Preliminary Table 2: All returns by total income class

Please refer to the explanatory notes for information about this table

Preliminary Table 2: All returns by total income class
All money figures in thousands of dollars
Item Item code Grand total # Grand total $ Loss and nil # Loss and nil $ 1 -
4999 #
1 -
4999 $
Number of taxable returns 1 16674620   460   32710  
Number of non-taxable returns 2 8452270   250530   2200460  
Total number of returns 3 25126890   250980   2233170  
Employment income 4 16489350 689786600 10250 111621 1373820 1823665
Commissions (from employment) 5 471420 12947106 210 2489 8980 4224
Other employment income 6 2191330 9759690 1560 5783 56000 85710
Old Age Security pension (OASP) 7 4976290 28171589 3140 15716 77430 54230
CPP or QPP benefits 8 6185590 40188217 5880 27899 116910 207936
Other pensions or superannuation 9 3807110 73662508 1250 14551 15220 29906
Elected split-pension amount 10 1098550 11345413 630 4711 10270 22559
Universal Child Care Benefit (UCCB) 11 1584100 2383662 7580 11265 354930 565846
Employment Insurance and other benefits 12 2519480 16624816 1600 9464 36580 82703
Taxable amount of dividends from taxable Canadian corporations 13 3890190 54684766 6060 25892 81160 43539
Interest and other investment income 14 6337210 14478978 13930 23071 273050 153092
Net partnership income (Limited or non-active partners only) 15 101890 98817 4060 -32372 1330 -508
Registered disability savings plan income (RDSP) 16 220 286     20 10
Net rental income 17 1349330 4274785 13760 -137505 38700 19243
Taxable capital gains 18 1959660 17478614 4110 28996 50340 29311
Support payments received 19 81530 1029289 150 631 2970 4571
Registered retirement savings plan income (RRSP) 20 2124600 11881559 5110 17011 59190 67894
Other income 21 3707760 16814643 6870 13315 174370 208735
Net business income 22 1820820 22684311 39130 -653652 113510 161018
Net professional income 23 313020 18163581 2930 -39264 10540 14517
Net commission income 24 185440 3692468 3470 -20810 10670 11291
Net farming income 25 340680 2023405 9310 -236357 11360 -38596
Net fishing income 26 27050 450843 170 -4541 600 -626
Workers' compensation benefits 27 599780 5098303 440 2602 7210 13681
Social assistance payments 28 1459860 9952850 530 1501 94510 247794
Net federal supplements 29 1890660 8760556 1460 6471 24080 41162
Total income assessed 30 24940400 1076437654 64500 -801510 2233170 3852907
Registered pension plan contributions (RPP) 31 4573020 16341493 760 1033 17800 5034
RRSP deduction 32 5939100 31612359 1930 3582 22580 26274
Deduction for elected split-pension amount 33 1100320 11354081 40 260 370 456
Annual union, professional, or like dues 34 5471630 3758744 2970 1219 111610 12292
Universal Child Care Benefit repayment 35 14410 10488 120 145 3440 2738
Child care expenses 36 1222850 4274246 1360 2129 33810 28624
Disability supports deductions 37 1460 7207     20 19
Business investment loss 38 9550 211058 50 1151 240 4544
Moving expenses 39 106620 444089 140 264 2780 2680
Support payments made 40 68020 933796 100 1587 320 1021
Carrying charges and interest expenses 41 2398350 4550343 3270 11202 27510 20250
Deductions for CPP/QPP contributions on self-employment and other earnings 42 1418490 1115290 570 213 26600 1520
Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income 43 400450 31285 270 10 13910 206
Exploration and development expenses 44 78100 1524960 90 959 220 417
Other employment expenses 45 799170 4073624 430 2266 2920 5554
Clergy residence deduction 46 26760 342146     50 115
Other deductions 47 779110 1989436 2320 2124 26510 13064
Total deductions before adjustments 48 13613900 82574645 11650 28171 247460 124808
Social benefits repayment 49 481400 1265786        
Net income after adjustments 50 24846260 993588073     2210800 3768340
Canadian Forces personnel and police deduction 51 8920 231017     10 5
Employee home relocation loan deduction 52 1460 257        
Security options deductions 53 49100 2504691     80 146
Other payments deductions 54 3658610 23807444 2210 10574 124430 302637
Limited partnership losses of other years 55 1810 23410        
Non-capital losses of other years 56 29480 313780 110 801 810 1842
Net capital losses of other years 57 536910 1463061 40 624 3300 2118
Capital gains deduction 58 58310 3858989 30 1492 380 332
Northern residents deductions 59 245690 851928     2170 1095
Additional deductions 60 204240 1085124 130 643 7950 21508
Farming/fishing losses of prior years 61 13210 125205 70 608 150 732
Total deductions from net income 62 4670930 34264906 2570 14867 138330 330429
Taxable income assessed 63 24217140 959419790     2143170 3449119
Basic personal amount 64 25091970 262978246 245550 2559251 2220720 22728714
Age amount 65 4757880 28106468 6390 41250 89670 563257
Spouse or common-law partner amount 66 2014880 14277957 9410 84996 105860 911171
Amount for eligible dependant 67 941060 9399691 3250 32510 63470 639899
Amount for children 17 and under 68 3618740 13299871 12030 44131 161270 623047
Amount for infirm dependants age 18 or older 69 13330 47231 30 81 190 696
CPP or QPP contributions through employment 70 14214750 20691855 5140 2743 248870 36781
CPP or QPP contributions on self-employment and other earnings 71 1418490 1115290 570 213 26600 1520
Employment Insurance premiums 72 14226470 7256748 5280 1104 475180 50709
Employment Insurance premiums on self-employment and other eligible earnings 73 4350 1475     140 6
PPIP premiums paid 74 3624110 656875 1020 73 117540 3516
PPIP premiums payable on employment income 75 104750 20339 30 2 2280 49
PPIP premiums payable on self-employment income 76 401350 40201 270 13 13990 266
Volunteer firefighters' amount 77 37810 113424 100 285 660 1968
Canada employment amount 78 16530810 16985595 10520 9213 798390 734342
Public transit amount 79 1593940 1279192 4990 2357 81480 34911
Children's fitness amount 80 1526620 816835 2260 1145 17860 7631
Children's arts amount 81 460890 229496 580 285 5130 2187
Home buyers' amount 82 176930 797956 150 593 1500 6235
Adoption expenses 83 2390 15631     20 69
Pension income amount 84 4452560 8484806 1750 3068 23400 31658
Caregiver amount 85 196620 859027 490 2124 3240 13376
Disability amount 86 567840 4164831 2170 16370 24300 181895
Disability amount transferred from a dependant 87 188710 1803645 510 4866 4730 50181
Interest paid on student loans 88 602770 310450 220 126 3900 1563
Tuition, education, and textbook amounts 89 1617250 7921739     460 453
Tuition, education, and textbook amounts transferred from a child 90 690400 3446574 80 354 520 1723
Amounts transferred from spouse or common-law partner 91 1147330 5409463 11970 52886 135840 602055
Medical expenses 92 4243910 10141855 9760 13071 83750 79134
Total tax credits on personal amounts 93 25099370 63100915 245560 430970 2221690 4096352
Allowable charitable donations and government gifts 94 5738600 8666366 130 211 11180 2668
Eligible cultural and ecological gifts 95 6830 61859 10 5 70 87
Total tax credit on donations and gifts 96 5695610 2408434 20 1 10130 503
Total federal non-refundable tax credits 97 25100210 65509349 245560 430972 2221770 4096855
Federal dividend tax credit 98 3476080 7668219 570   9690 23
Overseas employment tax credit 99 6400 59895        
Minimum tax carryover 100 39830 118884        
Basic federal tax 101 15745990 112310564 70 1228 10500 6092
Federal Foreign Tax Credit 102 1036510 709223     90 25
Federal Political contribution tax credit 103 179330 32314        
Investment Tax Credit 104 46640 111642        
Labour-sponsored funds tax credit 105 316390 139119     10 1
Alternative minimum tax payable 106 34570 199982 70 1211    
Net federal tax 107 15702950 111360300 80 1210 10550 2646
CPP contributions on self-employment 108 1062870 1671707 370 282 20120 2095
Employment Insurance premiums payable on self-employment 109 4350 1475     140 6
