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Preliminary Table 5a: Taxable returns by province and territory

Please refer to the explanatory notes for information about this table

Preliminary 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 16413880   267490   78280  
Number of non-taxable returns 2            
Total number of returns 3 16413880   267490   78280  
Employment income 4 12406620 629030975 209190 8807667 59170 2099346
Commissions (from employment) 5 378810 11832765 3060 69594 980 20470
Other employment income 6 1844770 8407496 28630 93035 4300 21066
Old Age Security pension 7 2590330 15076007 35770 207828 13670 80239
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 3599830 26344309 63340 414309 21520 140143
Other pensions or superannuation 9 2898310 66140280 44820 933425 13630 269090
Elected split-pension amount 10 863280 9780662 16200 173518 4480 45827
Universal Child Care Benefit (UCCB) 11 846200 1231832 13010 17958 4260 6215
Employment Insurance and other benefits 12 2291690 15863942 87230 826738 22810 196864
Taxable amount of dividends 13 3203870 44817625 26060 223701 11930 120917
Interest and other investment income 14 4789100 13152954 44340 68108 17370 27391
Net partnership income 15 173460 256621 480 459 250 88
Registered disability savings plan (RDSP) income 16 50 149        
Net rental income 17 1091490 3870265 10170 15009 2970 6361
Taxable capital gains 18 1486470 15863253 9990 92197 4520 43721
Support payments received 19 57290 874740 660 8595 170 1770
Registered Retirement Savings Plan (RRSP) income 20 1843860 10678043 24330 125699 7510 41617
Other income 21 3052140 17030679 34410 191918 10610 52689
Net business income 22 1449660 21886365 10440 136046 5230 63054
Net professional income 23 269850 18513225 2400 171177 760 31170
Net commission income 24 144050 3550172 1320 37545 380 7378
Net farming income 25 254310 1956347 300 1495 1450 13770
Net fishing income 26 24370 358496 8740 119520 2500 28456
Workers' compensation benefits 27 390680 2345224 6660 46151 1410 8321
Social assistance payments 28 123140 343770 1180 3906 650 1757
Net federal supplements 29 205050 399897 8510 17544 2900 6474
Total income assessed 30 16413860 939606094 267490 12803144 78280 3334195
Registered pension plan (RPP) contributions 31 4280580 15027508 74440 250040 19580 59842
RRSP deduction 32 5751450 32149013 62130 337197 18440 87087
Saskatchewan Pension Plan (SPP) deduction 33 1550 837   2   1
Deduction for elected split-pension amount 34 986720 10537064 17650 179459 4780 46885
Annual union, professional, or like dues 35 4763370 3466101 96010 61545 21900 12143
Universal Child Care Benefit repayment 36 5080 4056 70 66 30 20
Child care expenses 37 978750 3564324 10910 44410 4830 16648
Disability supports deductions 38 960 5555 10 99 10 47
Business investment loss 39 7530 113199 60 912 20 216
Moving expenses 40 80470 376202 2050 9998 520 2634
Support payments made 41 66940 884052 800 8401 210 1774
Carrying charges and interest expenses 42 2121580 3785172 16110 21882 6540 8657
Deductions for CPP/QPP contributions on self-employment/other earnings 43 1288250 1052517 13480 10247 5210 3813
Deduction for provincial parental insurance plan (PPIP) premiums on self-empl 44 249250 23448        
Exploration and development expenses 45 76980 1427298 270 3255 60 775
Other employment expenses 46 755580 3796905 11670 42244 2050 8056
Clergy residence deduction 47 22210 291214 620 5357 110 1203
Other deductions 48 632820 1585299 15010 15029 3960 6583
Total deductions before adjustments 49 11895130 78089763 176070 990143 50440 256382
Social benefits repayment 50 466410 1171039 10660 21424 1540 3773
Net income after adjustments 51 16411720 860382774 267480 11791662 78270 3074130
Canadian Forces personnel and police deduction 52 12760 258602 70 1147 10 197
Employee home relocation loan deduction 53 1440 337        
Security options deductions 54 46860 2333317 180 8478 30 1693
Other payments deductions 55 700830 3085292 16090 67545 4830 16539
Limited partnership losses of other years 56 1570 16988   3   73
Non-capital losses of other years 57 22170 209452 200 1280 90 763
Net capital losses of other years 58 481690 1563573 2660 5896 1260 2930
Capital gains deduction 59 49390 3299903 300 25927 350 28277
Northern residents deductions 60 213440 764978 11830 61342 110 211
Additional deductions 61 101270 309457 1270 4434 730 2149
Farming/fishing losses of prior years 62 9760 87763 30 307 120 1674
Total deductions from net income 63 1580130 11943314 31790 176374 7270 54506
Taxable income assessed 64 16410930 848448841 267470 11615342 78260 3019696
Basic personal amount 65 16397520 169736735 267490 2768881 78280 809605
Age amount 66 2369840 12586966 34390 199636 13130 74728
Spouse or common-law partner amount 67 1316560 9210336 18540 120137 4440 25431
