T1 Final Statistics 2019 edition (for the 2017 tax year)
T1 Final Statistics presents data from individual income tax and benefit returns that were processed for the tax year two years before the year of publication. For example, the 2019 edition of the tables reports on returns from the 2017 tax year, which generally had to be filed by the end of April 2018. The 2019 edition of T1 Final Statistics is based on 100% of the returns up to the cut-off date of June 30, 2019. These statistics contain the most recent 2017 tax year assessments or reassessments up to the cut-off date.
Table of contents
- Explanatory notes
- Major changes for the 2017 tax year
- Major classification variables
- Description of items
- Description of final tables
- Tables in PDF format
- Tables in CSV format
The 2019 edition of the T1 Final Statistics presents data based on 2017 tax year returns filed and processed up to June 30, 2019. The most recent assessment is used to compile the statistics. As a result, for returns that have been reassessed, the most current reassessed values are used to prepare the tables.
All of the statistics in this publication are subject to revision.
To ensure the protection of taxfiler information, data have been suppressed where warranted. As well, counts are rounded to the nearest multiple of 10. For example, 104 would be rounded to 100 and 105 would be rounded to 110. Dollar amounts have been rounded to the nearest thousand in Tables 2 to 5, and to the nearest million in Table 1. Totals may not add up due to rounding or suppression.
Major changes for the 2017 tax year
The major changes for the 2017 tax year are listed below. For more details on these and other changes, see the areas outlined in the General Income Tax and Benefit Guide – 2017.
Scholarships, fellowships, bursaries, and artists’ project grants exemption (line 130) – The eligibility for the exemption has been enhanced under certain conditions to include scholarships and bursaries received for occupational skills courses that are not at the post-secondary level.
Canada caregiver amount – The Canada caregiver amount has replaced the family caregiver amount, the amount for infirm dependants age 18 or older (line 306), and the caregiver amount (line 315). You could be entitled to claim this amount in the calculation of certain non-refundable tax credits if the person you are making the claim for has an impairment in physical or mental functions
Your tuition, education, and textbook amounts (line 323) – As of January 1, 2017, the federal education and textbook amounts have been eliminated. The eligibility criteria for the tuition amount has been enhanced under certain conditions to include fees paid for occupational skills courses that are not at the post-secondary level.
Medical expenses (lines 330 and 331) – Individuals who need medical intervention to conceive a child are eligible to claim the same expenses as individuals with medical infertility. You can also request an adjustment to claim such medical expenses on any income tax return for the 10 previous calendar years.
Donations and gifts (line 349) – A gift of ecologically sensitive land cannot be made to a private foundation after March 21, 2017. There are also a number of changes to the Ecological Gifts Program.
Public transit amount (line 364) – As of July 1, 2017, this amount has been eliminated.
Children’s arts amount (line 370) – As of January 1, 2017, this amount has been eliminated.
Labour-sponsored funds tax credit (lines 411 and 419) – As of January 1, 2017, the tax credit for the purchase of shares of federally registered labour-sponsored venture capital corporations (LSVCC) has been eliminated. The tax credit for provincially registered LSVCC can still be claimed on lines 413 and 414.
Investment tax credit (line 412) – Eligibility for the mineral exploration tax credit has been extended to flow-through share agreements entered into before April 2018. In addition, as of March 22, 2017, expenses for the creation of child care spaces are no longer eligible for the investment tax credit.
Children’s fitness tax credit (lines 458 and 459) – As of January 1, 2017, this credit has been eliminated.
Major classification variables
The following variables are used in one or more of the tables in this publication:
- Taxable or non-taxable classification
- Income classification
- Major source of income classification
- Age and gender classification
- Provincial or territorial classification
Taxable or non-taxable classification
A tax return is considered taxable when the sum of net federal tax, net provincial tax, Canada Pension Plan (CPP) contributions payable on self-employment earnings, employment insurance (EI) premiums payable on self-employment earnings, and social benefit repayment amounts is at least $2. It is non-taxable when this sum is less than $2.
Some returns are classified as taxable even when the return showed a total income less than the allowable basic personal amount. This happened for:
- individuals subject to the alternative minimum tax
- returns filed by certain non-residents for income earned in Canada that is not subject to personal amounts
- individuals who resided in Canada for only part of a tax year (these individuals paid tax on the income they earned during their period of residence in Canada, and as a result, they are eligible for tax credits only for that period)
- individuals who had CPP contributions or EI premiums payable on self-employment earnings
- individuals who had to repay social benefits
It is possible for individuals classified in the upper income ranges to use a variety of deductions and tax credits to achieve a non-taxable status. Among the deductions they can use are: carrying charges (such as interest paid to earn investment income); business or farm losses of previous years; and allowable business investment losses. Taxfilers can also use non-refundable tax credits (such as charitable donations, gifts to Canada or a province or territory, or dividend and foreign tax credits) to reduce their tax to zero.