Social Benefits repayment 110 481400 1265786        
Net Provincial Tax 111 11808710 47167448 60 480 6180 618
Yukon first nations tax 112 910 5481        
Total tax payable 113 16674620 161472197 460 1972 32710 5366
Preliminary Table 2: All returns by total income class, all Canada
Item Item code 5000 -
9999 #
5000 -
9999 $
10000 -
14999 #
10000 -
14999 $
15000 -
19999 #
15000 -
19999 $
Number of taxable returns 1 162830   514370   908960  
Number of non-taxable returns 2 1689990   1864020   1532050  
Total number of returns 3 1852810   2378390   2441010  
Employment income 4 975710 6034253 1068700 10431201 1042490 14325670
Commissions (from employment) 5 20090 18195 27470 40967 29080 69876
Other employment income 6 76400 256057 91040 345508 92460 351746
Old Age Security pension (OASP) 7 159320 686134 552900 2712324 1087360 6326996
CPP or QPP benefits 8 286130 1070466 640900 2734542 1141210 6097798
Other pensions or superannuation 9 37620 103689 115640 346798 377970 1285575
Elected split-pension amount 10 27160 110935 79530 474377 147140 1053117
Universal Child Care Benefit (UCCB) 11 147570 227154 162620 242713 133440 198828
Employment Insurance and other benefits 12 103390 443507 211340 1172733 281410 1837756
Taxable amount of dividends from taxable Canadian corporations 13 75850 79842 134250 158504 202540 288114
Interest and other investment income 14 226640 215522 363720 368263 563700 660370
Net partnership income (Limited or non-active partners only) 15 860 -452 1100 -666 1500 -924
Registered disability savings plan income (RDSP) 16 30 21 70 36 30 18
Net rental income 17 48460 90078 69380 147198 85690 179556
Taxable capital gains 18 48230 57514 71060 87907 100720 123669
Support payments received 19 5180 20331 7720 41858 9220 58689
Registered retirement savings plan income (RRSP) 20 60100 156989 94470 310687 123010 427978
Other income 21 216880 529343 246580 675367 251830 631185
Net business income 22 197650 1011053 236540 1867345 190890 1840673
Net professional income 23 16480 77923 20430 149304 17970 163239
Net commission income 24 15230 60443 18450 112849 15880 118577
Net farming income 25 19820 25701 31730 105195 29230 90215
Net fishing income 26 930 680 1870 3772 2490 10717
Workers' compensation benefits 27 16690 56453 33970 160207 54770 330797
Social assistance payments 28 383480 2509025 506840 4402058 261970 1471378
Net federal supplements 29 103900 300951 442210 2536895 866370 4605374
Total income assessed 30 1852810 14141808 2378390 29627940 2441010 42546988
Registered pension plan contributions (RPP) 31 34220 10909 54950 25149 81880 48489
RRSP deduction 32 30110 37899 70930 90061 129040 201176
Deduction for elected split-pension amount 33 1550 2286 4160 5985 14350 24171
Annual union, professional, or like dues 34 170520 26286 203570 40732 214030 51751
Universal Child Care Benefit repayment 35 1990 1221 2240 1315 1410 927
Child care expenses 36 50660 80068 68540 138112 83820 196270
Disability supports deductions 37 50 62 90 208 120 358
Business investment loss 38 190 3300 260 4408 360 6010
Moving expenses 39 5150 5376 6980 8211 7860 11967
Support payments made 40 390 1281 800 2439 1210 4100
Carrying charges and interest expenses 41 31560 27067 59620 42912 114830 64242
Deductions for CPP/QPP contributions on self-employment and other earnings 42 174490 30396 223180 76107 170910 85634
Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income 43 41090 1085 60480 2404 49490 2535
Exploration and development expenses 44 240 487 370 874 560 1328
Other employment expenses 45 5360 9735 10590 21509 18300 40603
Clergy residence deduction 46 170 572 300 1406 550 2807
Other deductions 47 31670 16995 50880 31887 69300 45809
Total deductions before adjustments 48 452640 255024 606170 493720 687340 788179
Social benefits repayment 49            
Net income after adjustments 50 1850570 13898568 2377040 29145403 2440170 41767132
Canadian Forces personnel and police deduction 51 20 22 40 88 30 56
Employee home relocation loan deduction 52 10       10  
Security options deductions 53 130 154 210 222 310 575
Other payments deductions 54 497510 2866431 928090 7099168 1042070 6407556
Limited partnership losses of other years 55         10 8
Non-capital losses of other years 56 550 2081 3070 5479 4100 12979
Net capital losses of other years 57 3470 4031 8110 7914 14850 13787
Capital gains deduction 58 340 1086 710 1432 1180 3708
Northern residents deductions 59 3020 4179 6790 13866 11280 28145
Additional deductions 60 9770 47626 18630 95359 32300 123213
Farming/fishing losses of prior years 61 150 1031 810 1772 1060 6834
Total deductions from net income 62 511880 2926641 954920 7225304 1077580 6596862
Taxable income assessed 63 1617820 10980755 2126120 21931929 2400950 35188163
Basic personal amount 64 1850200 19290183 2376120 24910823 2439410 25621473
Age amount 65 163780 1061187 555000 3623163 1088270 7111770
Spouse or common-law partner amount 66 105870 736777 158940 1095033 200470 1262145
Amount for eligible dependant 67 78750 798174 110300 1125457 94500 955853
Amount for children 17 and under 68 146900 524491 206450 755830 205490 758738
Amount for infirm dependants age 18 or older 69 280 1079 420 1533 660 2362
CPP or QPP contributions through employment 70 752960 129407 932130 327747 952180 524499
CPP or QPP contributions on self-employment and other earnings 71 174490 30396 223180 76107 170910 85634
Employment Insurance premiums 72 850580 97569 939150 165853 942300 228196
Employment Insurance premiums on self-employment and other eligible earnings 73 410 40 590 91 600 130
PPIP premiums paid 74 213190 7609 245460 13470 256050 19500
PPIP premiums payable on employment income 75 4970 133 5930 246 5630 329
PPIP premiums payable on self-employment income 76 41210 1394 60610 3090 49590 3258
Volunteer firefighters' amount 77 750 2247 1020 3066 1510 4530
Canada employment amount 78 998280 1029336 1094700 1129905 1075550 1111873
Public transit amount 79 102590 46972 128030 67419 127050 79181
Children's fitness amount 80 18360 7661 29900 12740 40430 17525
Children's arts amount 81 5020 2136 8120 3472 11080 4787
Home buyers' amount 82 1330 5699 2630 10979 5010 20956
Adoption expenses 83 20 64 30 38 60 160
Pension income amount 84 60050 91746 180990 293590 482070 813866
Caregiver amount 85 3600 14319 5870 22541 9540 37217
Disability amount 86 45340 332982 92010 672774 79470 581581
Disability amount transferred from a dependant 87 4280 44205 6360 62954 8500 77347
Interest paid on student loans 88 4330 1629 14600 5432 31770 13308
Tuition, education, and textbook amounts 89 990 1792 196320 237189 275490 1031154
Tuition, education, and textbook amounts transferred from a child 90 600 1949 3050 6574 9750 34609
Amounts transferred from spouse or common-law partner 91 73110 317332 156910 800041 153960 800098
Medical expenses 92 118360 132990 240750 344836 482900 855757
Total tax credits on personal amounts 93 1851230 3706725 2376900 5365799 2439980 6308675
Allowable charitable donations and government gifts 94 18830 11137 67990 28404 183200 103328
Eligible cultural and ecological gifts 95 70 18 180 617 450 280
Total tax credit on donations and gifts 96 17730 1683 65870 7068 179590 24890
Total federal non-refundable tax credits 97 1851360 3708407 2377060 5372867 2440110 6333565
Federal dividend tax credit 98 8260 43 51400 3792 97200 15059
Overseas employment tax credit 99     10 2 40 18
Minimum tax carryover 100     350 73 840 400
Basic federal tax 101 16780 8567 367620 82158 804200 458315
Federal Foreign Tax Credit 102 220 111 5820 282 17040 1095
Federal Political contribution tax credit 103     550 49 1820 209
Investment Tax Credit 104     390 51 780 261
Labour-sponsored funds tax credit 105 30 4 440 51 2500 480
Alternative minimum tax payable 106 20 80 20 39 20 45
Net federal tax 107 16910 8002 364140 81852 799410 456722