Amount for eligible dependant 68 512200 4961510 6570 62514 3200 30680
Amount for children 17 and under 69 2825850 10141604 40690 134788 13070 46726
Amount for infirm dependents age 18 or older 70 10740 37422 370 1264 80 318
CPP or QPP contributions through employment 71 11866190 19129348 195020 276995 54120 72905
CPP or QPP contributions self-employment and other eligible earnings 72 1288250 1052517 13480 10247 5210 3813
Employment Insurance premiums 73 11367710 6307959 201240 103587 56590 27947
Employment Insurance premiums on self-employment and other eligible earnings 74 3070 1074 50 15 10 5
PPIP premiums paid 75 2830040 552388        
PPIP premiums payable on employment income 76 85960 17474        
PPIP premiums payable on self-employment income 77 249740 30193        
Canada employment amount 78 12901280 13187597 216740 218514 60380 62427
Public transit amount 79 1127080 996411 1370 571 300 102
Children's fitness amount 80 1395070 755817 18830 10117 6850 3713
Home buyers' amount 81 160590 729889 2050 9567 570 2664
Adoption expenses 82 2590 17151 20 170 10 50
Pension income amount 83 3386090 6640573 56320 110456 16390 31871
Caregiver amount 84 159510 699288 4150 16162 580 2084
Disability amount 85 234930 1698441 5060 36518 1440 10373
Disability amount transferred from a dependent 86 140040 1300552 3630 32324 940 8517
Interest paid on student loans 87 567630 278419 14830 7926 4220 2388
Tuition, education, and textbook amounts 88 1139790 5399873 21200 105401 5100 27233
Tuition, education, and textbook amounts transferred from a child 89 666840 3315224 10660 50039 3110 16589
Amounts transferred from spouse 90 474100 1896785 9170 41247 2950 13874
Allowable portion of medical expenses 91 3225620 7510284 76710 154466 22370 43991
Total tax credits on personal amounts 92 16403170 41728775 267490 670731 78280 197705
Allowable charitable donations and government gifts 93 5523030 8027642 80440 78666 25870 34662
Eligible cultural, ecological gifts 94 5550 43764 60 238 30 91
Total tax credit on donations and gifts 95 5480360 2225551 79040 21132 25560 9519
Total federal non-refundable tax credits 96 16403640 43954325 267490 691863 78280 207224
Federal dividend tax credit 97 3181370 6677820 25450 33661 11270 17325
Overseas employment tax credit 98 6070 58177 530 4805 50 437
Minimum tax carryover 99 31010 95851 290 827 140 317
Basic federal tax 100 15481520 105744833 241410 1310335 67530 287232
Federal foreign tax credit 101 990190 623377 5050 7797 2590 928
Federal political contribution tax credit 102 136340 21551 740 136 1080 162
Investment tax credit 103 43990 98913 720 655 1040 1081
Labour-sponsored funds tax credit 104 297610 129743 70 39   2
Alternative minimum tax payable 105 32330 159501 300 1369 150 866
Net federal tax 106 15466940 104907347 241280 1301728 67360 285066
CPP contributions payable on self-employment and other earnings 107 1061760 1652176 13480 20494 5210 7626
Employment  Insurance premiums payable on self-employment and other eligible 108 3070 1074 50 15 10 5
Social benefits repayment 109 466410 1171039 10660 21424 1540 3773
Net provincial or territorial tax 110 11614540 44642903 259560 868995 77480 241334
Total tax payable 111 16413880 152379300 267490 2212657 78280 537805
Preliminary 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 486830   382660   3766810  
Number of non-taxable returns 2            
Total number of returns 3 486830   382660   3766810  
Employment income 4 349630 14700232 298260 12078949 2956550 131658006
Commissions (from employment) 5 9110 222735 6780 148636 94290 2264338
Other employment income 6 41580 180266 36900 106922 422560 1167397
Old Age Security pension 7 93350 550303 55510 325986 523950 3060795
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 138230 969850 90420 607447 807540 5696576
Other pensions or superannuation 9 104960 2256850 67260 1496723 665720 15812922
Elected split-pension amount 10 35450 407245 23390 261752 192930 2196815
Universal Child Care Benefit (UCCB) 11 21760 30238 18720 26645 205540 303062
Employment Insurance and other benefits 12 87090 665934 90020 710247 703950 4670048
Taxable amount of dividends 13 81710 1167946 50730 541949 615960 6964926
Interest and other investment income 14 107920 181461 73230 121531 943390 2472611
Net partnership income 15 2480 2908 1300 2760 24840 41943
Registered disability savings plan (RDSP) income 16   1       13
Net rental income 17 14800 48198 10450 13413 293960 1401053
Taxable capital gains 18 32360 242086 19830 137543 306810 2831750
Support payments received 19 2040 25280 1160 12814 10340 147121
Registered Retirement Savings Plan (RRSP) income 20 47930 267605 35260 204013 421050 1908987
Other income 21 76850 427690 57970 330336 623220 3292952
Net business income 22 29960 371996 23340 301794 222310 3771294
Net professional income 23 5450 257617 3630 174913 71890 5836441
