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Final Table 2: All returns by total income class, All Canada

Please refer to the explanatory notes for information about this table

Final Table 2: All returns by total income class, All Canada
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 17166850   600   42460  
Number of non-taxable returns 2 8856280   320560   2379070  
Total number of returns 3 26023120   321170   2421520  
Employment income 4 17037040 685090775 12150 115032 1482190 1974470
Commissions (from employment) 5 482520 12683167 280 2318 10330 5079
Other employment income 6 2272330 10285124 1930 13784 63640 101821
Old Age Security pension 7 4571780 26248206 2720 15179 73200 53588
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 6127090 39013549 6620 30352 133390 236476
Other pensions or superannuation 9 3780100 70892128 1320 13870 17650 32643
Elected split-pension amount 10 1069990 10892280 640 4650 11200 24818
Universal Child Care Benefit (UCCB) 11 1661790 2491651 8860 13212 373410 591010
Employment Insurance and other benefits 12 2876980 19277992 2060 12249 41600 93396
Taxable amount of dividends 13 3934690 48524591 6760 22497 88660 43136
Interest and other investment income 14 6581720 15505018 15940 28122 302730 169043
Net partnership income 15 201510 245962 4400 -28942 2830 340
Registered disability savings plan (RDSP) income 16 180 200     20 11
Net rental income 17 1379350 4206989 15440 -156787 40580 18506
Taxable capital gains 18 1843400 17533649 4330 35965 48190 33004
Support payments received 19 88600 1070811 180 1017 3300 5748
Registered Retirement Savings Plan (RRSP) income 20 2341470 12616730 6440 24208 68290 80904
Other income 21 4280410 19104477 8880 21769 207000 246514
Net business income 22 1998700 24705346 46740 -762634 125210 174604
Net professional income 23 326640 19739045 3320 -39053 10870 14974
Net commission income 24 206790 4012261 3840 -25645 11990 12321
Net farming income 25 359460 1630264 11730 -312728 13360 -48684
Net fishing income 26 29480 379856 230 -4075 770 -911
Workers' compensation benefits 27 630460 5359358 520 3210 8260 15713
Social assistance payments 28 1573530 10562872 640 1772 116100 299200
Net federal supplements 29 1852110 8255327 1560 6392 34600 59048
Total income assessed 30 25777210 1070327627 75250 -964267 2421520 4236772
Registered pension plan (RPP) contributions 31 4647970 15767153 910 1184 18920 6000
RRSP deduction 32 6141930 32028073 2370 4040 24550 26355
Saskatchewan Pension Plan (SPP) deduction 33 1980 1046     60 27
Deduction for elected split-pension amount 34 1070530 10889895 40 168 410 471
Annual union, professional, or like dues 35 5632390 3720556 3510 1346 120810 12724
Universal Child Care Benefit repayment 36 12720 7985 170 183 3100 2211
Child care expenses 37 1240780 4190061 1490 2411 34320 28231
Disability supports deductions 38 1260 7016     30 27
Business investment loss 39 11260 326993 70 2792 280 8333
Moving expenses 40 108900 432579 190 340 3470 3151
Support payments made 41 78420 1039676 140 1269 430 1622
Carrying charges and interest expenses 42 2482510 4367538 3790 15848 30350 20958
Deductions for CPP or QPP contributions on self-employment and other earnings 43 1562830 1204478 720 301 30550 1999
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 407250 29664 280 13 14650 212
Exploration and development expenses 45 84250 1652223 130 821 370 589
Other employment expenses 46 831500 4144563 560 3604 3120 6664
Clergy residence deduction 47 28310 355100     70 130
Other deductions 48 851900 1936964 2690 3059 27710 23576
Total deductions before adjustments 49 14046830 82101564 13970 37411 267200 143281
Social benefits repayment 50 484840 1208671        
Net income after adjustments 51 25671130 988248390     2398040 4148022
Canadian Forces personnel and police deduction 52 14390 289747     10 5
Employee home relocation loan deduction 53 1540 361        
Security options deductions 54 49970 2473133     90 237
Other payments deductions 55 3769730 24174478 2500 11450 156850 374037
Limited partnership losses of other years 56 1770 18417        
Non-capital losses of other years 57 36410 332026 590 3992 2150 6116
Net capital losses of other years 58 539800 1809499 40 206 3560 2290
Capital gains deduction 59 58800 3623944 60 2000 350 416
Northern residents deductions 60 250290 853077 10 8 2400 1238
Additional deductions 61 203290 1237451 160 1055 5860 18307
Farming/fishing losses of prior years 62 13260 123805 90 3365 160 640
Total deductions from net income 63 4800620 34935938 3380 22576 170160 403297
Taxable income assessed 64 24990310 953487250     2318520 3762970
Basic personal amount 65 25976080 268158724 315060 3241071 2401610 24056958
Age amount 66 4673370 27299372 8310 53090 103870 642106
Spouse or common-law partner amount 67 2097360 14570561 12990 117320 114170 945292
Amount for eligible dependant 68 974480 9592366 4380 43353 68940 680376
Amount for children 17 and under 69 3762910 13608082 15840 57441 175110 652335
Amount for infirm dependants age 18 or older 70 13250 45434 50 241 230 782
CPP or QPP contributions through employment 71 14605290 20643314 6010 3285 249210 39038
CPP or QPP contributions self-employment and other eligible earnings 72 1562830 1204478 720 301 30550 1999
Employment Insurance premiums 73 14665660 7047375 6620 1380 519000 54170
Employment Insurance premiums on self-employment and other eligible earnings 74 3340 1164     110 5
PPIP premiums paid 75 3655750 603454 1130 75 125490 3557
PPIP premiums payable on employment income 76 109860 18901 30 2 2540 51
PPIP premiums payable on self-employment income 77 411930 38313 280 17 14840 275
Canada employment amount 78 17037990 17291382 12460 10973 867720 789196
Public transit amount 79 1578640 1212713 5900 2708 83090 34614
Children's fitness amount 80 1576820 840976 2820 1411 19680 8468
Home buyers' amount 81 183470 833631 160 693 1500 6106
Adoption expenses 82 2910 19016     30 69
Pension income amount 83 4417420 8402793 1850 3165 26470 35063
Caregiver amount 84 197260 854778 580 2467 3160 13001
Disability amount 85 614280 4440238 2760 20535 26250 192398
Disability amount transferred from a dependant 86 204610 1934534 660 6360 4910 50829
Interest paid on student loans 87 628130 302329 340 197 4490 1676
Tuition, education, and textbook amounts 88 1669920 7590275     670 659
Tuition, education, and textbook amounts transferred from a child 89 708330 3485185 90 271 610 1924
Amounts transferred from spouse 90 1157120 5353236 15240 67057 143090 616765
Allowable portion of medical expenses 91 4224060 9885811 11660 14928 88090 83488
Total tax credits on personal amounts 92 25983990 63791765 315080 547257 2402890 4336680
Allowable charitable donations and government gifts 93 5940960 8909692 250 137 13240 3560
Eligible cultural, ecological gifts 94 6210 51709     70 35
Total tax credit on donations and gifts 95 5894670 2459817 20 2 12170 634
Total federal non-refundable tax credits 96 25984610 66251582 315080 547259 2402970 4337314