CPP contributions on self-employment 108 138800 47566 166990 113335 124740 125235
Employment Insurance premiums payable on self-employment 109 410 40 590 91 600 130
Social Benefits repayment 110            
Net Provincial Tax 111 16990 2688 110930 20325 429340 129018
Yukon first nations tax 112         40 22
Total tax payable 113 162830 58294 514370 215613 908960 711159
Preliminary Table 2: All returns by total income class, all Canada
Item Item code 20000 -
24999 #
20000 -
24999 $
25000 -
29999 #
25000 -
29999 $
30000 -
34999 #
30000 -
34999 $
Number of taxable returns 1 1367160   1382510   1430560  
Number of non-taxable returns 2 513970   186730   88070  
Total number of returns 3 1881130   1569240   1518620  
Employment income 4 1050060 18989064 1023940 22992450 1044140 28421432
Commissions (from employment) 5 30090 105700 29890 145002 28880 183895
Other employment income 6 109330 403325 123840 449172 142720 482516
Old Age Security pension (OASP) 7 638240 3866292 413980 2497026 373130 2251293
CPP or QPP benefits 8 737700 5206606 512410 3766422 472000 3527431
Other pensions or superannuation 9 494670 3034139 383490 3947346 375200 5187317
Elected split-pension amount 10 136810 1148712 97130 1053236 116350 1371060
Universal Child Care Benefit (UCCB) 11 114460 167368 103400 150167 95370 137722
Employment Insurance and other benefits 12 297330 2143972 287110 2193941 261460 1955158
Taxable amount of dividends from taxable Canadian corporations 13 222390 421553 204910 570825 223120 754672
Interest and other investment income 14 506270 749123 411210 676155 409030 705555
Net partnership income (Limited or non-active partners only) 15 1760 -1819 1850 -209 2190 -494
Registered disability savings plan income (RDSP) 16 10 8 10 51 10 15
Net rental income 17 87280 198843 80130 183459 81210 180549
Taxable capital gains 18 111920 161012 101590 176702 108410 205216
Support payments received 19 8740 72217 6900 65389 6350 66619
Registered retirement savings plan income (RRSP) 20 141520 545515 140070 586150 153330 671608
Other income 21 244370 606063 219250 577471 224990 597097
Net business income 22 151540 1703595 122300 1565920 104450 1374595
Net professional income 23 15450 169364 13390 172519 12460 173305
Net commission income 24 14030 128987 11940 128470 10930 131490
Net farming income 25 25040 96254 21470 101990 20930 127732
Net fishing income 26 3000 19135 2900 24227 2490 27510
Workers' compensation benefits 27 68110 513571 65340 575092 62290 576822
Social assistance payments 28 118070 771456 43050 277667 20290 115514
Net federal supplements 29 310870 850916 69270 213609 30290 89122
Total income assessed 30 1881130 42070971 1569240 43090250 1518620 49314750
Registered pension plan contributions (RPP) 31 120200 94990 167220 169366 237850 306950
RRSP deduction 32 193020 350290 252990 511067 324940 726416
Deduction for elected split-pension amount 33 60240 147079 83970 350491 97380 517270
Annual union, professional, or like dues 34 245130 71192 280590 98045 330890 138420
Universal Child Care Benefit repayment 35 930 661 720 546 590 420
Child care expenses 36 95010 257366 101860 303873 105880 339337
Disability supports deductions 37 140 488 110 458 130 492
Business investment loss 38 430 6208 440 10204 500 8645
Moving expenses 39 8230 14628 8360 18307 7500 18678
Support payments made 40 1670 6148 2110 8923 2650 12885
Carrying charges and interest expenses 41 140600 88164 131950 98774 141590 112406
Deductions for CPP/QPP contributions on self-employment and other earnings 42 134440 85941 108750 83760 89720 77151
Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income 43 38740 2376 30780 2168 24450 1831
Exploration and development expenses 44 830 2138 1040 2475 1220 3261
Other employment expenses 45 26420 67264 33540 92523 39230 119289
Clergy residence deduction 46 930 5733 1430 10045 2040 15715
Other deductions 47 74730 50920 70050 51605 66380 53726
Total deductions before adjustments 48 787890 1251583 830660 1812631 912980 2452893
Social benefits repayment 49            
Net income after adjustments 50 1880540 40826330 1568860 41286147 1518290 46867925
Canadian Forces personnel and police deduction 51 30 47 30 49 30 188
Employee home relocation loan deduction 52 10 1 20 1 20 1
Security options deductions 53 390 623 420 686 450 863
Other payments deductions 54 438700 2135958 162870 1066373 107340 781460
Limited partnership losses of other years 55 20 18 20 122 30 81
Non-capital losses of other years 56 3910 16368 3180 17461 2540 16491
Net capital losses of other years 57 23820 21687 24990 26171 28930 32859
Capital gains deduction 58 1540 6032 1670 8535 1980 14027
Northern residents deductions 59 12790 33899 12810 36130 12950 38622
Additional deductions 60 30290 108168 19270 78893 16180 76255
Farming/fishing losses of prior years 61 1180 5512 1010 6033 950 6723
Total deductions from net income 62 490070 2328313 217010 1240454 164800 967569
Taxable income assessed 63 1861440 38501794 1561790 40048171 1514110 45902385
Basic personal amount 64 1879810 19752691 1568220 16485219 1517800 15961071
Age amount 65 638980 4175986 414650 2709883 373760 2428602
Spouse or common-law partner amount 66 183770 1187856 140910 934131 123260 838977
Amount for eligible dependant 67 79470 796960 69130 690903 65040 648260
Amount for children 17 and under 68 200580 730256 196220 706478 204310 729476
Amount for infirm dependants age 18 or older 69 960 3308 900 3067 990 3406
CPP or QPP contributions through employment 70 974750 751096 957460 949026 979340 1210983
CPP or QPP contributions on self-employment and other earnings 71 134440 85941 108750 83760 89720 77151
Employment Insurance premiums 72 961750 302104 948160 366423 967480 450669
Employment Insurance premiums on self-employment and other eligible earnings 73 510 140 420 137 350 142
PPIP premiums paid 74 268900 26615 275990 33804 293810 43726
PPIP premiums payable on employment income 75 5250 405 5120 486 5150 613
PPIP premiums payable on self-employment income 76 38810 3053 30850 2785 24510 2353
Volunteer firefighters' amount 77 1850 5544 2200 6609 2620 7866
Canada employment amount 78 1100550 1129650 1081910 1106715 1112060 1132263
Public transit amount 79 121570 88153 110250 87069 104260 87465
Children's fitness amount 80 50270 21850 59340 25923 70330 30857
Children's arts amount 81 13400 5798 15700 6826 18190 7808
Home buyers' amount 82 8010 34477 10920 47490 14170 61864
Adoption expenses 83 60 253 80 359 100 562
Pension income amount 84 580520 1105698 440140 861090 428520 843940
Caregiver amount 85 12550 50880 13980 58805 15420 65867
Disability amount 86 69690 509176 53010 388711 44060 323306
Disability amount transferred from a dependant 87 10130 88476 11140 98005 12490 111949
Interest paid on student loans 88 44290 19446 53180 24055 58440 27919
Tuition, education, and textbook amounts 89 205660 1163370 163440 1033960 134350 861877
Tuition, education, and textbook amounts transferred from a child 90 17200 72068 23680 103915 30290 137307
Amounts transferred from spouse or common-law partner 91 131000 684399 98920 489845 79620 357495
Medical expenses 92 558040 1106642 480660 1041042 445350 1026746
Total tax credits on personal amounts 93 1880350 5085343 1568660 4251978 1518100 4122078
Allowable charitable donations and government gifts 94 305090 177248 336380 234840 386450 302035
Eligible cultural and ecological gifts 95 470 338 470 5655 500 497
Total tax credit on donations and gifts 96 300840 45422 332320 63073 382360 80097
Total federal non-refundable tax credits 97 1880430 5130766 1568690 4315051 1518150 4202175
Federal dividend tax credit 98 166160 35526 183120 59600 214310 88720
Overseas employment tax credit 99 50 30 60 51 90 105
Minimum tax carryover 100 1350 989 1600 1687 1720 2402
Basic federal tax 101 1179930 1085309 1261850 1806800 1361250 2672284
Federal Foreign Tax Credit 102 34450 2269 43560 3474 54480 4871