Net commission income 24 2940 61345 1850 40069 23770 676578
Net farming income 25 3080 16460 2020 5885 27090 211485
Net fishing income 26 4840 89410 2010 25246 950 14417
Workers' compensation benefits 27 13840 89307 5710 34149 110260 569815
Social assistance payments 28 2220 5797 2040 4010 17990 37232
Net federal supplements 29 17030 36130 5910 10965 46970 89034
Total income assessed 30 486830 23274889 382660 17724697 3766810 197097611
Registered pension plan (RPP) contributions 31 136420 455705 108350 329965 1267650 3442436
RRSP deduction 32 123470 622203 97350 492557 1460450 7195262
Saskatchewan Pension Plan (SPP) deduction 33 10 2   1 50 19
Deduction for elected split-pension amount 34 38630 420883 25010 269930 224160 2420593
Annual union, professional, or like dues 35 128760 82942 103180 70291 1416340 976342
Universal Child Care Benefit repayment 36 140 111 120 104 1290 995
Child care expenses 37 24680 92795 22220 86354 318680 722021
Disability supports deductions 38 20 102 20 43 140 561
Business investment loss 39 130 2002 140 1475 1430 17540
Moving expenses 40 2950 16277 1880 8612 8440 39910
Support payments made 41 2390 23228 1610 14361 13660 153553
Carrying charges and interest expenses 42 48800 70137 33160 40897 207670 458629
Deductions for CPP/QPP contributions on self-employment/other earnings 43 25660 19937 18950 13885 226500 226429
Deduction for provincial parental insurance plan (PPIP) premiums on self-empl 44         249250 23448
Exploration and development expenses 45 980 11439 370 4017 12700 184036
Other employment expenses 46 21050 82478 17620 68824 107340 496539
Clergy residence deduction 47 810 8669 750 8036 1400 12456
Other deductions 48 21420 39117 18820 25876 153400 346879
Total deductions before adjustments 49 324990 1948029 257350 1435229 2776590 16717649
Social benefits repayment 50 13060 32536 8610 19472 94360 215657
Net income after adjustments 51 486780 21294764 382630 16270097 3766750 180167487
Canadian Forces personnel and police deduction 52 1230 20857 650 15019 3350 47354
Employee home relocation loan deduction 53 30 4 20 4 170 97
Security options deductions 54 470 11303 180 4318 6250 223627
Other payments deductions 55 32370 131161 13470 49054 173550 695191
Limited partnership losses of other years 56 20 100 10 157 250 2059
Non-capital losses of other years 57 510 3651 380 2406 3360 32154
Net capital losses of other years 58 9840 23753 5770 12238 93650 227034
Capital gains deduction 59 900 64006 640 45177 8640 628669
Northern residents deductions 60 540 1370 480 999 21980 81907
Additional deductions 61 2700 6619 2990 5207 16050 61287
Farming/fishing losses of prior years 62 140 1147 110 1256 1070 7094
Total deductions from net income 63 47620 264243 24000 135939 320030 2008322
Taxable income assessed 64 486770 21030889 382620 16134166 3766670 178162021
Basic personal amount 65 486830 5038663 382650 3961396 3766770 39011816
Age amount 66 88470 499116 52910 295347 486920 2634065
Spouse or common-law partner amount 67 35490 227764 27350 179050 240210 1619316
Amount for eligible dependant 68 16780 162627 10830 102488 110450 1033173
Amount for children 17 and under 69 72530 251786 59040 204432 629470 2181681
Amount for infirm dependents age 18 or older 70 540 1947 430 1470 680 2395
CPP or QPP contributions through employment 71 328540 487758 282580 411259 2885140 4512525
CPP or QPP contributions self-employment and other eligible earnings 72 25660 19937 18950 13885 226500 226429
Employment Insurance premiums 73 330510 179447 281500 149896 2756440 1241268
Employment Insurance premiums on self-employment and other eligible earnings 74 90 32 70 19 540 132
PPIP premiums paid 75         2829990 552377
PPIP premiums payable on employment income 76         85940 17470
PPIP premiums payable on self-employment income 77         249730 30193
Canada employment amount 78 361830 370642 304510 314444 3030630 3106158
Public transit amount 79 12230 6958 3100 1396 329090 255706
Children's fitness amount 80 34770 19151 27930 13962 307270 133138
Home buyers' amount 81 3810 17711 3520 16539 44510 194358
Adoption expenses 82 120 496 60 302 600 4756
Pension income amount 83 127990 250980 82090 161707 782540 1539380
Caregiver amount 84 3520 12786 3730 14069 24890 95202
Disability amount 85 11180 80691 5460 39454 23040 166484
Disability amount transferred from a dependent 86 5530 51311 3880 34827 20170 192467
Interest paid on student loans 87 22520 13185 24000 14891 130360 45300
Tuition, education, and textbook amounts 88 26450 139699 20370 99994 256420 769378
Tuition, education, and textbook amounts transferred from a child 89 17490 90542 13710 71130 176750 805730
Amounts transferred from spouse 90 18280 82504 10720 44917 89330 322701
Allowable portion of medical expenses 91 126430 239247 106220 219230 1252050 2346478