The income classes presented in the tables are based on the total income assessed. This corresponds to line 150 of the return and includes:
- employment income
- pension income
- investment income
- self-employment income
- income from other sources
- non-taxable income
Total income assessed may differ from the true economic income presented in other publications because it does not include certain non-taxable income. It may, however, include grossed-up income such as income from eligible dividends, which is the value plus 38%.
See the detailed list of other forms of non-taxable incomes in the description for total income assessed.
Major source of income classification
Taxfilers do not report their type of work or occupation. These classification statistics are based on the major source of income classification as determined from the largest source of income.
For example, if a taxfiler earned a salary but received more income from investments, this taxfiler was classified as an investor, not as an employee.
For self-employment income, the gross income was used to determine the major source of income. When the gross income was not available, the taxfiler’s net self-employment income was multiplied by a factor to arrive at an estimated gross income. This estimated gross income was used only to determine the largest source of income.
The following lists the nine major income classifications the Canada Revenue Agency uses and describes the majority of taxfilers who make up each of them:
- Employment – taxfilers employed by a business, institution, school, federal or provincial Crown corporation, or some form of government body
- Farming and fishing – self-employed taxfilers who earned their major source of income from farming or fishing
- Professional income – self-employed taxfilers whose major source of income is professional fees (including accountants, doctors and surgeons, dentists, lawyers and notaries, engineers and architects, as well as entertainers, artists, etc.)—because the Canada Revenue Agency classifies professionals who earn most of their income in the form of salaries as employees, the number of professionals shown in the publication may be less than the number shown in professional directories
- Sales – taxfilers whose major source of earnings is commission income from self-employment
- Business proprietorship or partnership – taxfilers whose major source of income is business income
- Investment – taxfilers whose major source of income is interest, taxable dividends from Canadian corporations, taxable capital gains, and other investment income
- Pension – taxfilers whose major source of income is pension or split pension income
- Social benefits – taxfilers whose major source of income is employment insurance, social assistance payments, universal child care benefits (UCCB), workers’ compensation benefits, and net federal supplements
- Other – taxfilers whose major source of income is alimony, registered retirement savings plan (RRSP) income, registered disability savings plan income or other unspecified income. Other income includes taxfilers with nil amounts in the other major sources of income fields
Age and gender classification
The age of the taxfiler is determined from the reported year of birth on page 1 of the T1 Income Tax and Benefit Return. For individuals who did not report a year of birth, their age is imputed by the CRA for statistical completeness.
The gender of the taxfiler is gathered from information on file with the Canada Revenue Agency. Individuals who did not report a gender are included in the grand total. For those taxfilers for whom no gender code is available (e.g. Individual Tax Number for Non-residents (PDF form)), one is imputed for statistical completeness.
Provincial or territorial classification
Province or territory of taxation, used in Table 1, refers to the province or territory in which provincial or territorial tax is payable.
Province or territory of residence, used in Tables 2 to 5, refers to the province or territory in which the taxfiler resided on December 31, 2017, as indicated on his or her individual income tax and benefit return.
Description of items
- Number of returns
- Income items
- Deduction items
- Non-refundable tax credits
- Tax payable
Number of returns
Item 1: Number of taxable returns
This is the number of taxable returns as outlined in the Taxable or non-taxable classification description.
Item 2: Number of non-taxable returns
This is the number of non-taxable returns as outlined in the Taxable or non-taxable classification description.
Item 3: Total number of returns
This is the total number of returns.
Item 4: Employment income (before deductions) – Line 101 of the return, less commissions on line 102
This is income from wages and salaries, taxable allowances and benefits, bonuses and directors’ fees, etc.
Item 5: Commissions – Line 102 of the return
This is the income an employee received based on a percentage of sales. Some people may be paid by commission only, while others may receive a fixed salary as well as a percentage of sales.
Item 6: Other employment income – Line 104 of the return
This includes the following amounts:
- tips and occasional earnings
- net research grants
- clergy’s housing allowance and/or an amount for eligible utilities
- foreign employment income
- income-maintenance insurance plans (wage-loss replacement plans)
- veterans' benefits
- certain goods and services tax/harmonized sales tax (GST/HST) and Quebec sales tax rebates
- amounts received under a supplementary unemployment benefit plan (a guaranteed annual wage plan)
- taxable benefits for premiums paid for a group term life-insurance plan
- employees profit-sharing plan amounts (EPSP)
- medical premium benefits
- Wager Earner Protection Program
Item 7: Old Age Security (OAS) pension – Line 113 of the return
This is a monthly benefit paid to people 65 years of age or older. It is from box 18 of the T4A(OAS) slip.
Item 8: CPP or QPP benefits – Line 114 of the return
This is the amount of CPP or Quebec Pension Plan (QPP) benefits (box 20 on the T4A(P) slip). This item also includes death and disability benefits, and child benefit, if received by a child of a deceased or disabled contributor.