Federal Political contribution tax credit 103 5090 578 6850 854 9090 1190
Investment Tax Credit 104 1040 431 1130 614 1180 754
Labour-sponsored funds tax credit 105 5900 1415 10880 2939 18580 5429
Alternative minimum tax payable 106 30 328 30 76 40 122
Net federal tax 107 1173090 1081245 1257530 1799577 1357780 2660858
CPP contributions on self-employment 108 98070 126080 79750 123929 66680 116582
Employment Insurance premiums payable on self-employment 109 510 140 420 137 350 142
Social Benefits repayment 110            
Net Provincial Tax 111 915810 421269 971060 751796 1006410 1058445
Yukon first nations tax 112 50 63 90 144 80 193
Total tax payable 113 1367160 1628796 1382510 2675590 1430560 3836221
Preliminary Table 2: All returns by total income class, all Canada
Item Item code 35000 -
39999 #
35000 -
39999 $
40000 -
44999 #
40000 -
44999 $
45000 -
49999 #
45000 -
49999 $
Number of taxable returns 1 1392760   1310210   1099980  
Number of non-taxable returns 2 46810   26950   16940  
Total number of returns 3 1439570   1337170   1116920  
Employment income 4 1045190 33576908 982180 35793780 869000 35887654
Commissions (from employment) 5 28120 225628 26450 262934 24020 292707
Other employment income 6 150780 482995 151230 460423 134050 420146
Old Age Security pension (OASP) 7 308620 1851107 278160 1662665 194630 1156346
CPP or QPP benefits 8 405200 3066314 374280 2812122 271760 2088791
Other pensions or superannuation 9 335240 5920528 321960 6752369 239450 6094035
Elected split-pension amount 10 97740 1241073 117740 1508781 50710 618961
Universal Child Care Benefit (UCCB) 11 85740 123731 72910 106560 59440 87212
Employment Insurance and other benefits 12 223190 1577032 182700 1258449 140600 948718
Taxable amount of dividends from taxable Canadian corporations 13 231390 1008912 247880 1241574 213810 1259378
Interest and other investment income 14 390630 682519 387810 720663 319060 585195
Net partnership income (Limited or non-active partners only) 15 2420 -100 2900 468 2960 -81
Registered disability savings plan income (RDSP) 16            
Net rental income 17 80930 175538 80750 182790 71060 154621
Taxable capital gains 18 110620 227905 117830 261912 101920 259154
Support payments received 19 5480 61676 4890 56274 4030 52630
Registered retirement savings plan income (RRSP) 20 159830 718728 160600 768529 139230 656728
Other income 21 224280 636855 224910 657198 187910 561836
Net business income 22 91120 1236558 82320 1141600 68140 969547
Net professional income 23 12050 177504 11650 190454 10650 186437
Net commission income 24 10070 133188 9190 140150 7830 127578
Net farming income 25 19260 117626 20600 180490 15530 109956
Net fishing income 26 2120 31770 2010 36611 1520 30585
Workers' compensation benefits 27 56040 530901 46840 453581 38930 393600
Social assistance payments 28 10910 57963 6480 34381 4060 20670
Net federal supplements 29 16340 44695 8810 23207 4630 12375
Total income assessed 30 1439570 53907552 1337170 56707967 1116920 52974793
Registered pension plan contributions (RPP) 31 318380 518537 340950 679018 341770 806676
RRSP deduction 32 387000 959345 415580 1164145 410540 1308303
Deduction for elected split-pension amount 33 108450 674682 109430 814562 102140 945822
Annual union, professional, or like dues 34 385250 190296 387130 216346 367220 232960
Universal Child Care Benefit repayment 35 570 450 410 341 340 274
Child care expenses 36 104540 358316 91930 341366 79030 310810
Disability supports deductions 37 100 328 90 368 70 280
Business investment loss 38 560 9618 540 7713 470 6813
Moving expenses 39 6890 20278 6320 20225 5770 22409
Support payments made 40 3010 15547 3200 18139 3100 18957
Carrying charges and interest expenses 41 145580 123243 151220 137700 134770 139890
Deductions for CPP/QPP contributions on self-employment and other earnings 42 77770 72871 69930 71060 56140 61425
Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income 43 20400 1583 17360 1392 14280 1245
Exploration and development expenses 44 1450 4133 1810 5934 1970 7646
Other employment expenses 45 43520 143417 47330 165427 48750 184323
Clergy residence deduction 46 2170 18955 2370 23483 2410 27189
Other deductions 47 59900 53365 51330 49582 41320 47573
Total deductions before adjustments 48 976420 3164965 964430 3716802 876160 4122596
Social benefits repayment 49            
Net income after adjustments 50 1439320 50747006 1336960 52994743 1116770 48854956
Canadian Forces personnel and police deduction 51 50 502 120 2261 380 7989
Employee home relocation loan deduction 52 20 1 20 2 10 1
Security options deductions 53 620 1230 640 1202 710 1543
Other payments deductions 54 80520 633560 60530 511170 46670 426639
Limited partnership losses of other years 55 30 104 40 159 40 82
Non-capital losses of other years 56 2010 15722 1600 13057 1240 11445
Net capital losses of other years 57 30370 35849 33920 40812 30070 41875
Capital gains deduction 58 2090 17685 2200 21716 2130 26154
Northern residents deductions 59 12200 36959 12050 37201 11420 36723
Additional deductions 60 13190 64286 10770 55145 7810 45162
Farming/fishing losses of prior years 61 850 6682 760 5594 620 5143
Total deductions from net income 62 136650 812581 118120 688319 97390 602756
Taxable income assessed 63 1436460 49936320 1335250 52307651 1115550 48253529
Basic personal amount 64 1438810 15134091 1336580 14061223 1116410 11746016
Age amount 65 309200 1877308 278700 1531760 195070 976685
Spouse or common-law partner amount 66 108840 756353 94800 667668 82430 584221
Amount for eligible dependant 67 60490 600266 50580 499403 42080 415035
Amount for children 17 and under 68 209150 743010 199540 712284 185060 661640
Amount for infirm dependants age 18 or older 69 1000 3475 930 3279 850 3030
CPP or QPP contributions through employment 70 983370 1462686 919880 1579571 817520 1593588
CPP or QPP contributions on self-employment and other earnings 71 77770 72871 69930 71060 56140 61425
Employment Insurance premiums 72 971460 532620 909470 569457 806760 546657
Employment Insurance premiums on self-employment and other eligible earnings 73 250 114 220 112 190 118
PPIP premiums paid 74 293130 51462 252560 49911 216160 48386
PPIP premiums payable on employment income 75 5360 767 5580 935 5770 1133
PPIP premiums payable on self-employment income 76 20470 2034 17410 1789 14320 1600
Volunteer firefighters' amount 77 2890 8664 2960 8877 2870 8604
Canada employment amount 78 1112750 1134117 1044520 1064952 915330 940138
Public transit amount 79 100220 87314 91300 83121 80610 75174
Children's fitness amount 80 80340 35760 83020 38174 83170 39317
Children's arts amount 81 20710 8933 21470 9399 21730 9649
Home buyers' amount 82 16280 71720 16440 73516 15240 68516
Adoption expenses 83 120 706 130 832 150 789
Pension income amount 84 379740 748872 370230 731893 267230 527136
Caregiver amount 85 15680 68097 15020 65663 13340 58823
Disability amount 86 34610 253946 27940 205082 19850 145671
Disability amount transferred from a dependant 87 13130 119880 13000 121575 11790 112203
Interest paid on student loans 88 59260 29297 54120 28154 47060 25456
Tuition, education, and textbook amounts 89 110350 706347 91380 562815 74450 442719
Tuition, education, and textbook amounts transferred from a child 90 36340 167901 38410 181102 38430 182397
Amounts transferred from spouse or common-law partner 91 60800 254908 42590 181439 30900 136120
Medical expenses 92 382230 906983 321960 832744 224880 593980
Total tax credits on personal amounts 93 1439100 3876075 1336810 3590668 1116600 3000934
Allowable charitable donations and government gifts 94 405860 336588 409620 364956 372610 346933
Eligible cultural and ecological gifts 95 480 600 500 834 460 715
Total tax credit on donations and gifts 96 402090 89828 406210 97995 369790 93451
Total federal non-refundable tax credits 97 1439120 3965903 1336830 3688663 1116610 3094384