Federal dividend tax credit 97 3492820 7072377 610   9460 32
Overseas employment tax credit 98 8000 77241        
Minimum tax carryover 99 36160 105828        
Basic federal tax 100 16207240 110847125 120 996 16740 8910
Federal foreign tax credit 101 1056460 769583     130 37
Federal political contribution tax credit 102 142560 22457        
Investment tax credit 103 48520 110449        
Labour-sponsored funds tax credit 104 305780 129722     20 1
Alternative minimum tax payable 105 34060 172737 70 965 10 39
Net federal tax 106 16160020 109877247 110 997 16410 4242
CPP contributions payable on self-employment and other earnings 107 1196740 1846141 500 380 23480 2741
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 3340 1164     110 5
Social benefits repayment 109 484840 1208671        
Net provincial or territorial tax 110 12184490 46934975 60 284 9070 918
Total tax payable 111 17166850 159873023 600 1662 42460 7913
Final Basic Table 2: All returns by total Inc. class, All Canada
Item Item code 5000 - 9999 # 5000 - 9999 $ 10000 - 14999 # 10000 - 14999 $ 15000 - 19999 # 15000 - 19999 $
Number of taxable returns 1 190550   606270   1033480  
Number of non-taxable returns 2 1853590   1975080   1481370  
Total number of returns 3 2044140   2581350   2514850  
Employment income 4 1057580 6467282 1147060 11026293 1119680 15247250
Commissions (from employment) 5 22020 19299 29400 45369 30840 76502
Other employment income 6 87210 292031 99020 366534 99810 367790
Old Age Security pension 7 155220 722301 583020 2921652 1022390 5974991
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 320690 1186006 703760 2916097 1119290 6243911
Other pensions or superannuation 9 44340 119618 129910 394300 410420 1446981
Elected split-pension amount 10 30690 127055 85020 520914 149290 1075019
Universal Child Care Benefit (UCCB) 11 161550 246544 180390 268739 145770 217011
Employment Insurance and other benefits 12 121320 525744 249980 1423949 328790 2232814
Taxable amount of dividends 13 84710 77342 147820 155419 215930 281252
Interest and other investment income 14 261370 250956 413690 433586 609030 767352
Net partnership income 15 2180 518 2830 857 4300 1182
Registered disability savings plan (RDSP) income 16 30 6 60 21 10 18
Net rental income 17 52080 94341 73780 153069 91130 183141
Taxable capital gains 18 48050 64899 69050 104108 93090 138856
Support payments received 19 6170 24716 9170 49492 10530 68405
Registered Retirement Savings Plan (RRSP) income 20 71920 185805 110480 352284 142750 477698
Other income 21 256120 622598 292350 802391 298220 750993
Net business income 22 221000 1133219 264020 2100091 211790 2070121
Net professional income 23 18050 85538 22110 161996 19220 178195
Net commission income 24 17620 69402 20820 126167 18570 137932
Net farming income 25 22900 24924 36520 114381 32110 89160
Net fishing income 26 1340 1120 2520 5344 3370 14478
Workers' compensation benefits 27 18490 61803 38490 183501 60300 365503
Social assistance payments 28 435040 2777720 542570 4613984 265750 1545474
Net federal supplements 29 130650 393689 496760 2918007 812400 3851284
Total income assessed 30 2044140 15574478 2581350 32158546 2514850 43803313
Registered pension plan (RPP) contributions 31 36370 10766 58220 26134 88310 51663
RRSP deduction 32 34490 43328 81960 104188 147720 230551
Saskatchewan Pension Plan (SPP) deduction 33 80 43 130 64 150 72
Deduction for elected split-pension amount 34 1600 2327 4500 6551 16290 28146
Annual union, professional, or like dues 35 187050 28242 219500 42285 232310 54741
Universal Child Care Benefit repayment 36 2000 1064 2170 1174 1310 757
Child care expenses 37 52570 79462 73470 142156 89820 202627
Disability supports deductions 38 50 95 90 163 120 430
Business investment loss 39 210 4841 310 6903 400 7335
Moving expenses 40 6360 6256 8230 9602 8750 12683
Support payments made 41 620 1904 1010 3023 1450 5066
Carrying charges and interest expenses 42 35610 28670 68490 43546 126720 66821
Deductions for CPP or QPP contributions on self-employment and other earnings 43 196460 34328 251010 86159 192910 97003
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 43940 1113 64190 2451 52710 2597
Exploration and development expenses 45 290 903 440 941 740 1501
Other employment expenses 46 6070 10955 11710 22479 20140 44679
Clergy residence deduction 47 180 568 390 1738 600 3170
Other deductions 48 35350 19192 57370 32613 78740 48030
Total deductions before adjustments 49 500940 274057 670650 532169 757060 857873
Social benefits repayment 50            
Net income after adjustments 51 2041820 15314070 2580130 31637162 2514070 42955217
Canadian Forces personnel and police deduction 52 20 23 20 50 20 35
Employee home relocation loan deduction 53         10  
Security options deductions 54 120 201 190 399 250 336
Other payments deductions 55 570090 3233344 1016690 7715499 1006010 5762303
Limited partnership losses of other years 56         20 26
Non-capital losses of other years 57 1290 5183 4330 9973 5090 17326
Net capital losses of other years 58 3910 4894 8760 8679 15810 17170
Capital gains deduction 59 360 719 860 1817 1280 3802
Northern residents deductions 60 3450 4828 7770 15804 12640 31707
Additional deductions 61 9070 37344 20060 99021 33640 184939
Farming/fishing losses of prior years 62 180 1095 960 1879 1160 3860
Total deductions from net income 63 584460 3287633 1045840 7853121 1045720 6021504
Taxable income assessed 64 1784880 12036579 2317010 23798239 2473460 37006682
Basic personal amount 65 2040550 20947434 2578710 26641727 2512970 26016340
Age amount 66 196190 1253322 620240 3992357 1049800 6764506
Spouse or common-law partner amount 67 115040 784308 174240 1175895 216920 1331073
Amount for eligible dependant 68 84340 841810 118460 1193693 101620 1013807
Amount for children 17 and under 69 158270 551108 224810 804916 224100 814348
Amount for infirm dependants age 18 or older 70 260 950 430 1588 770 2655
CPP or QPP contributions through employment 71 799960 138174 987970 345347 1018450 558022
CPP or QPP contributions self-employment and other eligible earnings 72 196460 34328 251010 86159 192910 97003
Employment Insurance premiums 73 916340 101548 1002740 169973 1012890 235807
Employment Insurance premiums on self-employment and other eligible earnings 74 290 28 480 76 440 99
PPIP premiums paid 75 224700 7491 258200 13172 272960 19453
PPIP premiums payable on employment income 76 5830 143 6790 254 6360 335
PPIP premiums payable on self-employment income 77 44240 1435 64680 3161 53250 3350
Canada employment amount 78 1081950 1100578 1173360 1196386 1152970 1178976
Public transit amount 79 105580 46829 130450 66983 128370 77366
Children's fitness amount 80 19750 8064 32770 13768 44340 19066
Home buyers' amount 81 1320 5715 2650 11188 5110 21674
Adoption expenses 82 30 134 50 204 70 282
Pension income amount 83 69730 106988 199310 324559 516500 878588
Caregiver amount 84 3630 14447 6120 23416 10130 39616
Disability amount 85 49830 360367 98490 709574 85710 618067
Disability amount transferred from a dependant 86 4410 44716 7010 69089 9550 85353