Total tax credits on personal amounts 92 486830 1236747 382660 954916 3766800 9456011
Allowable charitable donations and government gifts 93 150790 167758 117570 137563 1243680 746733
Eligible cultural, ecological gifts 94 140 590 120 152 1710 9675
Total tax credit on donations and gifts 95 149270 45638 115590 37527 1225210 197230
Total federal non-refundable tax credits 96 486830 1282385 382660 992443 3766800 9653241
Federal dividend tax credit 97 78810 170499 49830 80910 629680 1061925
Overseas employment tax credit 98 370 3819 140 1489 1710 14927
Minimum tax carryover 99 830 2115 490 1553 4480 13865
Basic federal tax 100 428830 2217814 357140 1691554 3765730 20843140
Federal foreign tax credit 101 19210 11907 11090 4574 190460 67058
Federal political contribution tax credit 102 3500 547 2280 345 17460 2451
Investment tax credit 103 1770 2374 1200 1646 8410 19512
Labour-sponsored funds tax credit 104 140 86 1400 246 268190 111870
Alternative minimum tax payable 105 930 3283 400 1809 6110 27954
Net federal tax 106 428440 2203102 356880 1684788 3765840 20642260
CPP contributions payable on self-employment and other earnings 107 25660 39873 18950 27770    
Employment  Insurance premiums payable on self-employment and other eligible 108 90 32 70 19 540 132
Social benefits repayment 109 13060 32536 8610 19472 94360 215657
Net provincial or territorial tax 110 476820 1780800 367040 1113570 2880 60995
Total tax payable 111 486830 4056344 382660 2845619 3766810 20919044
Preliminary Table 5A: Taxable returns by province and territory
Item Item code Ontario # Ontario $ Manitoba # Manitoba $ Saskatchewan # Saskatchewan $
Number of taxable returns 1 6321030   605060   500450  
Number of non-taxable returns 2            
Total number of returns 3 6321030   605060   500450  
Employment income 4 4596650 245627732 459740 20392966 384820 19114436
Commissions (from employment) 5 142430 4976175 12230 321534 9360 311472
Other employment income 6 752600 3543960 55360 205910 48100 199841
Old Age Security pension 7 1120130 6526144 104470 615893 76840 453015
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 1457450 11090802 142980 1012726 106420 747765
Other pensions or superannuation 9 1207480 28333426 114580 2195939 81850 1656805
Elected split-pension amount 10 352320 4110388 34790 341940 23260 228852
Universal Child Care Benefit (UCCB) 11 333900 485695 30120 43733 25190 37414
Employment Insurance and other benefits 12 732020 4981217 66860 406007 50040 331741
Taxable amount of dividends 13 1330610 15949060 109640 1072040 104720 1525174
Interest and other investment income 14 2018520 5771989 179920 388279 152190 383421
Net partnership income 15 70250 91966 4870 4506 6860 10175
Registered disability savings plan (RDSP) income 16 20 69   8   2
Net rental income 17 399260 1100814 27610 117802 30150 148995
Taxable capital gains 18 605740 5714809 52360 486476 50290 573042
Support payments received 19 27430 452066 1930 21896 1470 13494
Registered Retirement Savings Plan (RRSP) income 20 762480 4522200 59460 317989 44110 268594
Other income 21 1214940 7312720 129650 559320 116190 525002
Net business income 22 645430 9290251 52900 772255 49860 777837
Net professional income 23 116110 8560075 7530 387285 5160 273874
Net commission income 24 65850 1621489 4400 111182 4570 107606
Net farming income 25 66480 392179 23080 228417 49330 632539
Net fishing income 26 220 1421 800 3410 170 692
Workers' compensation benefits 27 137650 952112 15650 61434 11860 51317
Social assistance payments 28 48440 168339 2230 5687 4610 12049
Net federal supplements 29 73620 139443 12300 26041 5210 9979
Total income assessed 30 6321020 371716544 605060 30100676 500450 28395132
Registered pension plan (RPP) contributions 31 1443750 5809883 195300 559909 161130 540036
RRSP deduction 32 2184360 12848796 195960 934595 178820 918668
Saskatchewan Pension Plan (SPP) deduction 33 60 26 10 7 1320 729
Deduction for elected split-pension amount 34 413760 4466621 37560 355020 25640 242493
Annual union, professional, or like dues 35 1635140 1209770 189300 120767 147360 107915
Universal Child Care Benefit repayment 36 1910 1606 160 106 170 104
Child care expenses 37 366440 1704923 34520 95555 23770 79766
Disability supports deductions 38 480 3065 30 80 30 94
Business investment loss 39 2800 43999 180 3173 280 2582
Moving expenses 40 24040 119339 2940 12103 5020 18579
Support payments made 41 30830 452249 1950 20837 1530 13482
Carrying charges and interest expenses 42 915930 1841696 93920 92070 77850 76668
Deductions for CPP/QPP contributions on self-employment/other earnings 43 555360 425231 46390 37236 53010 44323
Deduction for provincial parental insurance plan (PPIP) premiums on self-empl 44            
Exploration and development expenses 45 29200 587310 2320 42400 4150 52589
Other employment expenses 46 342620 1846634 28890 122338 22840 101064