Item 9: Other pensions and superannuation – Line 115 of the return
This includes income from registered pension plans, registered retirement income funds, deferred profit-sharing plans, foreign pensions, etc.
Item 10: Elected split-pension amount – Line 116 of the return
This is the amount from line G of Form T1032, Joint Election to Split Pension Income.
Income from other sources
Item 11: Employment insurance and other benefits – Line 119 of the return
This is the benefits from the employment insurance plan (box 14 on the T4E slip).
Item 12: Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations – Line 120 of the return
This is the total dividend value, plus a 38% gross-up for the eligible dividends and an 17% gross-up for the dividends other than eligible dividends. A dividend tax credit is also available.
Item 13: Interest and other investment income – Line 121 of the return
This includes interest, foreign interest or dividend income.
Item 14: Net partnership income: limited or non-active partners only – Line 122 of the return
This is the share of the net business income or loss from limited partnerships.
Item 15: Net rental income – Line 126 of the return
This is rental income after expenses.
Item 16: Taxable capital gains – Line 127 of the return
This is 50% of the capital gains realized in 2017.
Item 17: RRSP income – Line 129 of the return
This is income from a registered retirement savings plan.
Item 18: Other income – Line 130 of the return
This includes income reported on line 130 of the return:
- scholarships, fellowships, bursaries and artists’ project grants
- apprenticeship incentive grant
- apprenticeship completion grant
- lump-sum payments from pensions and deferred profit-sharing plans when leaving a plan
- retiring allowances (severance pay)
- death benefits (other than Canada Pension Plan or Quebec Pension Plan death benefits)
- other kinds of income (see the General Income Tax and Benefit Guide – 2017 for more information)
Income from self-employment
Self-employment income corresponds to net income. In other words, it is gross income, less any adjustments and expenses incurred.
Item 19: Net business income – Line 135 of the return
This is the income from businesses and active partnerships.
Item 20: Net professional income – Line 137 of the return
This is income from an independent practice only, such as earnings by self-employed accountants, doctors, dentists and lawyers. However, when a professionally qualified person is employed by a company, government or institution, this individual’s income is included in Item 4: Employment income (before deductions).
Item 21: Net commission income – Line 139 of the return
This is net commission income for self-employed people, such as real estate agents, who are working in sales and earning commissions.
Item 22: Net farming income – Line 141 of the return
This is the income of self-employed farmers, including beekeepers and tree farmers.
Item 23: Net fishing income – Line 143 of the return
This is the net income of self-employed people fishing as boat owners or crew members, or fishing from shore.
Item 24: Workers’ compensation benefits – Line 144 of the return
This is the amount of compensation paid to an employee or surviving spouse or common-law partner in the event of the employee’s injury, disability or death, under the laws of Canada or a province or territory. This amount is shown on a T5007, Statement of Benefits slip.
Item 25: Social assistance payments – Line 145 of the return
This is the payments to beneficiaries or third parties as reported on a T5007, Statement of Benefits slip.
Item 26: Net federal supplement – Line 146 of the return
This is the net amount of any allowance, allowance for the survivor, or guaranteed income supplement received in the tax year. It is shown in box 21 of the T4A(OAS) slip.
Total income assessed
Item 27: Total income assessed – Line 150 of the return
This includes the amount reported on line 150 of the return. It does not include non-taxable income from the following sources:
- GST/HST credit or Canada child tax benefit payments, as well as payments from related provincial or territorial programs;
- child assistance payments and the supplement for children with disabilities paid by the province of Quebec;
- amounts received under the new Canada child benefit (CCB) program;
- compensation received from a province or territory for a victim of a criminal act or a motor vehicle accident;
- lottery winnings;
- most gifts and inheritances;
- amounts paid by Canada or an ally (if the amount is not taxable in that country) for disability or death due to war service;
- most amounts received from a life insurance policy after someone’s death;
- most payments of the type commonly referred to as strike pay received from a union;
- most amounts received from a tax-free savings account (TFSA).
The income earned on any of the above amounts (such as interest earned from the investment of lottery winnings) is taxable.
Some parts of total income assessed are in gross amounts, while others are in net amounts. For example, eligible dividend income is grossed up to represent 138% of such income. Interest and investment income are also gross figures since carrying charges are not deducted. On the other hand, taxable capital gains are net amounts because only 50% of the gains realized in 2017 are reported.
Deductions from total income assessed
Item 28: Registered pension plan (RPP) deduction – Line 207 of the return
This is the amount deducted from salaries for registered pension plans.
Item 29: RRSP/PRPP deduction - Line 208 of the return
This is the amount deducted for registered retirement savings plans or pooled registered pension plans. It is reported on line 208 of the return. The reported amount includes eligible RRSP transfers.