Interest paid on student loans 87 5100 1830 17330 6336 36210 14636
Tuition, education, and textbook amounts 88 1250 2443 218850 278712 284980 1080274
Tuition, education, and textbook amounts transferred from a child 89 660 2221 3420 7673 10760 38045
Amounts transferred from spouse 90 78850 334232 157100 783531 153680 787588
Allowable portion of medical expenses 91 127460 146945 264690 390084 510320 919153
Total tax credits on personal amounts 92 2041690 4025638 2579430 5746474 2513530 6392322
Allowable charitable donations and government gifts 93 22020 11057 81610 58004 209460 112436
Eligible cultural, ecological gifts 94 70 1028 160 125 360 497
Total tax credit on donations and gifts 95 20910 2304 79440 8421 205240 27593
Total federal non-refundable tax credits 96 2041720 4027942 2579470 5754894 2513560 6419916
Federal dividend tax credit 97 8140 69 56960 4314 108010 16447
Overseas employment tax credit 98         20 11
Minimum tax carryover 99     380 82 910 453
Basic federal tax 100 23440 12005 445480 103868 917580 537594
Federal foreign tax credit 101 310 81 7150 362 19850 1291
Federal political contribution tax credit 102     510 45 1680 162
Investment tax credit 103     500 60 940 292
Labour-sponsored funds tax credit 104 60 -2816 520 60 2690 505
Alternative minimum tax payable 105 10 53 20 52 10 28
Net federal tax 106 23090 11404 440020 103690 911270 536143
CPP contributions payable on self-employment and other earnings 107 157770 54123 190900 129931 143260 143628
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 290 28 480 76 440 99
Social benefits repayment 109            
Net provincial or territorial tax 110 23540 3750 143810 26551 501800 157888
Total tax payable 111 190550 69306 606270 260252 1033480 837779
Final Basic Table 2: All returns by total Inc. class, All Canada
Item Item code 20000 - 24999 # 20000 - 24999 $ 25000 - 29999 # 25000 - 29999 $ 30000 - 34999 # 30000 - 34999 $
Number of taxable returns 1 1471530   1471950   1509020  
Number of non-taxable returns 2 468140   177140   83130  
Total number of returns 3 1939670   1649090   1592150  
Employment income 4 1117010 19972851 1088890 24232258 1108710 30117857
Commissions (from employment) 5 31390 114442 30560 155608 29420 195477
Other employment income 6 118060 428869 134580 482670 153930 524789
Old Age Security pension 7 573130 3470857 385520 2347662 343630 2102554
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 702270 4882589 512810 3723453 470030 3467096
Other pensions or superannuation 9 482900 3105546 386910 4051744 376380 5252909
Elected split-pension amount 10 132460 1128721 97650 1062736 113320 1329430
Universal Child Care Benefit (UCCB) 11 123780 180427 111050 160896 101190 145925
Employment Insurance and other benefits 12 349830 2739383 334360 2678596 301910 2301942
Taxable amount of dividends 13 225820 401641 214200 548688 232540 727146
Interest and other investment income 14 522980 841064 439050 776674 434540 814034
Net partnership income 15 5430 1194 5770 2158 6720 2650
Registered disability savings plan (RDSP) income 16 10 6 10 27 10 64
Net rental income 17 91650 201725 84960 186081 86060 175900
Taxable capital gains 18 100650 173395 94790 197314 100630 220636
Support payments received 19 9570 78672 7830 73120 6890 71864
Registered Retirement Savings Plan (RRSP) income 20 160560 600187 162090 659815 174420 742222
Other income 21 283440 718642 257440 682311 263120 696625
Net business income 22 169100 1932418 134910 1715997 114190 1503550
Net professional income 23 16520 184208 14410 187093 13200 188379
Net commission income 24 16000 146033 13910 149123 12370 149052
Net farming income 25 26630 98851 23490 98832 22290 116663
Net fishing income 26 3840 25376 3540 31351 2810 32657
Workers' compensation benefits 27 72420 556678 70600 624839 66380 616990
Social assistance payments 28 116380 768211 43270 270429 20910 118167
Net federal supplements 29 252030 652441 59190 189438 27090 80699
Total income assessed 30 1939670 43404428 1649090 45288914 1592150 51695275
Registered pension plan (RPP) contributions 31 129550 100406 182100 181056 264800 338979
RRSP deduction 32 217400 396507 283020 582364 360170 816162
Saskatchewan Pension Plan (SPP) deduction 33 160 86 180 91 170 86
Deduction for elected split-pension amount 34 61200 156794 85120 363222 99170 535277
Annual union, professional, or like dues 35 263070 75035 303950 105334 361270 151757
Universal Child Care Benefit repayment 36 810 474 620 399 540 333
Child care expenses 37 100850 263484 107060 308623 111580 350093
Disability supports deductions 38 110 384 90 423 100 314
Business investment loss 39 500 9367 560 10204 610 11399
Moving expenses 40 8960 15674 8630 17938 7820 19431
Support payments made 41 2160 8179 2760 11934 3180 15339
Carrying charges and interest expenses 42 145390 88743 140090 98394 151260 112367
Deductions for CPP or QPP contributions on self-employment and other earnings 43 152060 97705 120170 92081 98690 84870
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 39920 2317 30120 1932 23670 1600
Exploration and development expenses 45 1110 2357 1250 2589 1500 4173
Other employment expenses 46 28910 72938 36480 99439 43420 132824
Clergy residence deduction 47 1020 6513 1680 11544 2290 18053
Other deductions 48 84380 53822 80520 56515 75420 57579
Total deductions before adjustments 49 847920 1350786 896470 1944081 983730 2650635
Social benefits repayment 50            
Net income after adjustments 51 1939130 42063974 1648700 43351623 1591810 49055470
Canadian Forces personnel and police deduction 52 40 171 60 640 90 1032
Employee home relocation loan deduction 53 10          
Security options deductions 54 340 498 350 606 430 781
Other payments deductions 55 390720 1977580 160000 1084750 109420 815897
Limited partnership losses of other years 56 20 22 20 50 20 56
Non-capital losses of other years 57 4610 21462 3590 20506 2790 18898
Net capital losses of other years 58 23500 24842 25080 30512 28410 37048
Capital gains deduction 59 1510 6174 1860 11160 2120 14243
Northern residents deductions 60 13890 36495 13970 39152 13650 40257
Additional deductions 61 29780 107126 19670 83508 16450 77647
Farming/fishing losses of prior years 62 1180 5712 1110 7034 960 6937
Total deductions from net income 63 445350 2180082 216950 1277919 167840 1012795
Taxable income assessed 64 1919660 39887994 1641230 42076232 1587180 48044916
Basic personal amount 65 1938200 20077907 1647830 17077631 1591110 16498481
Age amount 66 596810 3845905 408830 2634019 366160 2333501
Spouse or common-law partner amount 67 192160 1224999 147650 965776 128420 860979
Amount for eligible dependant 68 85190 843540 72440 713236 67030 656850
Amount for children 17 and under 69 220350 791309 212940 755089 220670 778195
Amount for infirm dependants age 18 or older 70 980 3297 950 3413 980 3311
CPP or QPP contributions through employment 71 1034120 789336 1019380 1000890 1043180 1284871
CPP or QPP contributions self-employment and other eligible earnings 72 152060 97705 120170 92081 98690 84870