Clergy residence deduction 47 10030 142063 1440 16360 1070 11894
Other deductions 48 246000 702124 18620 43635 16740 39350
Total deductions before adjustments 49 4601360 32205337 448720 2456193 379740 2250337
Social benefits repayment 50 187140 491400 11330 30156 12870 33022
Net income after adjustments 51 6319900 339034726 605020 27615629 500410 26112054
Canadian Forces personnel and police deduction 52 4690 112472 500 10079 70 1412
Employee home relocation loan deduction 53 360 77 30 4 80 8
Security options deductions 54 16490 909938 670 35756 760 61897
Other payments deductions 55 255880 1258831 29850 93016 21050 73165
Limited partnership losses of other years 56 720 11557 30 52 70 94
Non-capital losses of other years 57 9960 93562 710 6759 570 5026
Net capital losses of other years 58 209000 735535 14240 29758 13510 32252
Capital gains deduction 59 14630 1006141 3190 202286 5690 293016
Northern residents deductions 60 4610 14469 14110 43862 5700 15391
Additional deductions 61 45730 120717 3350 5700 1240 2339
Farming/fishing losses of prior years 62 2760 24321 900 7752 1550 13981
Total deductions from net income 63 546260 4294964 64660 435598 48260 498746
Taxable income assessed 64 6319530 334742371 604980 27180336 500360 25613666
Basic personal amount 65 6320950 65431121 605060 6262946 500450 5184380
Age amount 66 1019040 5369344 98390 543587 70630 369697
Spouse or common-law partner amount 67 555580 3953073 43320 286354 35730 242564
Amount for eligible dependant 68 218890 2148267 17980 174193 13290 128598
Amount for children 17 and under 69 1148030 4163445 99900 372524 81740 309745
Amount for infirm dependents age 18 or older 70 5860 19563 550 1862 310 1136
CPP or QPP contributions through employment 71 4396030 7234629 432590 666660 359020 586183
CPP or QPP contributions self-employment and other eligible earnings 72 555360 425231 46390 37236 53010 44323
Employment Insurance premiums 73 4207170 2505571 423560 238342 347600 205301
Employment Insurance premiums on self-employment and other eligible earnings 74 1200 462 90 37 90 32
PPIP premiums paid 75            
PPIP premiums payable on employment income 76            
PPIP premiums payable on self-employment income 77            
Canada employment amount 78 4843530 4910182 470700 485412 389990 404553
Public transit amount 79 443850 507450 30430 16772 10230 3689
Children's fitness amount 80 570820 338258 49770 25376 45140 24705
Home buyers' amount 81 56660 261318 6210 29227 5420 24929
Adoption expenses 82 880 5470 110 666 80 525
Pension income amount 83 1396230 2737177 133020 259406 94230 183278
Caregiver amount 84 75870 345950 4340 17954 2170 8341
Disability amount 85 121970 881827 14150 102337 5690 41124
Disability amount transferred from a dependent 86 66000 609128 6080 56199 3360 30822
Interest paid on student loans 87 200180 104174 13660 6027 18280 10489
Tuition, education, and textbook amounts 88 452850 2665868 42610 184266 33190 132918
Tuition, education, and textbook amounts transferred from a child 89 285420 1505199 18200 85738 14880 73385
Amounts transferred from spouse 90 215000 877600 19720 81406 12330 50526
Allowable portion of medical expenses 91 873380 2575463 117980 250769 84260 203738
Total tax credits on personal amounts 92 6321010 16436365 605060 1527794 500450 1239747
Allowable charitable donations and government gifts 93 2225400 3702525 222680 373593 179500 269805
Eligible cultural, ecological gifts 94 2080 20365 160 2088 120 682
Total tax credit on donations and gifts 95 2213820 1031333 221190 104116 178260 74616
Total federal non-refundable tax credits 96 6321010 17467698 605060 1631910 500450 1314363
Federal dividend tax credit 97 1306410 2401960 106650 161687 104240 218268
Overseas employment tax credit 98 1250 10559 70 653 130 1434
Minimum tax carryover 99 9870 33134 1500 4470 2290 6487
Basic federal tax 100 5761280 42515098 539050 3003477 482320 3095957
Federal foreign tax credit 101 446880 315465 25230 6226 25380 9208
Federal political contribution tax credit 102 58310 9580 6990 1063 6650 1028
Investment tax credit 103 17770 43175 1380 3032 2210 2661
Labour-sponsored funds tax credit 104 9090 5772 510 297 16050 10119
Alternative minimum tax payable 105 9510 53755 1140 7103 1950 9245
Net federal tax 106 5750280 42148623 538700 2993011 481930 3074251
CPP contributions payable on self-employment and other earnings 107 555360 850462 46390 74473 53010 88646
Employment  Insurance premiums payable on self-employment and other eligible 108 1200 462 90 37 90 32
Social benefits repayment 109 187140 491400 11330 30156 12870 33022
Net provincial or territorial tax 110 5954100 23680777 594150 2322680 445110 1804882
Total tax payable 111 6321030 67171723 605060 5420356 500450 5000834
Preliminary Table 5A: Taxable returns by province and territory