Item 30: Deduction for elected split-pension amount – Line 210 of the return
This is the pension amount that spouses or common-law partners have jointly elected to split (line E of Form T1032).
Item 31: Annual union, professional or like dues – Line 212 of the return
- annual dues for membership in a trade union or an association of public servants
- professional board dues required under provincial or territorial law
- professional or malpractice liability insurance premiums or professional membership dues required to keep a professional status recognized by law
- parity or advisory committee (or similar body) dues required under provincial or territorial law
This does not include initiation fees and special assessments, licenses or charges for any purpose other than the organization’s ordinary operating costs.
Item 32: Child care expenses – Line 214 of the return
This is the child care expenses reported on line 214 of the return.
Item 33: Business investment loss – Line 217 of the return
This is the allowable business investment loss in 2017 from line D of Chart 6 in Guide T4037, Capital Gains.
Item 34: Moving expenses – Line 219 of the return
This is moving expenses paid in 2017 for individuals who moved to get employment, run a business, or study full time at an educational institution offering post-secondary courses—the move must have brought the taxfiler at least 40 kilometres closer to his or her new work or school.
Item 35: Support payments made – Line 220 of the return
This is the deductible amount only of support payments for a spouse or common-law partner or for a child in 2017.
Item 36: Carrying charges and interest expenses – Line 221 of the return or according to the Schedule 4 calculation
The following carrying charges and interest paid to earn income from investments can be claimed:
- fees to manage or take care of investments (other than administration fees paid for a registered retirement savings plan or registered retirement income fund), including safety deposit box charges
- fees for certain investment advice or for recording investment income
- fees paid to have someone complete a return, but only if the taxfiler has income from a business or property, accounting is a usual part of the operations of their business or property, and the taxfiler did not use the amounts claimed to reduce the business or property income reported;
- most interest paid on money borrowed for investment purposes, but generally only as long as it is used to try to earn investment income, including interest and dividends. However, if the only earnings the investment can produce are capital gains, the interest paid cannot be claimed.
Item 37: Deduction for CPP or QPP contributions on self-employment and other earnings - Line 222 of the return
This is half of the total CPP or QPP contributions from Schedule 8 for self-employment and other earnings. It is also claimed on line 310 of the return.
Item 38: Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income – Line 223 of the return
This is the PPIP premiums paid by residents of Quebec with a net self-employment income on lines 135 to 143 of $2,000 or more or total employment income (including employment income from outside Canada) and net self-employment income of $2,000 or more.
Item 39: Exploration and development expenses – Line 224 of the return
This is deductions for investments in a petroleum, natural gas, or mining venture in 2017, without active participation.
Item 40: Other employment expenses – Line 229 of the return
This includes deductions for certain expenses the taxfiler incurred to earn employment income.
Item 41: Clergy residence deduction – Line 231 of the return
This is a calculated deduction available to a member of the clergy for his or her residence. See Form T1223, Clergy Residence Deduction, for more information.
Item 42: Other deductions – Line 232 of the return
This includes allowable amounts not deducted anywhere else on the return. The most common deductions claimed on line 232 are:
- income amounts paid back
- legal fees
- depletion allowances
- certain unused RRSP contributions made after 1990 that were refunded in 2017
- excess parts of a direct transfer of a lump-sum payment from an RPP to RRSP or RRIF that was withdrawn and included in lines 129 or 130 of the 2017 return
Item 43: Total deductions before adjustment – Line 233 of the return
Item 44: Social benefits repayment – Line 235 of the return
This is the amount of employment insurance premiums to be repaid in whole or in part if certain conditions are met. For more information on these conditions, please see the General Income Tax and Benefit Guide.
Old Age Security pension (line 113) or net federal supplements (line 146) have to be repaid in whole or in part when the net income before adjustments (line 234) minus lines 117 and 125, plus any deduction on line 213 and/or for a repayment of registered disability savings plans income included on line 232, is more than $74,788.
Item 45: Net income – Line 236 of the return
This is the result of subtracting the total deductions and social benefits repayment from total income assessed.
Deductions from net income
Item 46: Canadian Forces personnel and police deduction – Line 244 of the return
This is the deduction for certain members of the Canadian Forces and Canadian police services deployed outside Canada on a high-risk or current moderate-risk operational mission.
Item 47: Security options deductions – Line 249 of the return
This is the total of the amounts shown in boxes 39 and 41 of the T4 slip. In addition, if the taxfiler disposed of securities for which the taxfiler had previously deferred the taxable benefit, the taxfiler can claim 50% of the amount from line 4 of Form T1212, Statement of Deferred Security Options Benefits. The taxfiler may be electing, in 2017, for the special relief in respect of gains from a disposition of eligible securities on which he or she elected in a previous year to defer the security option benefits. If so, the amount the taxfiler can claim on line 249 may be more than 50% of line 4 of Form T1212.
