	139076	36640	264938	170	1191
Disability amount transferred from a dependant	86	15290	148195	19560	179861	110	1053
Interest paid on student loans	87	70700	34785	74640	41010	720	420
Tuition, education, and textbook amounts	88	133720	584624	161850	739946	1450	6217
Tuition, education, and textbook amounts transferred from a child	89	58610	287510	72650	348230	350	1770
Amounts transferred from spouse	90	42370	171665	58120	230244	320	1215
Allowable portion of medical expenses	91	252640	607724	330950	902836	1410	3028
Total tax credits on personal amounts	92	1927310	4798126	2218560	5556321	18900	45323
Allowable charitable donations and government gifts	93	612030	1385437	694800	1226155	5010	5606
Eligible cultural, ecological gifts	94	490	4277	610	4707
Total tax credit on donations and gifts	95	609720	389624	692550	341743	5000	1523
Total federal non-refundable tax credits	96	1927310	5187750	2218560	5898064	18900	46846
Federal dividend tax credit	97	440210	1416762	460730	1184298	3290	5409
Overseas employment tax credit	98	1680	18971	720	7221
Minimum tax carryover	99	6240	18481	5130	14680	40	119
Basic federal tax	100	1864710	17792588	2103420	13845965	18400	119385
Federal foreign tax credit	101	120870	106572	158550	122023	650	224
Federal political contribution tax credit	102	19160	2985	20670	3304	300	50
Investment tax credit	103	4340	11705	5860	15320	40	89
Labour-sponsored funds tax credit	104	110	58	2140	1310
Alternative minimum tax payable	105	6490	28347	5780	27152	30	133
Net federal tax	106	1863910	17672712	2101990	13707445	18390	119024
CPP contributions payable on self-employment and other earnings	107	148600	234353	238170	370285	1710	3119
Employment Insurance premiums payable on self-employment and other eligible earnings	108	370	125	660	243
Social benefits repayment	109	62930	154190	68350	177509	610	1198
Net provincial or territorial tax	110	1652590	7455314	1902800	5690086	18420	54438
Total tax payable	111	1927320	25516694	2218570	19945567	18900	182606

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

Item	Item code	Northwest Territories #	Northwest Territories $	Nunavut #	Nunavut $	Outside Canada #	Outside Canada $
Number of taxable returns	1	20940		10730		45940
Number of non-taxable returns	2
Total number of returns	3	20940		10730		45940
Employment income	4	19750	1346715	10440	696385	24820	1491819
Commissions (from employment)	5	260	6756	30	242	130	2351
Other employment income	6	940	7027	390	2087	2540	99133
Old Age Security pension	7	760	4503	280	1587	6020	22715
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits	8	1570	11364	640	4268	7500	39301
Other pensions or superannuation	9	1250	31416	450	9339	3170	49242
Elected split-pension amount	10	390	4595	140	1305	20	357
Universal Child Care Benefit (UCCB)	11	1490	2198	1090	1611	80	115
Employment Insurance and other benefits	12	3180	26546	1810	15218	1200	7556
Taxable amount of dividends	13	2130	33356	600	4886	480	1775
Interest and other investment income	14	3760	4997	1060	1086	890	1744
Net partnership income	15	90	397	30	32	1630	38112
Registered disability savings plan (RDSP) income	16
Net rental income	17	1060	1994	370	555	410	679
Taxable capital gains	18	980	5603	280	2179	7610	330227
Support payments received	19	30	206
Registered Retirement Savings Plan (RRSP) income	20	2550	15889	890	4862	1150	14824
Other income	21	3480	12989	1940	8780	2190	36862
Net business income	22	1400	27249	480	8272	2210	96750
Net professional income	23	220	13438	90	5757	1540	59139
Net commission income	24	50	560	20	33	60	1457
Net farming income	25	40	-5			190	3160
Net fishing income	26	20	130	50	1298
Workers' compensation benefits	27	440	2941	230	1109
Social assistance payments	28	500	1263	1160	3830
Net federal supplements	29	40	133	50	138
Total income assessed	30	20940	1562259	10730	774864	45930	2297459
Registered pension plan (RPP) contributions	31	8600	38238	4610	20393	4250	22240
RRSP deduction	32	7640	46482	2410	16909	1700	10896
Saskatchewan Pension Plan (SPP) deduction	33
Deduction for elected split-pension amount	34	420	4720	170	1623	30	343
Annual union, professional, or like dues	35	8960	8214	5660	4864	2410	1852
Universal Child Care Benefit repayment	36	10	6	20	8	20	12
Child care expenses	37	1190	6011	470	1984	160	645
Disability supports deductions	38