Federal dividend tax credit 98 228640 123923 247690 161477 214600 169513
Overseas employment tax credit 99 90 175 130 288 150 410
Minimum tax carryover 100 1730 3041 1900 4022 1570 3663
Basic federal tax 101 1350340 3438791 1281840 4053814 1081860 4221979
Federal Foreign Tax Credit 102 60440 6539 68160 8260 60310 9475
Federal Political contribution tax credit 103 10400 1426 11640 1677 10750 1583
Investment Tax Credit 104 1210 833 1340 1018 1350 1146
Labour-sponsored funds tax credit 105 26970 8547 26500 9403 26520 10730
Alternative minimum tax payable 106 50 146 40 85 60 148
Net federal tax 107 1347490 3422278 1279510 4034320 1079910 4199914
CPP contributions on self-employment 108 58400 112532 53460 112654 43110 96611
Employment Insurance premiums payable on self-employment 109 250 114 220 112 190 118
Social Benefits repayment 110            
Net Provincial Tax 111 993870 1344991 959340 1665495 814960 1721304
Yukon first nations tax 112 80 216 70 259 70 332
Total tax payable 113 1392760 4880132 1310210 5812840 1099980 6018286
Preliminary Table 2: All returns by total income class, all Canada
Item Item code 50000 -
54999 #
50000 -
54999 $
55000 -
59999 #
55000 -
59999 $
60000 -
69999 #
60000 -
69999 $
Number of taxable returns 1 952280   816060   1332810  
Number of non-taxable returns 2 10780   6780   8040  
Total number of returns 3 963060   822840   1340850  
Employment income 4 770300 35415648 672910 33981258 1111170 63673284
Commissions (from employment) 5 21820 321779 19570 333316 32470 670465
Other employment income 6 119600 360635 107860 326413 188510 565805
Old Age Security pension (OASP) 7 150530 889386 121670 717840 194410 1149190
CPP or QPP benefits 8 214130 1659518 173360 1347071 267520 2080753
Other pensions or superannuation 9 191380 5513587 156110 4879171 241340 8097962
Elected split-pension amount 10 31520 375654 27000 339630 55520 785584
Universal Child Care Benefit (UCCB) 11 48580 71480 39020 57511 56360 82724
Employment Insurance and other benefits 12 107990 721182 83750 546770 116500 713651
Taxable amount of dividends from taxable Canadian corporations 13 196660 1438912 175990 1314108 317050 2870819
Interest and other investment income 14 278710 524309 243690 481481 415270 889257
Net partnership income (Limited or non-active partners only) 15 2930 193 2910 467 5990 1783
Registered disability savings plan income (RDSP) 16            
Net rental income 17 64670 146726 58010 137827 100870 247163
Taxable capital gains 18 92620 264272 84470 269500 152870 575951
Support payments received 19 3390 47861 2730 41549 4170 77848
Registered retirement savings plan income (RRSP) 20 124270 605639 109020 566356 179420 1008759
Other income 21 162970 504406 143470 460461 245510 841463
Net business income 22 57230 861609 48980 768249 79200 1324316
Net professional income 23 9990 192394 9390 195425 17470 406098
Net commission income 24 6880 129963 5900 120852 9750 240318
Net farming income 25 13600 100358 11610 83419 20450 172494
Net fishing income 26 1240 29879 1050 28379 1500 46672
Workers' compensation benefits 27 30950 296319 24740 239634 33830 316187
Social assistance payments 28 2530 12440 1680 7801 2120 9232
Net federal supplements 29 2750 7700 1910 5140 2650 7479
Total income assessed 30 963060 50491895 822840 47249628 1340850 86855261
Registered pension plan contributions (RPP) 31 330850 900447 310490 964762 540140 1986182
RRSP deduction 32 388580 1393541 355310 1388639 618000 2754256
Deduction for elected split-pension amount 33 86900 982882 71000 930168 103560 1503800
Annual union, professional, or like dues 34 344070 244703 316370 247790 543420 479599
Universal Child Care Benefit repayment 35 310 273 230 187 370 312
Child care expenses 36 66800 276706 56270 242720 86520 387421
Disability supports deductions 37 70 284 50 227 100 537
Business investment loss 38 480 9140 430 7843 760 15914
Moving expenses 39 5280 23062 4620 22447 7540 40854
Support payments made 40 3260 21319 3180 21756 5840 44734
Carrying charges and interest expenses 41 122690 138465 110650 134094 196690 261577
Deductions for CPP/QPP contributions on self-employment and other earnings 42 40650 52323 30520 42976 44650 67598
Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income 43 11980 1144 10460 1055 15370 1803
Exploration and development expenses 44 2080 9005 2070 9952 4320 23996
Other employment expenses 45 48740 198363 46300 200845 81630 383006
Clergy residence deduction 46 2340 29496 2310 32972 3740 59638
Other deductions 47 33050 44348 27430 42804 41430 76647
Total deductions before adjustments 48 785160 4325502 692260 4291236 1149950 8087874
Social benefits repayment 49 30 10 16760 7793 69040 59267
Net income after adjustments 50 962930 46170346 822740 42953614 1340710 78714443
Canadian Forces personnel and police deduction 51 490 11059 1020 25475 2440 62113
Employee home relocation loan deduction 52 20 3 30 11 40 5
Security options deductions 53 830 2149 890 2298 1940 5352
Other payments deductions 54 35660 316459 27980 252629 38060 332897
Limited partnership losses of other years 55 50 304 50 250 110 474
Non-capital losses of other years 56 980 9663 760 8244 1230 14714
Net capital losses of other years 57 27640 42794 25470 42120 47200 84038
Capital gains deduction 58 2210 31615 2060 34738 4520 102271
Northern residents deductions 59 10770 36160 10030 34798 19420 69848
Additional deductions 60 5870 31741 4710 26584 7540 42146
Farming/fishing losses of prior years 61 580 5030 470 4593 890 9679
Total deductions from net income 62 81900 486979 70810 431739 118490 723538
Taxable income assessed 63 962510 45684121 822430 42522841 1340300 77992899
Basic personal amount 64 962580 10128133 822430 8653815 1340250 14102423
Age amount 65 150890 673393 121940 470144 194810 544345
Spouse or common-law partner amount 66 73490 524007 65170 467926 112300 812914
Amount for eligible dependant 67 35240 347335 28760 282240 45210 443860
Amount for children 17 and under 68 172360 619330 157200 566729 277890 1013670
Amount for infirm dependants age 18 or older 69 780 2755 650 2275 1090 3826
CPP or QPP contributions through employment 70 725630 1495926 634260 1329446 1048680 2227640
CPP or QPP contributions on self-employment and other earnings 71 40650 52323 30520 42976 44650 67598
Employment Insurance premiums 72 714740 496961 627910 442534 1030210 736552
Employment Insurance premiums on self-employment and other eligible earnings 73 130 84 110 67 160 101
PPIP premiums paid 74 186670 46562 158170 43339 248530 75941
PPIP premiums payable on employment income 75 5980 1317 5980 1464 10120 2810
PPIP premiums payable on self-employment income 76 12020 1470 10490 1356 15400 2317
Volunteer firefighters' amount 77 2610 7815 2330 6981 3890 11658
Canada employment amount 78 804960 831203 699650 725248 1149710 1196397
Public transit amount 79 71480 67860 62350 60117 101130 99171
Children's fitness amount 80 82180 39794 78420 38857 146520 75564
Children's arts amount 81 21420 9700 21200 9746 41160 19202
Home buyers' amount 82 14190 64389 12490 57216 19760 91193
Adoption expenses 83 150 816 120 791 250 1653
Pension income amount 84 210260 414510 171240 337411 266420 525156
Caregiver amount 85 11850 52156 9770 43102 15960 71681
Disability amount 86 14950 109739 11520 84586 16470 120915
Disability amount transferred from a dependant 87 10710 102747 9600 93462 16050 156810
Interest paid on student loans 88 41380 23362 35080 20510 55520 33986
Tuition, education, and textbook amounts 89 62600 356202 51620 294206 79440 438516
Tuition, education, and textbook amounts transferred from a child 90 37510 178861 35910 172955 65640 320418
Amounts transferred from spouse or common-law partner 91 24770 110670 20500 90624 31940 139776
Medical expenses 92 170490 468387 130400 378880 183790 581050
Total tax credits on personal amounts 93 962740 2584171 822580 2207850 1340470 3587572