Item 48: Other payments deduction – Line 250 of the return
Generally, the taxfiler can deduct the total amount from line 147 of his or her return. This includes: line 144, Workers’ compensation benefits; line 145, Social assistance payments; and line 146, Net federal supplements.
Item 49: Non-capital losses of other years – Line 252 of the return
This is the unapplied non-capital losses reported on the 2007 to 2016 returns and claimed in 2017.
Item 50: Net capital losses of other years – Line 253 of the return
This is the net capital losses of previous years that have not already been claimed, within certain limits. For more information, see Guide T4037, Capital Gains.
Item 51: Capital gains deduction – Line 254 of the return
This is a deduction the taxfiler may be able to claim for gains realized on the disposition of qualified small business corporation shares, qualified farm property, and qualified fishing property. For more information, see Guide T4037, Capital Gains.
Item 52: Northern residents deductions – Line 255 of the return
This is the total northern residents deductions, which is the sum of the residency deduction for having lived in a prescribed zone and the travel deduction for taxable travel benefits received from employment in a prescribed zone, as calculated on Form T2222, Northern Residents Deductions.
Item 53: Additional deductions – Line 256 of the return
- income exempt under a tax treaty, for example, foreign income such as support payments received from a resident of another country reported on line 128
- earned income and pension benefits given to a religious order by members who have taken a vow of perpetual poverty
- net employment income reported by employees of prescribed international organizations, such as the United Nations
- adult basic education tuition assistance shown in box 21 of slip T4E
Item 54: Farming and fishing losses of prior years
This is the amount of farming and fishing losses reported on the 2007 to 2016 returns and claimed in 2017. It also includes the amount of a farm loss subject to the section 31 restrictions.
Item 55: Total deductions (from net income) – Line 257 of the return
Item 56: Taxable income assessed – Line 260 of the return
|$45,916 or less||15%|
|$45,916 to $91,831||20.5% plus $6,887|
|$91,831 to $142,353||26% plus $16,300|
|$142,353 to $202,800||29% plus $29,436|
|Over $202,800||33% plus $46,965|
Non-refundable tax credits
Taxfilers can claim certain non-refundable tax credits in calculating taxes payable for a tax year. These credits reduce the amount of income tax a taxfiler owes. If the total of these credits is more than the income tax the taxfiler would otherwise owe for the year, the taxfiler will not receive a refund for the difference.
Item 57: Basic personal amount – Line 300 of Schedule 1 of the return
For 2017, this amount is $11,635.
Item 58: Age amount – Line 301 of Schedule 1 of the return
Taxfilers who were 65 years or older in 2017 and whose net income was less than $84,597 may be allowed to claim an age amount up to a maximum of $7,225.
Item 59: Spouse or common-law partner amount - Line 303 of Schedule 1 of the return
This amount can be claimed by a taxfiler who supported their spouse or common-law partner at any time in the year and their spouse's net income was less than $11,635.
Item 60: Canada Caregiver Amount - Lines 304 and 307 of Schedule 1 of the return
Caregiver amounts for spouse or common-law partner, or eligible dependant or other infirm dependants age 18 or older.
Item 61: Amount for an eligible dependant – Line 305 of Schedule 1 of the return
This is an amount the taxfiler may be able to claim if, at any time in the year, he or she met all of the following conditions at the same time:
- He or she did not have a spouse or common-law partner or if he or she did, he or she was not living with, supporting, or being supported by that person
- He or she supported a dependant in 2017; and he or she lived with the dependant (in most cases in Canada) in a home that he or she maintained—he or she cannot claim this amount for a person who was only visiting him or her and, at the time he or she met the above conditions, the dependant also must have been either:
- his or her parent or grandparent by blood, marriage, common-law partnership, or adoption
- his or her child, grandchild, brother, or sister by blood, marriage, common-law partnership, or adoption and either under 18 years of age or mentally or physically impaired
If the taxfiler has a dependant with an impairment in physical or mental functions, the taxfiler may be eligible to claim an additional amount of $2,150 on this line.
Item 62: Canada caregiver amount for infirm children under 18 years of age– Line 367 of Schedule 1 of the return
This is an amount that taxfilers can claim for each of their children (or their spouse’s or common-law partner’s children) who are under 18 years of age at the end of the year and have an impairment in physical or mental functions. For 2017, the amount is $2,150.
Item 63: CPP or QPP contributions through employment – Line 308 of Schedule 1 of the return
This is the amount paid into the CPP or QPP by employees. It does not include amounts for taxfilers aged 71 or over because they do not contribute.
Item 64: CPP or QPP contributions on self-employment and other earnings – Line 310 of Schedule 1 of the return
This is half of the total CPP or QPP contributions from Schedule 8 for self-employment and other earnings. This amount is also claimed on line 222 of the return.