Employment Insurance premiums 73 1023530 308634 1009850 375069 1029440 463548
Employment Insurance premiums on self-employment and other eligible earnings 74 400 118 290 100 240 97
PPIP premiums paid 75 281500 26011 289840 33289 307400 43150
PPIP premiums payable on employment income 76 5820 404 5610 494 5710 631
PPIP premiums payable on self-employment income 77 40350 2989 30510 2491 24020 2066
Canada employment amount 78 1168270 1185986 1148690 1162023 1177900 1187196
Public transit amount 79 121790 84869 109670 83423 104110 83381
Children's fitness amount 80 55610 24069 65530 28463 77180 33840
Home buyers' amount 81 8080 35050 11620 50966 15050 66697
Adoption expenses 82 90 389 120 552 140 705
Pension income amount 83 566220 1083530 443750 867775 428440 843072
Caregiver amount 84 13230 54144 14720 61866 15970 67958
Disability amount 85 73750 531440 57610 416508 48460 350599
Disability amount transferred from a dependant 86 11290 97144 12580 110607 14270 127717
Interest paid on student loans 87 48980 20407 57980 24770 63040 28309
Tuition, education, and textbook amounts 88 211500 1170150 168770 1008168 136790 813923
Tuition, education, and textbook amounts transferred from a child 89 19500 80474 26030 112589 32900 147727
Amounts transferred from spouse 90 129350 666119 99140 482499 79850 351983
Allowable portion of medical expenses 91 558260 1094579 481540 1021645 442660 993986
Total tax credits on personal amounts 92 1938650 5121076 1648180 4362815 1591420 4216146
Allowable charitable donations and government gifts 93 327380 192115 364960 252858 416670 322444
Eligible cultural, ecological gifts 94 430 323 410 399 460 412
Total tax credit on donations and gifts 95 322880 49263 360500 66251 412170 85375
Total federal non-refundable tax credits 96 1938680 5170339 1648240 4429066 1591460 4301521
Federal dividend tax credit 97 173550 37617 192910 61622 223610 90064
Overseas employment tax credit 98 30 22 60 57 70 106
Minimum tax carryover 99 1360 1030 1610 1711 1750 2500
Basic federal tax 100 1284350 1232346 1356070 1996051 1443840 2900063
Federal foreign tax credit 101 37580 2444 47240 3771 57820 5153
Federal political contribution tax credit 102 4510 452 6100 664 7810 903
Investment tax credit 103 1240 504 1280 668 1400 876
Labour-sponsored funds tax credit 104 6280 1494 11470 2487 20140 5767
Alternative minimum tax payable 105 30 223 30 64 40 84
Net federal tax 106 1277190 1228373 1351680 1988948 1440370 2888503
CPP contributions payable on self-employment and other earnings 107 114200 147694 91560 142832 76180 134717
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 400 118 290 100 240 97
Social benefits repayment 109            
Net provincial or territorial tax 110 996270 479427 1041740 831881 1071670 1155374
Total tax payable 111 1471530 1855679 1471950 2963864 1509020 4178849
Final Basic Table 2: All returns by total Inc. class, All Canada
Item Item code 35000 - 39999 # 35000 - 39999 $ 40000 - 44999 # 40000 - 44999 $ 45000 - 49999 # 45000 - 49999 $
Number of taxable returns 1 1451660   1342350   1126670  
Number of non-taxable returns 2 43760   25140   15670  
Total number of returns 3 1495420   1367490   1142340  
Employment income 4 1097730 35246180 1018870 37200829 897520 37146238
Commissions (from employment) 5 28530 241228 27140 285263 24760 318126
Other employment income 6 159710 500087 158540 477596 139610 430123
Old Age Security pension 7 277170 1697044 243390 1491672 168080 1029101
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 398850 2971264 359280 2659912 261020 1969924
Other pensions or superannuation 9 333650 5935504 312660 6587674 232520 5925952
Elected split-pension amount 10 95020 1202761 108430 1361861 46850 570158
Universal Child Care Benefit (UCCB) 11 89250 129164 74070 107945 59700 87115
Employment Insurance and other benefits 12 256260 1809765 205770 1390338 156860 1026656
Taxable amount of dividends 13 239030 958985 252050 1174804 218560 1173436
Interest and other investment income 14 410930 781426 398900 798462 329080 652188
Net partnership income 15 7300 3107 8420 4176 7720 3929
Registered disability savings plan (RDSP) income 16            
Net rental income 17 84690 174700 83950 180417 73180 151532
Taxable capital gains 18 102620 243257 109410 283189 95600 280363
Support payments received 19 6210 67635 5190 60605 4280 57993
Registered Retirement Savings Plan (RRSP) income 20 180520 790157 177460 814462 154690 716232
Other income 21 258160 727109 256070 751115 215480 652475
Net business income 22 99660 1353020 89950 1248925 73610 1057973
Net professional income 23 12340 188444 12180 204758 11160 205181
Net commission income 24 11200 151769 10430 158066 8770 151215
Net farming income 25 20340 109520 20890 154588 16260 95179
Net fishing income 26 2250 33150 2000 34953 1360 26446
Workers' compensation benefits 27 59280 565550 49300 483953 40300 410253
Social assistance payments 28 11580 64469 6790 35572 4310 22212
Net federal supplements 29 15060 41414 7960 20741 4040 11370
Total income assessed 30 1495420 55986722 1367490 57971902 1142340 54171371
Registered pension plan (RPP) contributions 31 341200 548659 360270 707817 357790 828452
RRSP deduction 32 422810 1067218 446760 1276272 434980 1424475
Saskatchewan Pension Plan (SPP) deduction 33 160 84 140 73 120 66
Deduction for elected split-pension amount 34 108430 685621 108120 821734 99000 939700
Annual union, professional, or like dues 35 411840 204305 408440 229464 386420 246165
Universal Child Care Benefit repayment 36 440 290 330 205 240 160
Child care expenses 37 107100 360455 93260 340035 79790 306292
Disability supports deductions 38 100 298 80 277 70 262
Business investment loss 39 570 11651 610 12652 590 10221
Moving expenses 40 7010 20240 6360 21224 5630 21162
Support payments made 41 3560 19098 3910 21970 3750 23041
Carrying charges and interest expenses 42 153940 122138 157780 135355 139690 134566
Deductions for CPP or QPP contributions on self-employment and other earnings 43 84740 79559 76280 77709 59300 66586
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 19540 1399 17300 1342 13680 1154
Exploration and development expenses 45 1750 4712 2160 5942 2240 7674
Other employment expenses 46 47780 155182 51670 178074 52610 199745
Clergy residence deduction 47 2300 20434 2540 25260 2600 28905
Other deductions 48 66590 57644 56200 53383 44580 49131
Total deductions before adjustments 49 1034070 3358989 1007140 3908788 906420 4287756
Social benefits repayment 50         10 1
Net income after adjustments 51 1495180 52635382 1367290 54069252 1142190 49887709
Canadian Forces personnel and police deduction 52 150 1980 390 4844 870 14674
Employee home relocation loan deduction 53 10 1        
Security options deductions 54 570 1159 710 1568 790 1655
Other payments deductions 55 83350 671434 62590 540267 47780 443834
Limited partnership losses of other years 56 40 127 60 206 60 165
Non-capital losses of other years 57 2230 17109 1720 14771 1330 11931
Net capital losses of other years 58 29920 40853 32770 45920 29840 48823