Business investment loss	39	10	69
Moving expenses	40	400	1344	130	374	20	61
Support payments made	41	60	873	30	497	80	1562
Carrying charges and interest expenses	42	920	3232	240	430	1390	1168
Deductions for CPP or QPP contributions on self-employment and other earnings	43	910	898	300	286	80	79
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income	44
Exploration and development expenses	45	30	229	10	395	200	675
Other employment expenses	46	480	2020	110	271	610	2239
Clergy residence deduction	47	30	279			20	182
Other deductions	48	700	814	420	441	1100	66376
Total deductions before adjustments	49	15590	113430	7790	48588	8740	108412
Social benefits repayment	50	660	1421	320	688	60	113
Net income after adjustments	51	20930	1447421	10730	725588	45930	2188938
Canadian Forces personnel and police deduction	52	10	374			40	659
Employee home relocation loan deduction	53
Security options deductions	54					450	37058
Other payments deductions	55	940	4337	1360	5077
Limited partnership losses of other years	56
Non-capital losses of other years	57	20	281			240	3966
Net capital losses of other years	58	270	717	70	133	270	2545
Capital gains deduction	59	20	1429
Northern residents deductions	60	16590	93689	8710	51268	60	143
Additional deductions	61	10	11			2030	55073
Farming/fishing losses of prior years	62					10	152
Total deductions from net income	63	16860	100969	8940	56925	3070	99636
Taxable income assessed	64	20930	1346460	10730	668663	45910	2089306
Basic personal amount	65	20940	216861	10730	111238	22910	237815
Age amount	66	690	3144	220	1014	7130	43583
Spouse or common-law partner amount	67	1280	9094	1150	7984	8400	81698
Amount for eligible dependant	68	850	8405	530	5374	490	5013
Amount for children 17 and under	69	4160	15698	3170	14263	1880	6624
Amount for infirm dependants age 18 or older	70					20	81
CPP or QPP contributions through employment	71	18780	34282	9960	17379	17640	20525
CPP or QPP contributions self-employment and other eligible earnings	72	910	898	300	286	80	79
Employment Insurance premiums	73	18740	12046	10140	6309	18230	8093
Employment Insurance premiums on self-employment and other eligible earnings	74
PPIP premiums paid	75					50	10
PPIP premiums payable on employment income	76					20	4
PPIP premiums payable on self-employment income	77
Canada employment amount	78	19820	20737	10440	10925	13740	14290
Public transit amount	79	300	85	50	24	430	271
Children's fitness amount	80	1480	762	270	88	290	175
Home buyers' amount	81	240	1071	50	245	10	50
Adoption expenses	82
Pension income amount	83	1540	2996	560	1094	3290	6307
Caregiver amount	84	70	293	10	49	20	85
Disability amount	85	130	919	30	210	120	839
Disability amount transferred from a dependant	86	120	1139	30	285	20	243
Interest paid on student loans	87	1120	679	350	244	190	151
Tuition, education, and textbook amounts	88	1870	8950	820	3837	420	2742
Tuition, education, and textbook amounts transferred from a child	89	310	1463	100	455	150	843
Amounts transferred from spouse	90	340	1425	260	976	420	2272
Allowable portion of medical expenses	91	770	1898	300	911	770	2858
Total tax credits on personal amounts	92	20940	51433	10730	27482	29080	65201
Allowable charitable donations and government gifts	93	5020	6469	1740	2718	2330	5446
Eligible cultural, ecological gifts	94
Total tax credit on donations and gifts	95	4960	1773	1740	765	2330	1543
Total federal non-refundable tax credits	96	20940	53206	10730	28247	29630	66744
Federal dividend tax credit	97	2140	4992	600	698	480	292
Overseas employment tax credit	98
Minimum tax carryover	99	10	44			20	100
Basic federal tax	100	20670	194967	10500	95982	41130	398275
Federal foreign tax credit	101	620	230	180	37	510	1295
Federal political contribution tax credit	102	160	29	40	11	20	4
Investment tax credit	103					10	11
Labour-sponsored funds tax credit	104
Alternative minimum tax payable	105	20	80			20	227
Net federal tax	106	20670	194693	10500	95901	41110	442925
CPP contributions payable on self-employment and other earnings	107	910	1796	300	573	80	157
Employment Insurance premiums payable on self-employment and other eligible earnings	108
Social benefits repayment	109	660	1421	320	688	60	113
Net provincial or territorial tax	110	20190	82381	10490	30811	22190	120359
Total tax payable	111	20940	280292	10730	127973	45940	563554