Item 65: Employment insurance premiums through employment – Line 312 of Schedule 1 of the return
This is the amount, up to a maximum of $836.19, deducted as employment insurance premiums and withheld by the employer. It does not include any overpayment by the employer.
Item 66: Provincial parental insurance plan (PPIP) premiums paid – Line 375 of Schedule 1 of the return
This is the amount of premiums paid by residents of Quebec to the PPIP. It is from box 55 of the T4 slip. The maximum the taxfiler can claim is $397.30.
Item 67: PPIP premiums payable on employment income – Line 376 of Schedule 1 of the return
This is the premiums paid by residents of Quebec with employment income (including employment income from outside Canada) of more than $2,000 and one T4 slip with a province of employment other than Quebec in box 10. It is from line 16 of Schedule 10 of the return. The maximum the taxfiler can claim is $397.30.
Item 68: PPIP premiums payable on self-employment income – Line 378 of Schedule 1 of the return
This is the premiums paid by residents of Quebec. It is from line 10 of Schedule 10 of the return. The maximum the taxfiler can claim is $397.30.
Item 69: Volunteer firefighters’ amount/search and rescue volunteers’ amount – Line 362 of Schedule 1 of the return /Line 395 of Schedule 1 of the return
This is an amount that volunteer firefighters and search and rescue volunteers can claim. They can claim $3,000 if both of these conditions apply:
- They were a volunteer firefighter or a search and rescue volunteer during the year
- They completed at least 200 hours of eligible volunteer firefighting services or eligible search and rescue volunteer services
Item 70: Canada employment amount – Line 363 of Schedule 1 of the return
Employees are eligible to claim an employment amount. This amount is the lesser of:
- The total of the income reported on lines 101 and 104 of their return
Item 71: Public transit amount – Line 364 of Schedule 1 of the return.
This is an amount that can be claimed for the cost of monthly public transit passes, passes of longer duration, and certain passes of shorter duration. Public transit includes local buses, streetcars, subways, commuter trains or buses, and local ferries.
Item 72: Home accessibility expenses – Line 398 of Schedule 1 of the return
This is an amount that can be claimed by a qualifying individual for eligible expenses totaling no more than $10,000 for a qualifying renovation of an eligible dwelling.
Item 73: Home buyers' amount – Line 369 of Schedule 1 of the return
This is the amount that can be claimed for the purchase of a qualifying home if the taxfiler or his or her spouse or common-law partner acquired a qualifying home and the taxfiler did not live in another home owned by himself or herself or by his or her spouse or common-law partner in the year of acquisition or in any of the four preceding years (first-time home buyer). The maximum the taxfiler can claim is $5,000.
Taxfilers eligible for the disability amount or those buying the home for the benefit of a related person who is eligible for the disability amount do not need to be first-time home buyers to claim this amount.
Item 74: Pension income amount – Line 314 of Schedule 1 of the return
This is an amount up to $2,000 that taxfilers with eligible pension, superannuation or annuity payments on any or all of lines 115, 116 and 129 of the return can claim.
Item 75: Disability amount (for self) – Line 316 of Schedule 1 of the return
This is an amount the taxfiler can claim if during 2017 he or she had an impairment in physical or mental functions that is severe and prolonged. The taxfiler may be able to claim $8,113 if he or she meets certain conditions and has certification from a qualified practitioner.
Item 76: Disability amount transferred from a dependant – Line 318 of Schedule 1 of the return
This amount is all or part of the taxfiler’s dependant’s disability amount from line 316 if he or she resided in Canada at any time in 2017 and depended on the taxfiler for all or some of the basic necessities of life (food, shelter, or clothing).
In addition, one of the following situations has to apply:
- The taxfiler claimed an amount on line 305 for that dependant, or the taxfiler could have if he or she did not have a spouse or common-law partner and if the dependant did not have any income (see line 305 for conditions)
- The dependant was the taxfiler’s or the taxfiler’s spouse’s or common-law partner’s parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece or nephew and the taxfiler claimed an amount on line 306 or line 315 for that dependant, or could have if the dependant had no income and had been 18 years of age or older in 2017.
Item 77: Interest paid on student loans – Line 319 of Schedule 1 of the return
This is the amount of interest paid on a loan made to the taxfiler under the Canada Student Loans Act, the Canada Student Financial Assistance Act, or similar provincial or territorial government laws for post-secondary education in 2017 or the preceding five years.
Item 78: Tuition, education, and textbook amount – Line 323 of Schedule 1 of the return
This is eligible tuition fees and the education and textbook amounts.
Item 79: Tuition, education, and textbook amount transferred from a child – Line 324 of Schedule 1 of the return
This is eligible tuition fees and the education and textbook amounts transferred from a student. A student may transfer up to $5,000, minus the amount that he or she uses (even if there is still an unclaimed part), to his or her parent or grandparent.