Capital gains deduction 59 2200 18928 2520 26095 2440 29974
Northern residents deductions 60 13190 39744 12800 39350 11860 38258
Additional deductions 61 13040 65836 10780 56269 7790 49128
Farming/fishing losses of prior years 62 870 6648 740 5840 640 5637
Total deductions from net income 63 140270 863819 120550 735130 99710 644080
Taxable income assessed 64 1492000 51773690 1365450 53335720 1140890 49248769
Basic personal amount 65 1494570 15501715 1366750 14179193 1141680 11845178
Age amount 66 298590 1763348 261270 1396296 182370 881501
Spouse or common-law partner amount 67 114090 780343 98530 680404 86000 598939
Amount for eligible dependant 68 61600 601494 51770 503795 42550 413324
Amount for children 17 and under 69 223910 785840 212180 744598 195250 688283
Amount for infirm dependants age 18 or older 70 980 3348 950 3151 870 2934
CPP or QPP contributions through employment 71 1036660 1537446 958860 1644091 848200 1640709
CPP or QPP contributions self-employment and other eligible earnings 72 84740 79559 76280 77709 59300 66586
Employment Insurance premiums 73 1021740 542927 946040 573483 834280 540467
Employment Insurance premiums on self-employment and other eligible earnings 74 220 104 180 105 130 76
PPIP premiums paid 75 298190 49288 253300 47190 216150 45711
PPIP premiums payable on employment income 76 5860 780 6360 1009 6610 1225
PPIP premiums payable on self-employment income 77 19900 1809 17580 1732 13960 1492
Canada employment amount 78 1165280 1175042 1079860 1090125 942940 957882
Public transit amount 79 100810 85476 91970 80578 81950 73745
Children's fitness amount 80 86810 38781 89880 41461 89470 42326
Home buyers' amount 81 17180 76781 17460 78335 16410 74629
Adoption expenses 82 160 837 170 1030 180 1111
Pension income amount 83 377320 743485 358750 708130 258740 509953
Caregiver amount 84 16190 69685 15310 66602 13750 60079
Disability amount 85 38030 275250 30200 218512 21910 158586
Disability amount transferred from a dependant 86 14970 136568 14570 135871 13140 123545
Interest paid on student loans 87 62130 29107 56610 27642 48900 24710
Tuition, education, and textbook amounts 88 111880 646308 93540 511664 76320 400894
Tuition, education, and textbook amounts transferred from a child 89 39250 179412 41200 190771 41000 192676
Amounts transferred from spouse 90 60530 249775 42590 178878 31200 135985
Allowable portion of medical expenses 91 373040 867738 306730 780738 216420 574069
Total tax credits on personal amounts 92 1494840 3933337 1366980 3594464 1141860 3008492
Allowable charitable donations and government gifts 93 434600 359012 430830 379621 391960 361398
Eligible cultural, ecological gifts 94 470 579 490 681 370 645
Total tax credit on donations and gifts 95 430440 95804 427200 101802 388840 97302
Total federal non-refundable tax credits 96 1494870 4029141 1367010 3696266 1141880 3105794
Federal dividend tax credit 97 235830 123784 251470 158862 218900 163653
Overseas employment tax credit 98 130 247 160 356 190 563
Minimum tax carryover 99 1670 2973 1700 3692 1570 3843
Basic federal tax 100 1412130 3659854 1315950 4228798 1109940 4409590
Federal foreign tax credit 101 63490 6731 69310 8329 61920 9800
Federal political contribution tax credit 102 8610 1062 9840 1251 8830 1157
Investment tax credit 103 1450 990 1520 1202 1380 1135
Labour-sponsored funds tax credit 104 27330 8679 26140 9467 26770 10890
Alternative minimum tax payable 105 60 107 60 227 80 120
Net federal tax 106 1409420 3643513 1313810 4209744 1108160 4387857
CPP contributions payable on self-employment and other earnings 107 65990 127837 59680 125088 46890 107414
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 220 104 180 105 130 76
Social benefits repayment 109         10 1
Net provincial or territorial tax 110 1047490 1450256 993950 1758425 842840 1812223
Total tax payable 111 1451660 5221941 1342350 6093591 1126670 6307899
Final Basic Table 2: All returns by total Inc. class, All Canada
Item Item code 50000 - 54999 # 50000 - 54999 $ 55000 - 59999 # 55000 - 59999 $ 60000 - 69999 # 60000 - 69999 $
Number of taxable returns 1 965370   826030   1331490  
Number of non-taxable returns 2 9910   6180   7420  
Total number of returns 3 975280   832210   1338910  
Employment income 4 786920 36236998 687180 34815790 1118710 64221138
Commissions (from employment) 5 22300 345198 19770 354923 33580 725786
Other employment income 6 124750 384071 111720 336324 193920 578967
Old Age Security pension 7 128630 786589 102990 629481 164370 1003328
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 204260 1552756 163820 1244668 250320 1902132
Other pensions or superannuation 9 184680 5288821 149400 4619571 229640 7584630
Elected split-pension amount 10 29610 353675 25380 318070 51570 726780
Universal Child Care Benefit (UCCB) 11 47950 70189 37480 54717 53340 77879
Employment Insurance and other benefits 12 120550 762846 92280 564951 126990 727517
Taxable amount of dividends 13 198820 1326230 177300 1195396 317460 2586588
Interest and other investment income 14 283450 576773 246960 523345 417870 968461
Net partnership income 15 7490 3964 7140 4226 14470 7238
Registered disability savings plan (RDSP) income 16            
Net rental income 17 66330 144366 58990 128616 100930 237862
Taxable capital gains 18 86730 281358 79610 289357 143720 614041
Support payments received 19 3530 49688 2820 42419 4100 80262
Registered Retirement Savings Plan (RRSP) income 20 135990 658702 118390 608485 191820 1083969
Other income 21 186300 584119 164140 538198 281720 965001
Net business income 22 61840 937691 52610 833681 84570 1409209
Net professional income 23 10420 206994 9710 207713 17660 423040
Net commission income 24 7340 144293 6320 133767 10590 265664
Net farming income 25 13850 89272 11730 74903 19990 140222
Net fishing income 26 1130 24813 880 22231 1210 32365
Workers' compensation benefits 27 31340 299837 24940 231066 33740 316928
Social assistance payments 28 2730 13300 1820 7978 2200 9282
Net federal supplements 29 2440 7059 1670 4663 2310 6714
Total income assessed 30 975280 51129604 832210 47784539 1338910 86695008
Registered pension plan (RPP) contributions 31 341600 914093 323710 989447 548640 1985698
RRSP deduction 32 406210 1483952 369010 1466396 635460 2859170
Saskatchewan Pension Plan (SPP) deduction 33 110 61 90 51 120 65
Deduction for elected split-pension amount 34 83360 954301 67150 887391 98110 1415179
Annual union, professional, or like dues 35 357740 254112 330540 259468 554110 486632
Universal Child Care Benefit repayment 36 190 128 150 102 220 147
Child care expenses 37 67110 270904 55050 230740 83590 368604
Disability supports deductions 38 50 302 50 157 80 381
Business investment loss 39 590 13347 490 9911 870 19355
Moving expenses 40 4930 20809 4390 22428 7390 41841
Support payments made 41 3890 25667 3600 25052 7050 53257
Carrying charges and interest expenses 42 127210 135576 114930 129320 202590 252153
Deductions for CPP or QPP contributions on self-employment and other earnings 43 42370 55302 32090 45049 46620 69416