Item Item code Alberta # Alberta $ British Columbia # British Columbia $ Yukon # Yukon $
Number of taxable returns 1 1823830   2097910   17590  
Number of non-taxable returns 2            
Total number of returns 3 1823830   2097910   17590  
Employment income 4 1500200 94090914 1527790 76542169 15270 821693
Commissions (from employment) 5 48580 1804518 51480 1678966 150 5649
Other employment income 6 166340 1538067 284090 1264846 1110 7959
Old Age Security pension 7 209690 1207195 348550 2012702 1490 8532
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 286880 2094107 473690 3502724 2360 17329
Other pensions or superannuation 9 214850 4700945 376900 8359632 1800 41330
Elected split-pension amount 10 64710 719156 114710 1284049 520 5034
Universal Child Care Benefit (UCCB) 11 95250 140802 95160 135211 890 1316
Employment Insurance and other benefits 12 193560 1339288 249520 1667338 2850 22953
Taxable amount of dividends 13 420620 9434989 446020 7744775 3100 35673
Interest and other investment income 14 532190 1702558 711330 2021885 3710 6901
Net partnership income 15 32790 38596 27920 33851 130 33
Registered disability savings plan (RDSP) income 16     10 56    
Net rental income 17 121210 352495 177870 658761 1390 4585
Taxable capital gains 18 179520 2693962 219010 2897588 1230 11822
Support payments received 19 5180 79706 6840 111510 30 271
Registered Retirement Savings Plan (RRSP) income 20 193150 1370846 243040 1610656 1740 9737
Other income 21 367130 2160409 412390 2118939 2820 16815
Net business income 22 154630 2387048 250500 3901337 2340 41339
Net professional income 23 18780 1198896 36250 1545269 290 10204
Net commission income 24 14190 295221 24630 589732 60 689
Net farming income 25 61940 437039 19250 15200 110 -367
Net fishing income 26 170 503 3900 74149 10 24
Workers' compensation benefits 27 26340 141182 60250 384849 460 2940
Social assistance payments 28 31940 65263 10120 34232 420 1666
Net federal supplements 29 11870 22880 20590 41026 60 149
Total income assessed 30 1823830 130016585 2097910 120231453 17590 1074276
Registered pension plan (RPP) contributions 31 383690 1771589 468220 1710751 6220 24222
RRSP deduction 32 696880 4422390 716660 4182689 6050 36701
Saskatchewan Pension Plan (SPP) deduction 33 70 34 30 14   1
Deduction for elected split-pension amount 34 71740 760392 126640 1362879 560 5277
Annual union, professional, or like dues 35 441650 336251 561800 469589 6410 4753
Universal Child Care Benefit repayment 36 630 514 530 403 10 4
Child care expenses 37 83130 347126 86930 363191 980 3569
Disability supports deductions 38 90 419 130 1042   2
Business investment loss 39 1400 19521 1070 21642 10 62
Moving expenses 40 16700 66961 14960 78217 420 1739
Support payments made 41 5910 84536 7860 108981 50 279
Carrying charges and interest expenses 42 272410 539134 443980 629054 3010 1913
Deductions for CPP/QPP contributions on self-employment/other earnings 43 131380 103958 209750 165023 1490 1370
Deduction for provincial parental insurance plan (PPIP) premiums on self-empl 44            
Exploration and development expenses 45 14900 315745 11710 223518 90 1274
Other employment expenses 46 96470 496600 103440 526046 520 1846
Clergy residence deduction 47 2740 39140 3190 45255 20 272
Other deductions 48 54400 137630 81940 191439 620 1480
Total deductions before adjustments 49 1293070 9441940 1545030 10079733 12910 84765
Social benefits repayment 50 59910 148746 65430 171660 560 1119
Net income after adjustments 51 1823550 120434684 2097420 109988341 17590 988395
Canadian Forces personnel and police deduction 52 1720 39609 430 9667   8
Employee home relocation loan deduction 53 480 86 250 53    
Security options deductions 54 14050 642110 7410 402107 20 1778
Other payments deductions 55 61140 228782 89810 459545 910 4754
Limited partnership losses of other years 56 160 769 300 2073   31
Non-capital losses of other years 57 1910 15110 4230 46644 40 278
Net capital losses of other years 58 55790 215391 75160 276262 360 772
Capital gains deduction 59 10170 638454 4820 364090 30 2123
Northern residents deductions 60 86390 237532 28930 88383 14560 77848
Additional deductions 61 8170 18796 17290 45662 90 153
Farming/fishing losses of prior years 62 2070 21087 1010 9044 10 23
Total deductions from net income 63 228560 2058760 219920 1705804 14860 87768
Taxable income assessed 64 1823450 118377256 2097300 108283948 17590 900627
Basic personal amount 65 1823790 18865914 2097880 21703567 17590 182130
Age amount 66 183020 924889 314160 1625981 1300 6109
Spouse or common-law partner amount 67 166890 1226863 178040 1231681 870 5854
Amount for eligible dependant 68 51770 508534 59860 584602 760 7576
Amount for children 17 and under 69 330760 1231928 339150 1200436 2890 9945
Amount for infirm dependents age 18 or older 70 700 2810 1160 4526 10 20