Item 80: Amounts transferred from spouse or common-law partner – Line 326 of Schedule 1 of the return
This is amounts that a taxfiler’s spouse or common-law partner can transfer to the taxfiler if the spouse or common-law partner doesn’t need them to reduce his or her federal income tax to zero. The following amounts can be transferred:
- age amount
- family caregiver amount for children under 18 years of age
- pension income amount
- disability amount
- tuition, education and textbooks amounts
Item 81: Allowable amount of medical expenses – Line 332 of Schedule 1 of the return
This is the total allowable medical expenses reported on lines 330 and 331 of the return. This includes the allowable medical expense amount for the taxfiler, his or her spouse or common-law partner and his or her dependent children born in 2000 or later and the allowable amount of medical expenses for other dependants. As of 2017, payments for certain reproductive technologies are eligible, even if you do not have a medical condition that prevents you from conceiving a child.
Item 82: Total tax credits on personal amounts – Line 338 of Schedule 1 of the return
This is 15% of the total credit amounts from items 57 through 81.
Item 83: Allowable charitable donations and government gifts – Line 340 of Schedule 9 of the return
This is allowable charitable donations and government gifts. This amount is the lesser of:
- 75% of the taxfiler’s net income, plus 25% of the sum of gifts of depreciable property and gifts of capital property
- the total amount of eligible charitable donations and government gifts reported on line 1 of Schedule 9
Item 84: Eligible cultural and ecological gifts – Line 342 of Schedule 9 of the return
This is the eligible amount of cultural and ecological gifts. It is not limited to a percentage of net income.
Item 85: Total tax credit on donations and gifts – Line 349 of Schedule 1 of the return
This is the sum of lines 346, 348, and 341 of Schedule 9.
Item 86: Total federal non-refundable tax credits – Line 350 of Schedule 1 of the return
This is the sum of item 82, Total tax credits on personal amounts, and item 85, Total tax credit on donations and gifts.
Item 87: Federal dividend tax credit – Line 425 of Schedule 1 of the return
This is 15.0198% of the taxable amount of eligible dividends included on line 120 for taxfilers who received eligible dividends. Or it is 10.5217% of the taxable amount of dividends reported on line 180 for taxfilers who received dividends other than eligible dividends.
Item 88: Minimum tax carryover – Line 427 of Schedule 1 of the return
If the taxfiler paid minimum tax on any of his or her 2010 to 2016 tax returns but doesn’t have to pay minimum tax for 2017, he or she may be able to claim credits against his or her taxes for 2017 for all or part of the minimum tax paid in those years. See Form T691, Alternative Minimum Tax.
Item 89: Basic federal tax – Line 429 of Schedule 1 of the return
Item 90: Federal foreign tax credit – Line 405 of Schedule 1 of the return
This credit is for foreign income or profit taxes paid on income received from outside Canada and reported on the taxfiler’s Canadian tax return. See Form T2209, Federal Foreign Tax Credits. Note that the taxfiler may have deducted an amount on line 256 for income that is not taxable in Canada under a tax treaty. In that case, that income, or any tax withheld from it, is not in the foreign tax credit calculation.
Item 91: Federal political contribution tax credit – Line 410 of Schedule 1 of the return
This amount is the total contributions the taxfiler or his or her spouse or common-law partner made during 2017 to a registered federal political party or a candidate for election to the House of Commons. The eligible amount is the amount by which the fair market value of the monetary contribution exceeds any advantage that the taxfiler or his or her spouse or common-law partner received or will receive for making it. If the taxfiler’s total political contributions are $1,275 or more, the maximum that he or she can claim on line 410 is $650.
Item 92: Investment tax credit – Line 412 of Schedule 1 of the return
This is a credit the taxfiler may be eligible for if any of the following apply. He or she:
- bought certain new buildings, machinery or equipment and they were used in certain areas of Canada in qualifying activities such as farming, fishing, logging, manufacturing or processing
- has unclaimed credits in the last 10 years
- has an amount shown in box 41 of his or her T3 slip
- has an amount shown in box 107 or box 128 of his or her T5013 or T5013A slip
- has an amount shown in box 128 of his or her T101 slip
- has a partnership statement that allocates to him or her an amount that qualifies for this credit
- has an investment in a mining operation that allocates certain exploration expenditures to him or her
- employs an eligible apprentice in his or her business
The taxfiler can claim an investment tax credit if he or she carries on a business and creates one or more new child care spaces for the children of his or her employees and other children. See Form T2038(IND), Investment Tax Credit (Individuals).
Item 93: Labour-sponsored funds tax credit (provincially registered) – Line 414 of Schedule 1 of the return
This is a credit the taxfiler may be able to claim if he or she became the first registered holder to acquire or irrevocably subscribe to and pay for an approved share of the capital stock of a prescribed labour-sponsored venture capital corporation which is registered provincially.