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 11900 1085 9950 974 14300 1661
Exploration and development expenses 45 2320 9019 2350 10071 4970 24205
Other employment expenses 46 51800 212264 48990 211726 86390 399058
Clergy residence deduction 47 2570 32631 2380 33747 3860 61565
Other deductions 48 35540 44677 28950 41376 43880 77821
Total deductions before adjustments 49 803860 4428231 707570 4363407 1160740 8116208
Social benefits repayment 50 2590 389 25940 14929 82510 71924
Net income after adjustments 51 975140 46708000 832100 43409432 1338740 78515312
Canadian Forces personnel and police deduction 52 950 13408 2120 42396 3880 70925
Employee home relocation loan deduction 53 20 3 30 4 60 12
Security options deductions 54 970 2043 1090 2637 2200 5522
Other payments deductions 55 35990 320195 28070 243746 37770 332918
Limited partnership losses of other years 56 40 168 60 189 110 371
Non-capital losses of other years 57 1020 10982 830 9411 1240 15070
Net capital losses of other years 58 27170 48166 25330 48415 47170 97438
Capital gains deduction 59 2260 31125 2180 35881 4570 101643
Northern residents deductions 60 11420 38138 10860 37662 20170 72773
Additional deductions 61 5760 31476 4660 26358 7330 42600
Farming/fishing losses of prior years 62 620 5667 490 4664 820 7766
Total deductions from net income 63 83080 501369 72870 451361 120490 747039
Taxable income assessed 64 974730 46207964 831780 42958813 1338280 77769990
Basic personal amount 65 974680 10113140 831740 8630223 1338160 13885606
Age amount 66 140340 600995 112450 411660 178590 467317
Spouse or common-law partner amount 67 75960 532721 67440 474471 114960 817445
Amount for eligible dependant 68 35090 340904 29090 281483 44650 431367
Amount for children 17 and under 69 180010 637582 163070 580839 285680 1027849
Amount for infirm dependants age 18 or older 70 720 2447 660 2218 1010 3415
CPP or QPP contributions through employment 71 744410 1504860 651150 1336938 1061310 2205020
CPP or QPP contributions self-employment and other eligible earnings 72 42370 55302 32090 45049 46620 69416
Employment Insurance premiums 73 731440 485100 641960 431608 1038750 707569
Employment Insurance premiums on self-employment and other eligible earnings 74 110 64 90 58 130 81
PPIP premiums paid 75 183120 43141 155290 40231 240630 68714
PPIP premiums payable on employment income 76 6780 1417 6470 1507 10170 2591
PPIP premiums payable on self-employment income 77 12140 1402 10190 1260 14510 2147
Canada employment amount 78 820660 837912 713160 730644 1155800 1188407
Public transit amount 79 70460 64658 62030 57795 97440 91434
Children's fitness amount 80 87060 42432 82440 41101 153120 79350
Home buyers' amount 81 15160 69228 13240 61047 20820 96774
Adoption expenses 82 170 1056 150 1118 310 2279
Pension income amount 83 202590 399237 163830 322794 253260 499018
Caregiver amount 84 11380 49850 10120 44527 15760 69784
Disability amount 85 16330 118176 12380 89608 17780 128730
Disability amount transferred from a dependant 86 11630 111756 10420 99942 17460 169269
Interest paid on student loans 87 42440 22481 35940 19587 56010 32002
Tuition, education, and textbook amounts 88 63950 318814 52870 273001 80180 384827
Tuition, education, and textbook amounts transferred from a child 89 39240 185069 37360 177727 68890 332884
Amounts transferred from spouse 90 24610 107689 20260 89173 31760 137473
Allowable portion of medical expenses 91 162250 445685 123600 354894 173160 541931
Total tax credits on personal amounts 92 974850 2563968 831880 2190075 1338390 3516405
Allowable charitable donations and government gifts 93 356240 346682 321800 327828 552900 626104
Eligible cultural, ecological gifts 94 340 823 330 909 520 1768
Total tax credit on donations and gifts 95 353600 93673 319760 88763 549860 170578
Total federal non-refundable tax credits 96 974890 2657641 831890 2278838 1338420 3686983
Federal dividend tax credit 97 199640 185954 178390 172260 319520 375249
Overseas employment tax credit 98 210 690 190 793 440 2139
Minimum tax carryover 99 1490 4108 1460 3922 2990 8024
Basic federal tax 100 953120 4584039 818940 4645747 1323120 9234416
Federal foreign tax credit 101 56790 10963 52310 11725 97020 26834
Federal political contribution tax credit 102 8220 1118 7670 1071 14230 2087
Investment tax credit 103 1420 1308 1380 1242 2630 2566
Labour-sponsored funds tax credit 104 24910 10666 23650 10521 39500 18683
Alternative minimum tax payable 105 90 150 110 209 470 681
Net federal tax 106 951570 4561174 817600 4622317 1320930 9186386
CPP contributions payable on self-employment and other earnings 107 33390 88428 25300 71887 36370 109626
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 110 64 90 58 130 81
Social benefits repayment 109 2590 389 25940 14929 82510 71924
Net provincial or territorial tax 110 728740 1875416 630970 1882258 1035340 3708984
Total tax payable 111 965370 6525841 826030 6591838 1331490 13077886
Final Basic Table 2: All returns by total Inc. class, All Canada
Item Item code 70000 - 79999 # 70000 - 79999 $ 80000 - 89999 # 80000 - 89999 $ 90000 - 99999 # 90000 - 99999 $
Number of taxable returns 1 997390   731890   512790  
Number of non-taxable returns 2 3360   1680   1070  
Total number of returns 3 1000750   733570   513860  
Employment income 4 870840 58326466 649670 49528866 459300 38942378
Commissions (from employment) 5 25940 687800 20170 639901 16020 582546
Other employment income 6 153580 464156 110510 377709 79180 300340
Old Age Security pension 7 94070 570383 59020 354478 37680 222766
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 147200 1120247 93430 710772 59980 457100
Other pensions or superannuation 9 138750 5011328 89080 3385449 57670 2282052
Elected split-pension amount 10 29910 397580 20700 263996 11440 112228
Universal Child Care Benefit (UCCB) 11 34560 51133 22200 33055 12940 19232
Employment Insurance and other benefits 12 76710 409032 43580 226873 24950 129927
Taxable amount of dividends 13 251850 2335823 200860 2118359 153860 1774977
Interest and other investment income 14 319700 734353 246460 597765 182600 465914
Net partnership income 15 12430 8354 10890 7117 9240 7227
Registered disability savings plan (RDSP) income 16            
Net rental income 17 80310 200858 63510 169247 46580 147385
Taxable capital gains 18 115700 572410 93970 553468 73970 495109
Support payments received 19 2630 58678 1800 44131 1220 36568
Registered Retirement Savings Plan (RRSP) income 20 138980 827668 99900 641399 68230 487770
Other income 21 220680 853538 171680 726287 127580 617663
Net business income 22 61980 1123254 45950 909559 32360 723872
Net professional income 23 15510 428981 13090 437902 10850 435666
Net commission income 24 7950 237148 6160 218330 4550 194530
Net farming income 25 14890 104061 11250 84736 8020 66688
Net fishing income 26 710 23272 470 17334 270 10373
Workers' compensation benefits 27 20520 186199 13270 118867 8070 76599
Social assistance payments 28 1150 4914 690 2851 420 1655