Allowable charitable donations and government gifts 94 343010 335781 309570 316760 536720 601494
Eligible cultural and ecological gifts 95 420 876 350 746 560 2264
Total tax credit on donations and gifts 96 340680 90834 307640 85895 533760 164142
Total federal non-refundable tax credits 97 962750 2675005 822580 2293745 1340480 3751714
Federal dividend tax credit 98 197900 195776 177290 183021 319650 403774
Overseas employment tax credit 99 170 594 170 692 360 1782
Minimum tax carryover 100 1610 4426 1520 4078 3300 8622
Basic federal tax 101 938590 4436140 808510 4515027 1323540 9125587
Federal Foreign Tax Credit 102 55470 10374 51510 11598 95820 26054
Federal Political contribution tax credit 103 10100 1534 9500 1526 18100 2993
Investment Tax Credit 104 1320 1186 1290 1204 2540 2594
Labour-sponsored funds tax credit 105 25700 10944 23640 10473 40770 19005
Alternative minimum tax payable 106 90 245 140 181 460 414
Net federal tax 107 936980 4412917 807090 4491060 1321310 9076473
CPP contributions on self-employment 108 31480 82250 23470 67099 34250 105330
Employment Insurance premiums payable on self-employment 109 130 84 110 67 160 101
Social Benefits repayment 110 30 10 16760 7793 69040 59267
Net Provincial Tax 111 709640 1794819 616370 1813249 1025260 3629932
Yukon first nations tax 112 80 414 70 476 100 847
Total tax payable 113 952280 6290493 816060 6379744 1332810 12871949
Preliminary Table 2: All returns by total income class, all Canada
Item Item code 70000 -
79999 #
70000 -
79999 $
80000 -
89999 #
80000 -
89999 $
90000 -
99999 #
90000 -
99999 $
Number of taxable returns 1 1019570   746840   548920  
Number of non-taxable returns 2 3610   1820   1070  
Total number of returns 3 1023180   748660   549990  
Employment income 4 886310 59399968 660180 50258961 492980 41965392
Commissions (from employment) 5 25470 655895 20250 630476 16030 592909
Other employment income 6 155240 453641 113060 360069 83150 298797
Old Age Security pension (OASP) 7 113920 666052 71680 414452 46420 263456
CPP or QPP benefits 8 160590 1254131 101830 796045 65310 512144
Other pensions or superannuation 9 147750 5444854 95330 3717752 61810 2505885
Elected split-pension amount 10 32480 439657 22610 299294 13380 135505
Universal Child Care Benefit (UCCB) 11 37060 54666 23610 35139 15250 22492
Employment Insurance and other benefits 12 72060 407234 41980 234116 24930 136012
Taxable amount of dividends from taxable Canadian corporations 13 254080 2613371 202550 2403968 158920 2022068
Interest and other investment income 14 324510 700349 248310 578621 189870 455929
Net partnership income (Limited or non-active partners only) 15 5580 678 5240 1863 4760 2011
Registered disability savings plan income (RDSP) 16            
Net rental income 17 81330 205631 64340 176791 49490 145824
Taxable capital gains 18 123910 538365 99350 510154 79210 465700
Support payments received 19 2800 60845 1830 42686 1430 38974
Registered retirement savings plan income (RRSP) 20 133390 786123 96560 617681 68570 466917
Other income 21 195000 728061 149390 622302 113900 534542
Net business income 22 58970 1063968 43680 862272 31500 686919
Net professional income 23 15340 403510 12980 421388 10930 409994
Net commission income 24 7510 215666 5810 200890 4290 178065
Net farming income 25 14910 128255 11610 115633 8460 83053
Net fishing income 26 950 33034 630 25038 370 17374
Workers' compensation benefits 27 21130 192564 13930 124875 8830 82121
Social assistance payments 28 1060 4746 680 2825 420 1839
Net federal supplements 29 1340 4016 850 2552 580 1796
Total income assessed 30 1023180 76455278 748660 63455845 549990 52025714
Registered pension plan contributions (RPP) 31 472450 2142364 359530 1960414 278460 1796563
RRSP deduction 32 527800 2682499 414090 2450074 323730 2184219
Deduction for elected split-pension amount 33 71030 1042729 46440 724080 32250 542590
Annual union, professional, or like dues 34 468630 469900 346390 373961 259440 295670
Universal Child Care Benefit repayment 35 250 232 180 159 110 102
Child care expenses 36 63270 297373 41910 211850 29350 152184
Disability supports deductions 37 80 479 50 229 50 300
Business investment loss 38 680 14732 530 10291 440 10926
Moving expenses 39 5750 39448 4450 34810 3260 27384
Support payments made 40 5420 46531 4730 45494 4150 45437
Carrying charges and interest expenses 41 160080 252689 129330 222533 103290 196504
Deductions for CPP/QPP contributions on self-employment and other earnings 42 30630 49068 22880 38156 16790 28871
Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income 43 8740 1340 6270 1071 4620 839
Exploration and development expenses 44 4340 27415 4150 30346 3760 32303
Other employment expenses 45 67170 330191 54720 279448 44940 236476
Clergy residence deduction 46 2390 41735 1410 26199 770 15510
Other deductions 47 29210 69557 20950 63312 15350 59378
Total deductions before adjustments 48 916130 7508283 681610 6472430 509170 5625258
Social benefits repayment 49 95690 98403 69830 123810 48330 118569
Net income after adjustments 50 1023060 68854131 748590 56863532 549930 46286775
Canadian Forces personnel and police deduction 51 1520 38980 890 25653 550 16383
Employee home relocation loan deduction 52 60 8 80 14 100 15
Security options deductions 53 1940 6268 1980 7769 1970 8582
Other payments deductions 54 23270 201275 15270 130146 9690 85621
Limited partnership losses of other years 55 110 848 100 531 100 585
Non-capital losses of other years 56 800 10763 510 8426 370 7129
Net capital losses of other years 57 38700 78932 31700 68066 25110 61976
Capital gains deduction 58 3580 92204 3000 91219 2480 85767
Northern residents deductions 59 17760 67093 16300 64309 14260 59148
Additional deductions 60 4930 33265 3320 22913 2350 20890
Farming/fishing losses of prior years 61 680 6568 530 4879 460 4943
Total deductions from net income 62 89830 536205 70900 423925 55230 351038
Taxable income assessed 63 1022790 68320121 748420 56440762 549790 45937143
Basic personal amount 64 1022620 10760977 748230 7873621 549690 5784284
Age amount 65 108680 196513 36520 65190 15990 25568
Spouse or common-law partner amount 66 93790 688047 74950 555367 59010 440777
Amount for eligible dependant 67 34460 337732 24440 239828 17350 169948
Amount for children 17 and under 68 241690 890228 194000 722852 153710 580157
Amount for infirm dependants age 18 or older 69 860 3160 670 2297 480 1719
CPP or QPP contributions through employment 70 844500 1814057 632940 1364923 474530 1027769
CPP or QPP contributions on self-employment and other earnings 71 30630 49068 22880 38156 16790 28871
Employment Insurance premiums 72 824590 598441 612000 451708 456840 340307
Employment Insurance premiums on self-employment and other eligible earnings 73 100 66 60 42 30 23
PPIP premiums paid 74 191310 61671 114930 37213 77980 25436
PPIP premiums payable on employment income 75 7930 2355 6260 1890 4860 1507
PPIP premiums payable on self-employment income 76 8750 1721 6270 1376 4620 1078
Volunteer firefighters' amount 77 2980 8952 2060 6165 1610 4815
Canada employment amount 78 909650 952854 675480 709423 503110 529585
Public transit amount 79 79890 78817 59330 60003 44380 45427
Children's fitness amount 80 138450 75283 117590 67522 98720 59958
Children's arts amount 81 41640 20201 37540 19081 33480 17767
Home buyers' amount 82 13360 62424 8630 40596 5390 25279
Adoption expenses 83 220 1607 180 1254 150 1128
Pension income amount 84 166470 327505 109530 215209 72400 141651
Caregiver amount 85 12380 56023 9800 45783 7340 34611
Disability amount 86 9660 70903 6030 44261 3930 28845
Disability amount transferred from a dependant 87 13270 132210 10510 104315 8200 82094
Interest paid on student loans 88 37890 22358 23030 12624 13350 7083
Tuition, education, and textbook amounts 89 55230 249167 37810 162205 25440 107897