CPP or QPP contributions through employment 71 1427250 2457653 1447940 2329982 14590 24944
CPP or QPP contributions self-employment and other eligible earnings 72 131380 103958 209750 165023 1490 1370
Employment Insurance premiums 73 1337860 827341 1368100 796435 14230 8674
Employment Insurance premiums on self-employment and other eligible earnings 74 340 111 600 224 10 2
PPIP premiums paid 75            
PPIP premiums payable on employment income 76            
PPIP premiums payable on self-employment income 77            
Canada employment amount 78 1523700 1583508 1643520 1673534 15470 16135
Public transit amount 79 134030 79901 161490 123448 310 95
Children's fitness amount 80 159220 91427 171240 94281 1380 758
Home buyers' amount 81 20490 94058 16900 77335 200 931
Adoption expenses 82 330 1965 370 2675   25
Pension income amount 83 252690 493002 437490 859557 2140 4170
Caregiver amount 84 11750 46949 28380 139175 60 223
Disability amount 85 16180 116969 30440 220183 140 977
Disability amount transferred from a dependent 86 13380 129055 16850 153696 90 895
Interest paid on student loans 87 67180 33575 70210 39028 660 401
Tuition, education, and textbook amounts 88 125770 555373 151690 699774 1340 5831
Tuition, education, and textbook amounts transferred from a child 89 56290 277627 69480 335138 330 1688
Amounts transferred from spouse 90 40370 161553 54960 214921 310 1152
Allowable portion of medical expenses 91 244040 594937 319180 873626 1350 2974
Total tax credits on personal amounts 92 1823820 4561485 2097900 5272324 17590 42432
Allowable charitable donations and government gifts 93 591610 1315798 672410 1182680 4800 5507
Eligible cultural, ecological gifts 94 500 5029 620 4734   8
Total tax credit on donations and gifts 95 589300 369985 670120 329522 4780 1498
Total federal non-refundable tax credits 96 1823820 4931470 2097900 5601846 17590 43929
Federal dividend tax credit 97 420280 1363604 442900 1157343 3080 5203
Overseas employment tax credit 98 1270 14262 560 5699   31
Minimum tax carryover 99 6070 17928 4980 14917 30 118
Basic federal tax 100 1766790 16933512 1993370 13189007 17140 111405
Federal foreign tax credit 101 112890 89800 149740 109323 590 168
Federal political contribution tax credit 102 18690 2915 20170 3235 290 48
Investment tax credit 103 4000 10243 5440 14396 40 88
Labour-sponsored funds tax credit 104 100 58 2060 1255    
Alternative minimum tax payable 105 6180 27386 5620 26449 30 132
Net federal tax 106 1766100 16831522 1992100 13064053 17130 111103
CPP contributions payable on self-employment and other earnings 107 131380 207915 209750 330045 1490 2741
Employment  Insurance premiums payable on self-employment and other eligible 108 340 111 600 224 10 2
Social benefits repayment 109 59910 148746 65430 171660 560 1119
Net provincial or territorial tax 110 1566150 7092017 1806710 5430303 17180 50814
Total tax payable 111 1823830 24280312 2097910 18996285 17590 170540
Preliminary 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 19480   9950   36520  
Number of non-taxable returns 2            
Total number of returns 3 19480   9950   36520  
Employment income 4 18380 1259488 9690 651360 21280 1186018
Commissions (from employment) 5 230 6556 20 158 100 1964
Other employment income 6 850 6060 390 2032 1960 70135
Old Age Security pension 7 860 4574 290 1500 5770 21302
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 1490 10754 590 3875 6920 35900
Other pensions or superannuation 9 1180 30224 400 8824 2870 44146
Elected split-pension amount 10 380 4428 130 1296 20 361
Universal Child Care Benefit (UCCB) 11 1340 1991 1000 1465 60 87
Employment Insurance and other benefits 12 2940 24333 1690 14066 1120 7167
Taxable amount of dividends 13 1880 30259 520 4636 370 1581
Interest and other investment income 14 3360 4460 930 980 710 1377
Net partnership income 15 80 215 20 30 1180 29090
Registered disability savings plan (RDSP) income 16            
Net rental income 17 970 1800 340 520 320 459
Taxable capital gains 18 880 5302 240 2145 3710 130810
Support payments received 19 20 140 10 24   52
Registered Retirement Savings Plan (RRSP) income 20 2110 13660 700 3581 990 12857
Other income 21 2950 11670 1290 7367 1720 22853
Net business income 22 1200 22990 330 6195 1180 42928
Net professional income 23 190 12995 80 5430 1340 47881
Net commission income 24 30 458 10 20 40 860
Net farming income 25 30 -4   -21 150 2270
Net fishing income 26 20 68 30 1145   36
Workers' compensation benefits 27 400 2733 190 898 10 17
Social assistance payments 28 420 1012 880 2817   2
Net federal supplements 29 40 121 40 107   2
Total income assessed 30 19480 1456289 9950 720448 36510 1660155
Registered pension plan (RPP) contributions 31 8070 35804 4340 19269 3430 18056
RRSP deduction 32 7210 45307 2240 15866 1450 9694
Saskatchewan Pension Plan (SPP) deduction 33   1   1    