Net federal supplements 29 1190 3307 710 1934 520 1561
Total income assessed 30 1000750 74740943 733570 62170386 513860 48592127
Registered pension plan (RPP) contributions 31 463010 2056556 358510 1953723 252830 1559055
RRSP deduction 32 527980 2726853 416060 2473572 309520 2146814
Saskatchewan Pension Plan (SPP) deduction 33 100 54 80 40 40 23
Deduction for elected split-pension amount 34 66160 966538 43300 670373 29740 498510
Annual union, professional, or like dues 35 458910 451684 344860 367227 233430 255561
Universal Child Care Benefit repayment 36 160 114 110 99 70 59
Child care expenses 37 59540 277166 40350 201262 25830 133083
Disability supports deductions 38 50 415 30 179 40 258
Business investment loss 39 790 16987 690 16382 520 14792
Moving expenses 40 5420 37766 4050 32603 2950 26589
Support payments made 41 6220 54444 5400 52543 4670 51782
Carrying charges and interest expenses 42 163190 238427 132560 212982 102210 182269
Deductions for CPP or QPP contributions on self-employment and other earnings 43 32080 50707 23510 38697 17530 29751
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 8490 1247 5970 980 4480 784
Exploration and development expenses 45 4630 26834 4420 29280 4040 32650
Other employment expenses 46 68730 335421 55680 283845 44600 240811
Clergy residence deduction 47 2410 42560 1320 24355 800 15614
Other deductions 48 30240 66977 21560 61913 15200 56496
Total deductions before adjustments 49 900710 7350749 672370 6420055 476320 5244903
Social benefits repayment 50 95290 105324 67210 122104 45070 113178
Net income after adjustments 51 1000630 67290539 733460 55636088 513780 43239612
Canadian Forces personnel and police deduction 52 2210 47418 1220 28766 760 19197
Employee home relocation loan deduction 53 60 11 110 21 120 17
Security options deductions 54 2300 7352 2220 7621 2190 8832
Other payments deductions 55 22580 194363 14490 123566 8850 79636
Limited partnership losses of other years 56 90 299 100 562 100 407
Non-capital losses of other years 57 870 12903 520 8845 400 7133
Net capital losses of other years 58 38590 90212 31720 81651 25310 72381
Capital gains deduction 59 3530 90902 3090 94991 2600 87907
Northern residents deductions 60 18260 68456 16100 63635 13720 57821
Additional deductions 61 4720 35120 3150 25685 2220 21527
Farming/fishing losses of prior years 62 660 6635 490 5296 410 5204
Total deductions from net income 63 90280 553672 70370 440639 54360 360061
Taxable income assessed 64 1000310 66737994 733250 55196884 513640 42880709
Basic personal amount 65 1000100 10378083 733050 7606922 513410 5327207
Age amount 66 93000 159526 30320 53253 13390 21149
Spouse or common-law partner amount 67 94410 682496 75690 551817 57450 423605
Amount for eligible dependant 68 33330 321712 23790 229973 15340 147835
Amount for children 17 and under 69 242240 883213 194610 716613 144980 541384
Amount for infirm dependants age 18 or older 70 830 2777 630 2044 450 1499
CPP or QPP contributions through employment 71 833410 1748402 625300 1318015 443130 936514
CPP or QPP contributions self-employment and other eligible earnings 72 32080 50707 23510 38697 17530 29751
Employment Insurance premiums 73 809750 560175 602000 423273 423820 299790
Employment Insurance premiums on self-employment and other eligible earnings 74 70 45 60 36 40 23
PPIP premiums paid 75 175670 52203 106920 31907 70870 21288
PPIP premiums payable on employment income 76 7730 2085 5810 1611 4460 1260
PPIP premiums payable on self-employment income 77 8590 1613 6010 1267 4500 1013
Canada employment amount 78 893430 923760 664150 688808 468890 486895
Public transit amount 79 75570 71940 56470 54783 41160 40740
Children's fitness amount 80 141050 77620 120780 70186 93700 57167
Home buyers' amount 81 13570 63844 8240 38906 5260 24865
Adoption expenses 82 260 1841 220 1570 180 1250
Pension income amount 83 156440 307579 102470 200975 66790 130566
Caregiver amount 84 12040 54430 9480 43756 6750 31016
Disability amount 85 10240 74107 6620 47912 4200 30399
Disability amount transferred from a dependant 86 14060 137962 11110 109602 8110 79830
Interest paid on student loans 87 36260 19636 21660 11115 11930 6011
Tuition, education, and textbook amounts 88 55400 220685 38420 143929 24660 96790
Tuition, education, and textbook amounts transferred from a child 89 66420 328734 57390 290556 46850 243442
Amounts transferred from spouse 90 23270 97396 17280 70988 12310 50063
Allowable portion of medical expenses 91 104270 343628 64570 233374 44280 165612
Total tax credits on personal amounts 92 1000300 2634930 733200 1947283 513550 1379545
Allowable charitable donations and government gifts 93 450000 537172 357420 472616 268430 381150
Eligible cultural, ecological gifts 94 450 1729 320 2033 210 1393
Total tax credit on donations and gifts 95 448180 146937 356200 129125 267650 104945
Total federal non-refundable tax credits 96 1000320 2781867 733220 2076408 513560 1484490
Federal dividend tax credit 97 253780 340523 202080 308706 154690 258491
Overseas employment tax credit 98 510 3044 540 3553 530 3903
Minimum tax carryover 99 2400 5938 2090 5068 1690 4255
Basic federal tax 100 993250 8698552 729700 7670662 511580 6305007
Federal foreign tax credit 101 79410 28916 65330 29159 52010 27486
Federal political contribution tax credit 102 11070 1686 9080 1411 6890 1137
Investment tax credit 103 2480 2470 2320 2416 2230 2424
Labour-sponsored funds tax credit 104 31750 15954 20300 10926 13760 7741
Alternative minimum tax payable 105 1750 1227 2910 2408 2860 3214
Net federal tax 106 991660 8651854 728460 7628962 510660 6268424
CPP contributions payable on self-employment and other earnings 107 24940 79353 18210 60018 13420 45620
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 70 45 60 36 40 23
Social benefits repayment 109 95290 105324 67210 122104 45070 113178
Net provincial or territorial tax 110 788560 3501289 603000 3229017 426830 2721592
Total tax payable 111 997390 12338507 731890 11040725 512790 9149216
Final Basic Table 2: All returns by total Inc. 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 991840   370400   193130  
Number of non-taxable returns 2 2340   1200   440  
Total number of returns 3 994180   371600   193570  
Employment income 4 868100 88465324 303020 43407205 145910 52400069
Commissions (from employment) 5 44060 2208934 23490 2152616 12530 3526753
Other employment income 6 176300 985804 70440 804648 35910 2067010
Old Age Security pension 7 83330 474767 43110 229091 31120 150723
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 124990 968121 57340 457569 37730 313104
Other pensions or superannuation 9 122850 5224655 51410 2558621 27960 2070261
Elected split-pension amount 10 20170 224046 7090 62592 3550 25190
Universal Child Care Benefit (UCCB) 11 18000 27433 4960 7903 1340 2123
Employment Insurance and other benefits 12 35980 179804 5980 34034 1220 8176
Taxable amount of dividends 13 377250 6689197 196730 6525915 134490 18407760
Interest and other investment income 14 409830 1394468 198120 1141612 138490 2789419