Item 94: Alternative minimum tax payable
Minimum tax limits the tax advantage a taxfiler can receive in a year from certain incentives. A taxfiler has to pay minimum tax if it is more than the federal tax calculated in the usual manner. When calculating the taxable income for this tax, a basic exempt amount of $40,000 is allowed. This is the additional taxes paid in tax year 2017 that are eligible for the minimum tax carryover. This entire amount is already included in Item 89, Basic federal tax.
Item 95: Net federal tax – Line 420 of Schedule 1 of the return
This also includes the sum of the working income tax benefit (WITB) advance payments received and the additional tax on registered education savings plan (RESP) accumulated income payments.
Item 96: CPP contributions payable on self-employment and other earnings – Line 421 of Schedule 1 of the return
This is the Canada Pension Plan contributions for self-employed and other earnings.
Item 97: Social benefits repayment – Line 422 of Schedule 1 of the return
This is the social benefits to be repaid from Item 45.
Item 98: Working income tax benefit – Line 453 of the return
This is the benefit for low-income individuals and families who have earned income from employment or business.
Item 99: Eligible educator school supply tax credit – Line 469 of the return
This is the credit available to eligible educators for eligible teaching supplies expenses of up to $1,000. The refundable portion is 15% of total eligible expenses.
Item 100: Net provincial or territorial tax – Line 428 of Schedule 1 of the return
See Form 428 to determine the provincial or territorial tax rates. For the Quebec tax rates, visit the Revenu Québec website.
Item 101: Total tax payable – Line 435 of the return
This is the total of the amounts of net federal tax, Canada Pension Plan contributions payable on self-employment earnings, employment insurance premiums payable on self-employment and other eligible earnings, social benefits repayment, and provincial or territorial tax payable.
Description of final tables
Final Table 1 presents key statistics by the province and territory of taxation for all returns—non‑taxable and taxable.
Final Tables 2 through 5 present statistics for the items grouped under source of income, deductions, non-refundable tax credits, and tax payable. A detailed description of each item is in Description of items.
For more information on classification variables, see Major classification variables.
For each table, both the number of taxfilers and the respective dollar amounts are shown. In some cases, the total of the figures in the table may not match the total shown, either because of rounding or because of editing for confidentiality purposes. For an explanation of the confidentiality procedures, see Confidentiality procedures.
Final Table 1 – General statement by province and territory of taxation
This is the only table that presents data based on the province or territory of taxation instead of on the province or territory of residence. This table presents tax data by province or territory and also for returns from outside Canada.
Multiple jurisdictional taxfilers have been assigned to the province in which they allocated the highest percentage of their net income. In cases where it was not possible to determine which province they had allocated the highest percentage of their net income to, they were assigned to their province of residence as indicated on page 1 of their individual income tax and benefit returns. For more information, see Provincial or territorial classification.
The column headings are:
- number of returns
- total income assessed
- total deductions
- taxable income assessed
- total non-refundable tax credits
- net federal tax
- net provincial tax payable
- total net tax payable
Final Table 2 – Returns by total income class
This table presents information based on total income assessed. The table begins with the grand total, followed by income groupings beginning with $4,999 and under and ending with $250,000 and over.
Final Table 3 – Returns by major source of income
This table covers returns for nine broad major-source-of-income groups. The table begins with a grand total, followed by the nine broad major-source-of-income groups. For a description of the source of income groups, see Major source of income classification.
Final Table 4 – Returns by age and gender
This table presents information by age and gender. The table begins with a grand total. Following this total, there are 14 age groups, beginning with the under-20 age group and ending with the 80-and-over age group. The grand total includes taxfilers whose age or gender is not stated. For details on the age and gender classification, see Age and gender classification.
Final Table 5 – Returns by province and territory of residence
This table classifies tax returns according to the province or territory of residence listed on the taxfiler’s return. The table begins with a grand total, followed by the provinces and territories. For details on the province of residence classification, see Provincial or territorial classification.
Provincial and territorial tables in Tables 2, 3, and 4 are based on the province or territory of residence.
Tables in PDF format
The following tables are available in PDF format. If you have trouble reading PDF files, see this notice.
Please refer to the explanatory notes for information about this table.
- Final Table 1 – General statement by province and territory of taxation
- Final Table 2 – All returns by total income class
- Final Table 3 – All returns by major source of income
- Final Table 4 – All returns by age and gender
- Final Table 5 – All returns by province and territory of residence
Tables in CSV format
The following tables are in available comma-separated value (CSV) format. In other words, the fields are separated by a comma.
Please refer to the explanatory notes for information about these tables
- Final Table 1 – General statement by province and territory of taxation
- Final Table 2 – All returns by total income class
- Final Table 3 – All returns by major source of income
- Final Table 4 – All returns by age and gender
- Final Table 5 – All returns by province and territory of residence
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