Tuition, education, and textbook amounts transferred from a child 90 64960 324367 56060 287179 48040 252548
Amounts transferred from spouse or common-law partner 91 24080 102868 17770 74333 13040 53463
Medical expenses 92 112320 367505 68480 246697 47130 181814
Total tax credits on personal amounts 93 1022810 2738562 748370 2017667 549800 1500211
Allowable charitable donations and government gifts 94 445660 527138 352430 461590 278850 386045
Eligible cultural and ecological gifts 95 460 1461 360 1292 230 1059
Total tax credit on donations and gifts 96 443700 144085 351240 126750 278070 106180
Total federal non-refundable tax credits 97 1022810 2882647 748380 2144417 549800 1606392
Federal dividend tax credit 98 256410 370173 204100 340063 160110 285841
Overseas employment tax credit 99 350 1992 390 2485 410 2981
Minimum tax carryover 100 2790 6639 2360 5350 1870 4222
Basic federal tax 101 1015010 8807915 744440 7766357 547550 6693352
Federal Foreign Tax Credit 102 79640 28284 64980 28197 52550 26805
Federal Political contribution tax credit 103 14510 2500 11700 2096 9320 1740
Investment Tax Credit 104 2490 2644 2300 2400 2150 2415
Labour-sponsored funds tax credit 105 34980 17468 21880 11705 15250 8492
Alternative minimum tax payable 106 1750 1280 2840 2265 3010 3109
Net federal tax 107 1013380 8758723 743240 7723602 546640 6655494
CPP contributions on self-employment 108 23490 76014 17450 58521 12630 43775
Employment Insurance premiums payable on self-employment 109 100 66 60 42 30 23
Social Benefits repayment 110 95690 98403 69830 123810 48330 118569
Net Provincial Tax 111 792630 3482609 607900 3222644 454640 2859568
Yukon first nations tax 112 80 815 50 689 20 388
Total tax payable 113 1019570 12416629 746840 11129308 548920 9677816
Preliminary Table 2: All returns by total income class, all Canada
Item Item code 100000 -
149999 #
100000 -
149999 $
150000 -
249999 #
150000 -
249999 $
250000 and over # 250000 and over $
Number of taxable returns 1 1057440   395520   202650  
Number of non-taxable returns 2 2280   1040   360  
Total number of returns 3 1059720   396550   203010  
Employment income 4 928780 95177056 326660 47214046 154580 54313288
Commissions (from employment) 5 44340 2217180 24530 2232811 13660 3940657
Other employment income 6 184810 952614 73680 775079 36020 1923259
Old Age Security pension (OASP) 7 102100 556369 51660 262571 36990 172142
CPP or QPP benefits 8 136280 1082457 61640 505231 40550 344540
Other pensions or superannuation 9 130710 5688814 55050 2811258 29940 2286975
Elected split-pension amount 10 22820 258034 8040 75457 3980 29077
Universal Child Care Benefit (UCCB) 11 19650 29842 5630 8919 1460 2323
Employment Insurance and other benefits 12 37870 197332 6440 36425 1270 8664
Taxable amount of dividends from taxable Canadian corporations 13 392740 7706152 207580 7537929 141270 20924634
Interest and other investment income 14 422850 1380495 205640 1149468 143310 2779541
Net partnership income (Limited or non-active partners only) 15 16260 9613 14580 18503 20720 100861
Registered disability savings plan income (RDSP) 16            
Net rental income 17 110500 464631 50850 405226 31930 970596
Taxable capital gains 18 199760 1814361 112930 2224248 87790 9196764
Support payments received 19 2530 111237 770 64065 280 43340
Registered retirement savings plan income (RRSP) 20 124640 1267846 38670 760464 13590 873956
Other income 21 258750 1894787 128370 1781831 88150 3752326
Net business income 22 64740 1954217 25490 1299578 13410 1644931
Net professional income 23 34430 1999095 29950 3551716 28570 9148660
Net commission income 24 10260 607363 5220 523461 2150 403676
Net farming income 25 20050 268728 9580 198768 6150 192491
Net fishing income 26 860 50472 270 24170 100 15983
Workers' compensation benefits 27 12590 155750 2500 61192 650 22355
Social assistance payments 28 710 3190 300 933 170 436
Net federal supplements 29 1260 3845 700 2001 410 1251
Total income assessed 30 1059720 125851539 396550 73525350 203010 113092727
Registered pension plan contributions (RPP) 31 423800 2792491 107940 809939 33390 322181
RRSP deduction 32 676600 6620905 264760 4076591 131580 2683078
Deduction for elected split-pension amount 33 67590 1312391 26950 558567 12530 273809
Annual union, professional, or like dues 34 377520 432863 89030 103671 27860 31049
Universal Child Care Benefit repayment 35 150 130 40 46 10 7
Child care expenses 36 43570 234666 13830 84264 4910 30791
Disability supports deductions 37 80 723 30 451 30 915
Business investment loss 38 1210 27985 580 18772 390 26837
Moving expenses 39 6840 69908 2220 30263 680 12889
Support payments made 40 11160 164653 6480 163992 5270 288853
Carrying charges and interest expenses 41 253720 629212 136200 560498 103200 1288922
Deductions for CPP/QPP contributions on self-employment and other earnings 42 44310 80478 30510 59145 25060 50597
Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income 43 12440 2580 10280 2417 9050 2200
Exploration and development expenses 44 13860 146253 13450 214273 20270 1001764
Other employment expenses 45 108370 717654 47540 466343 23400 409387
Clergy residence deduction 46 1150 24291 200 5231 40 1027
Other deductions 47 34300 233823 17830 289564 15170 693355
Total deductions before adjustments 48 975220 13491006 364810 7444026 185780 7117660
Social benefits repayment 49 107010 432856 45620 256124 29090 168900
Net income after adjustments 50 1059580 111934668 396460 65831817 202960 105822197
Canadian Forces personnel and police deduction 51 1100 34390 140 4905 40 851
Employee home relocation loan deduction 52 410 71 380 81 230 42
Security options deductions 53 9710 62640 11330 159968 14560 2242310
Other payments deductions 54 14000 161431 2890 62529 860 22931
Limited partnership losses of other years 55 350 2699 290 2166 440 14956
Non-capital losses of other years 56 900 21468 480 20539 360 99108
Net capital losses of other years 57 67660 211605 39980 201357 31570 444447
Capital gains deduction 58 8310 404249 7580 695810 10330 2218915
Northern residents deductions 59 37690 167751 18170 72243 3820 13747
Additional deductions 60 5200 73042 2590 69374 1460 48911
Farming/fishing losses of prior years 61 1020 13960 580 11480 390 17411
Total deductions from net income 62 139490 1153306 78150 1300451 56810 5123630
Taxable income assessed 63 1059200 110784576 396220 64535949 202840 100701563
Basic personal amount 64 1058640 11137677 395700 4161216 202230 2125346
Age amount 65 13470 22785 1430 5308 700 2371
Spouse or common-law partner amount 66 134610 1031228 56950 452194 30040 246169
Amount for eligible dependant 67 27150 264997 8060 78602 3340 32431
Amount for children 17 and under 68 308950 1179452 122010 477768 63920 260306
Amount for infirm dependants age 18 or older 69 990 3598 400 1487 210 799
CPP or QPP contributions through employment 70 887190 1916545 305510 655086 137920 292338
CPP or QPP contributions on self-employment and other earnings 71 44310 80478 30510 59145 25060 50597
Employment Insurance premiums 72 822110 611945 259750 193130 100760 73809
Employment Insurance premiums on self-employment and other eligible earnings 73 60 43 20 15    
PPIP premiums paid 74 145030 47390 45720 14567 21970 6682
PPIP premiums payable on employment income 75 9340 2909 2560 795 680 193
PPIP premiums payable on self-employment income 76 12450 3315 10280 3105 9050 2826
Volunteer firefighters' amount 77 2470 7401 400 1188 60 189
Canada employment amount 78 949560 999296 335320 352422 158810 166665
Public transit amount 79 85790 89601 27070 27961 10160 11099
Children's fitness amount 80 201540 128533 83250 58360 44690 34382
Children's arts amount 81 72490 40512 32450 19721 18380 12286
Home buyers' amount 82 8760 41737 2170 10440 540 2636
Adoption expenses 83 350 2643 140 1288 70 593
Pension income amount 84 147760 288498 60930 118628 32900 63680