Deduction for elected split-pension amount 34 410 4700 160 1589 30 342
Annual union, professional, or like dues 35 8300 7741 5260 4619 1960 1431
Universal Child Care Benefit repayment 36 10 8 10 5 20 10
Child care expenses 37 1120 5664 430 1843 120 459
Disability supports deductions 38            
Business investment loss 39 10 69   2   6
Moving expenses 40 410 1402 130 417 10 12
Support payments made 41 60 776 30 490 60 1103
Carrying charges and interest expenses 42 860 3121 230 415 1120 899
Deductions for CPP/QPP contributions on self-employment/other earnings 43 790 773 220 228 60 64
Deduction for provincial parental insurance plan (PPIP) premiums on self-empl 44            
Exploration and development expenses 45 30 200 10 395 170 344
Other employment expenses 46 450 1926 100 249 530 2060
Clergy residence deduction 47 30 283 10 64 20 162
Other deductions 48 670 827 390 424 830 34905
Total deductions before adjustments 49 14530 108603 7200 45875 7120 69548
Social benefits repayment 50 620 1357 290 621 50 95
Net income after adjustments 51 19480 1346341 9950 673952 36510 1590512
Canadian Forces personnel and police deduction 52 10 354     30 429
Employee home relocation loan deduction 53 10 4        
Security options deductions 54 10 123   46 360 30143
Other payments deductions 55 820 3867 1060 3821 10 21
Limited partnership losses of other years 56           20
Non-capital losses of other years 57 10 182   69 200 1569
Net capital losses of other years 58 260 695 60 131 140 926
Capital gains deduction 59 20 1429 10 307    
Northern residents deductions 60 15840 91133 8310 50391 70 139
Additional deductions 61 10 15 10 41 1650 36339
Farming/fishing losses of prior years 62   3     10 75
Total deductions from net income 63 16030 97804 8440 54807 2420 69680
Taxable income assessed 64 19470 1248544 9950 619146 36510 1520833
Basic personal amount 65 19480 201793 9950 103207 20360 211315
Age amount 66 650 2980 190 869 6630 40617
Spouse or common-law partner amount 67 1220 8682 1130 7903 7760 75665
Amount for eligible dependant 68 840 8309 520 5224 460 4725
Amount for children 17 and under 69 3930 14834 3040 13697 1620 5639
Amount for infirm dependents age 18 or older 70 10 28   4 20 80
CPP or QPP contributions through employment 71 17950 32608 9520 16685 15910 18560
CPP or QPP contributions self-employment and other eligible earnings 72 790 773 220 228 60 64
Employment Insurance premiums 73 17470 11273 9440 5917 16020 6960
Employment Insurance premiums on self-employment and other eligible earnings 74   2        
PPIP premiums paid 75         50 11
PPIP premiums payable on employment income 76         20 4
PPIP premiums payable on self-employment income 77            
Canada employment amount 78 18460 19317 9710 10165 12120 12606
Public transit amount 79 280 78 40 22 350 222
Children's fitness amount 80 1380 707 250 83 230 141
Home buyers' amount 81 220 1008 50 215 10 30
Adoption expenses 82 10 15   20   16
Pension income amount 83 1460 2837 520 1012 2990 5741
Caregiver amount 84 60 289 10 32 20 73
Disability amount 85 90 666 20 159 100 680
Disability amount transferred from a dependent 86 100 945 20 173 20 194
Interest paid on student loans 87 1050 658 330 244 160 133
Tuition, education, and textbook amounts 88 1740 8437 750 3520 320 2181
Tuition, education, and textbook amounts transferred from a child 89 300 1400 100 467 100 554
Amounts transferred from spouse 90 330 1368 240 908 390 2109
Allowable portion of medical expenses 91 730 1943 270 840 670 2581
Total tax credits on personal amounts 92 19480 48142 9950 25739 25870 58635
Allowable charitable donations and government gifts 93 4730 6004 1630 2544 1930 3805
Eligible cultural, ecological gifts 94       53   60
Total tax credit on donations and gifts 95 4670 1643 1630 716 1930 1076
Total federal non-refundable tax credits 96 19480 49785 9950 26455 26330 59712
Federal dividend tax credit 97 1900 4525 530 657 380 254
Overseas employment tax credit 98   23   3 10 38
Minimum tax carryover 99 10 42   11 20 68
Basic federal tax 100 19230 180130 9760 88359 31940 277811
Federal foreign tax credit 101 520 144 140 36 410 743
Federal political contribution tax credit 102 140 26 40 10 20 4
Investment tax credit 103 10 5 10 27 10 17
Labour-sponsored funds tax credit 104           1
Alternative minimum tax payable 105 20 81   7 10 63
Net federal tax 106 19230 179955 9760 88286 31920 299600
CPP contributions payable on self-employment and other earnings 107 790 1547 220 457 60 127
Employment  Insurance premiums payable on self-employment and other eligible 108   2        
Social benefits repayment 109 620 1357 290 621 50 95
Net provincial or territorial tax 110 18800 76103 9740 28344 18830 91288
Total tax payable 111 19480 258964 9950 117708 36520 391110

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2019-08-01