Caregiver amount 85 14360 68096 4550 21462 1880 8399
Disability amount 86 7640 56071 3110 22861 2070 15157
Disability amount transferred from a dependant 87 15810 157388 5760 56437 2760 26542
Interest paid on student loans 88 19000 10602 4870 2755 1480 787
Tuition, education, and textbook amounts 89 38840 195515 9990 57441 3400 18915
Tuition, education, and textbook amounts transferred from a child 90 108400 583072 47550 269213 27980 168062
Amounts transferred from spouse or common-law partner 91 26310 107044 9230 37371 4090 16696
Medical expenses 92 102180 445238 47780 270588 32720 267769
Total tax credits on personal amounts 93 1059030 2928541 396010 1114583 202590 586159
Allowable charitable donations and government gifts 94 581600 1057407 247570 773619 145860 2298183
Eligible cultural and ecological gifts 95 460 4449 200 6203 130 33862
Total tax credit on donations and gifts 96 580420 294635 247360 219964 145800 671938
Total federal non-refundable tax credits 97 1059050 3223176 396020 1334547 202650 1258097
Federal dividend tax credit 98 393920 1084709 206410 1067635 138670 3079550
Overseas employment tax credit 99 1830 18130 1580 21767 510 8392
Minimum tax carryover 100 6360 15422 4910 15514 4060 38332
Basic federal tax 101 1055250 17946463 394770 12348929 202110 22835457
Federal Foreign Tax Credit 102 138480 108152 84150 122906 69370 310431
Federal Political contribution tax credit 103 23840 4974 13670 3416 12410 3970
Investment Tax Credit 104 7500 9973 7200 13978 11460 70138
Labour-sponsored funds tax credit 105 27590 16645 6580 4274 1680 1115
Alternative minimum tax payable 106 11620 20551 7640 35113 6650 134498
Net federal tax 107 1052940 17813550 393480 12209712 201490 22470146
CPP contributions on self-employment 108 32740 118180 20590 78509 16290 65129
Employment Insurance premiums payable on self-employment 109 60 43 20 15    
Social Benefits repayment 110 107010 432856 45620 256124 29090 168900
Net Provincial Tax 111 877340 7875254 331430 5440553 168560 9932394
Yukon first nations tax 112 20 460        
Total tax payable 113 1057440 26240343 395520 17985074 202650 32636574
Preliminary Table 2: All returns by total income class, all Canada
Item Item code 50000 and over # 50000 and over $
Number of taxable returns 1 7072100  
Number of non-taxable returns 2 35760  
Total number of returns 3 7107870  
Employment income 4 6003870 481398902
Commissions (from employment) 5 218130 11595489
Other employment income 6 1061920 6016310
Old Age Security pension (OASP) 7 889390 5091459
CPP or QPP benefits 8 1221200 9581890
Other pensions or superannuation 9 1109410 40946257
Elected split-pension amount 10 217350 2737892
Universal Child Care Benefit (UCCB) 11 246620 365096
Employment Insurance and other benefits 12 492780 3001384
Taxable amount of dividends from taxable Canadian corporations 13 2046840 48831962
Interest and other investment income 14 2472160 8939448
Net partnership income (Limited or non-active partners only) 15 78980 135972
Registered disability savings plan income (RDSP) 16 30 112
Net rental income 17 611980 2900414
Taxable capital gains 18 1032910 15859315
Support payments received 19 19920 528405
Registered retirement savings plan income (RRSP) 20 888130 6953740
Other income 21 1485510 11120178
Net business income 22 423210 10466058
Net professional income 23 169040 16728279
Net commission income 24 57780 2620254
Net farming income 25 116410 1343200
Net fishing income 26 6960 271002
Workers' compensation benefits 27 149150 1490997
Social assistance payments 28 9670 43442
Net federal supplements 29 12440 35779
Total income assessed 30 7107870 689003237
Registered pension plan contributions (RPP) 31 2857050 13675343
RRSP deduction 32 3700450 26233801
Deduction for elected split-pension amount 33 518250 7871017
Annual union, professional, or like dues 34 2772720 2679206
Universal Child Care Benefit repayment 35 1650 1448
Child care expenses 36 406420 1917975
Disability supports deductions 37 540 4145
Business investment loss 38 5500 142442
Moving expenses 39 40640 301066
Support payments made 40 49470 842770
Carrying charges and interest expenses 41 1315860 3684493
Deductions for CPP/QPP contributions on self-employment and other earnings 42 286000 469211
Deductions for provincial parental insurance plan (PPIP) premiums on self-employment income 43 89200 14450
Exploration and development expenses 44 68300 1495307
Other employment expenses 45 522800 3221713
Clergy residence deduction 46 14340 236100
Other deductions 47 234710 1572787
Total deductions before adjustments 48 6260100 64363274
Social benefits repayment 49 481400 1265731
Net income after adjustments 50 7106940 623431523
Canadian Forces personnel and police deduction 51 8190 219810
Employee home relocation loan deduction 52 1330 249
Security options deductions 53 45140 2497337
Other payments deductions 54 167670 1565918
Limited partnership losses of other years 55 1610 22813
Non-capital losses of other years 56 6380 200054
Net capital losses of other years 57 335030 1235335
Capital gains deduction 58 44070 3756789
Northern residents deductions 59 148220 585099
Additional deductions 60 37950 368866
Farming/fishing losses of prior years 61 5590 78542
Total deductions from net income 62 761600 10530812
Taxable income assessed 63 7104490 612919973
Basic personal amount 64 7102350 74727492
Age amount 65 644420 2005617
Spouse or common-law partner amount 66 700300 5218629
Amount for eligible dependant 67 224010 2196973
Amount for children 17 and under 68 1691740 6310491
Amount for infirm dependants age 18 or older 69 6130 21916
CPP or QPP contributions through employment 70 5691160 12123729
CPP or QPP contributions on self-employment and other earnings 71 286000 469211
Employment Insurance premiums 72 5448890 3945386
Employment Insurance premiums on self-employment and other eligible earnings 73 690 444
PPIP premiums paid 74 1190290 358802
PPIP premiums payable on employment income 75 53690 15240
PPIP premiums payable on self-employment income 76 89320 18565
Volunteer firefighters' amount 77 18390 55164
Canada employment amount 78 6186240 6463092
Public transit amount 79 541580 540057
Children's fitness amount 80 991360 578253
Children's arts amount 81 319750 168216
Home buyers' amount 82 85280 395911
Adoption expenses 83 1630 11774
Pension income amount 84 1237910 2432249
Caregiver amount 85 87900 401314
Disability amount 86 75380 553338
Disability amount transferred from a dependant 87 92680 912004
Interest paid on student loans 88 231610 134066
Tuition, education, and textbook amounts 89 364370 1880064
Tuition, education, and textbook amounts transferred from a child 90 492050 2556676
Amounts transferred from spouse or common-law partner 91 171740 732846
Medical expenses 92 895280 3207929
Total tax credits on personal amounts 93 7104390 19265317
Allowable charitable donations and government gifts 94 3241260 6758017
Eligible cultural and ecological gifts 95 3180 52213
Total tax credit on donations and gifts 96 3228670 1904423
Total federal non-refundable tax credits 97 7104520 21169740
Federal dividend tax credit 98 2054450 7010542
Overseas employment tax credit 99 5780 58815
Minimum tax carryover 100 28780 102606
Basic federal tax 101 7029760 94475227
Federal Foreign Tax Credit 102 691950 672800
Federal Political contribution tax credit 103 123140 24748
Investment Tax Credit 104 38240 106533
Labour-sponsored funds tax credit 105 198070 100121
Alternative minimum tax payable 106 34190 197656
Net federal tax 107 7016550 93611676
CPP contributions on self-employment 108 212380 694808
Employment Insurance premiums payable on self-employment 109 690 444
Social Benefits repayment 110 481400 1265731
Net Provincial Tax 111 5583770 40051021
Yukon first nations tax 112 420 4249
Total tax payable 113 7072100 135627929

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