Net partnership income 15 29100 30100 23510 46927 29330 139639
Registered disability savings plan (RDSP) income 16            
Net rental income 17 105500 454548 49020 398116 30680 963365
Taxable capital gains 18 189860 1914628 108260 2282310 85170 8755983
Support payments received 19 2280 108366 700 56157 230 35273
Registered Retirement Savings Plan (RRSP) income 20 125180 1305861 39350 771426 14030 787476
Other income 21 290570 2123486 142900 1960252 98550 4063390
Net business income 22 66980 2030372 26920 1345907 15340 1864518
Net professional income 23 35360 2152635 31030 3877287 29650 10009112
Net commission income 24 10870 653763 5270 526918 2240 412411
Net farming income 25 18860 205789 8650 147329 5720 176577
Net fishing income 26 560 27067 180 13678 70 8834
Workers' compensation benefits 27 11420 149591 2220 63972 620 28307
Social assistance payments 28 760 3572 260 1270 150 840
Net federal supplements 29 1060 2961 560 1528 340 1076
Total income assessed 30 994180 118005296 371600 68874880 193570 109007390
Registered pension plan (RPP) contributions 31 391980 2499961 99140 722210 30140 285293
RRSP deduction 32 644450 6439620 249310 3874851 127720 2585387
Saskatchewan Pension Plan (SPP) deduction 33 70 39 30 15    
Deduction for elected split-pension amount 34 62600 1205242 24740 509487 11490 242863
Annual union, professional, or like dues 35 347410 379575 81610 89000 25620 25898
Universal Child Care Benefit repayment 36 80 68 20 10    
Child care expenses 37 40500 217871 12770 76884 4740 29677
Disability supports deductions 38 80 974 20 337 30 1340
Business investment loss 39 1320 39050 760 38986 530 62486
Moving expenses 40 5860 63067 1910 27718 590 12056
Support payments made 41 12280 186238 6880 176811 5460 301436
Carrying charges and interest expenses 42 252610 592118 133060 523500 101030 1233787
Deductions for CPP or QPP contributions on self-employment and other earnings 43 46610 82767 32290 61616 26860 52872
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 12530 2437 10470 2296 9190 2068
Exploration and development expenses 45 14590 146166 14020 214371 20950 1127425
Other employment expenses 46 105740 704478 45210 446054 21890 384323
Clergy residence deduction 47 1090 22357 180 4983 40 945
Other deductions 48 33820 219589 18090 280149 15080 633424
Total deductions before adjustments 49 919100 12801618 342840 7049277 177760 6981291
Social benefits repayment 50 97350 396299 41990 231801 26880 152708
Net income after adjustments 51 993980 104821580 371450 61608088 193490 101901857
Canadian Forces personnel and police deduction 52 1360 38506 180 4768 40 911
Employee home relocation loan deduction 53 480 94 400 149 210 45
Security options deductions 54 10110 66333 11130 154304 13930 2211038
Other payments deductions 55 12660 154909 2540 65454 800 29296
Limited partnership losses of other years 56 330 1396 280 1585 410 12288
Non-capital losses of other years 57 910 23813 500 21147 410 75456
Net capital losses of other years 58 68860 261280 40850 255277 33210 593442
Capital gains deduction 59 8090 398174 7360 669202 9550 1998790
Northern residents deductions 60 34710 152370 16700 65186 2740 10195
Additional deductions 61 5040 85429 2630 84683 1510 104394
Farming/fishing losses of prior years 62 940 13498 470 10992 320 15436
Total deductions from net income 63 136450 1195803 76490 1332748 55980 5051291
Taxable income assessed 64 993500 103629863 371170 60280857 193370 96852386
Basic personal amount 65 992890 10299737 370510 3840701 192500 1993471
Age amount 66 10940 18613 1290 4761 620 2148
Spouse or common-law partner amount 67 128470 968940 54110 422578 28670 231161
Amount for eligible dependant 68 24500 234774 7370 70225 3000 28817
Amount for children 17 and under 69 291990 1102077 114930 444662 61980 250402
Amount for infirm dependants age 18 or older 70 960 3395 360 1293 190 673
CPP or QPP contributions through employment 71 831100 1751533 283700 593025 129820 267798
CPP or QPP contributions self-employment and other eligible earnings 72 46610 82767 32290 61616 26860 52872
Employment Insurance premiums 73 764030 540177 238470 168198 92980 64479
Employment Insurance premiums on self-employment and other eligible earnings 74 60 34 20 13    
PPIP premiums paid 75 131990 39675 41490 12111 20890 5798
PPIP premiums payable on employment income 76 8070 2307 2250 636 600 158
PPIP premiums payable on self-employment income 77 12610 3154 10520 2968 9230 2672
Canada employment amount 78 888190 921961 311930 323147 150390 155485
Public transit amount 79 78190 77994 24430 23935 9220 9462
Children's fitness amount 80 192400 123492 78970 56016 43470 33894
Home buyers' amount 81 8100 38748 2030 9877 520 2511
Adoption expenses 82 350 2593 140 1145 90 810
Pension income amount 83 137750 269005 56600 110043 30650 59270
Caregiver amount 84 13020 61363 4220 19286 1690 7486
Disability amount 85 8060 58315 3500 25330 2190 15824
Disability amount transferred from a dependant 86 15750 154849 5900 56707 2830 26818
Interest paid on student loans 87 17120 9016 4340 2240 1340 620
Tuition, education, and textbook amounts 88 37110 171062 9450 50879 3340 17094
Tuition, education, and textbook amounts transferred from a child 89 104650 558328 45480 254913 26670 159747
Amounts transferred from spouse 90 24390 96817 8710 33729 3910 15494
Allowable portion of medical expenses 91 95540 420349 44760 250017 30780 242967
Total tax credits on personal amounts 92 993330 2701662 370960 1026008 193000 547190
Allowable charitable donations and government gifts 93 562320 1047930 237920 774728 140950 2342840
Eligible cultural, ecological gifts 94 430 4304 180 6304 150 27718
Total tax credit on donations and gifts 95 561160 292099 237640 220502 140830 678445
Total federal non-refundable tax credits 96 993360 2993760 371000 1246510 193050 1225634
Federal dividend tax credit 97 377770 968642 195510 953612 132000 2852475
Overseas employment tax credit 98 2370 24013 1960 27588 610 10154
Minimum tax carryover 99 5470 14357 4170 13551 3430 30318
Basic federal tax 100 989750 16919593 369580 11608571 192570 22090464
Federal foreign tax credit 101 138120 111196 83190 129172 67500 356133
Federal political contribution tax credit 102 17630 3222 10480 2327 9390 2700
Investment tax credit 103 7700 9952 7340 13647 11310 68697
Labour-sponsored funds tax credit 104 23540 14184 5430 3498 1530 1016
Alternative minimum tax payable 105 11170 21329 7540 34125 6730 107433
Net federal tax 106 987380 16790292 368310 11467788 191930 21696635
CPP contributions payable on self-employment and other earnings 107 34780 122354 22110 82927 17820 69545
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 60 34 20 13    
Social benefits repayment 109 97350 396299 41990 231801 26880 152708
Net provincial or territorial tax 110 826980 7495025 311100 5152178 160730 9692238
Total tax payable 111 991840 24804381 370400 16934766 193130 31611129
Final Basic Table 2: All returns by total Inc. class, All Canada
Item Item code 50000 and over # 50000 and over $
Number of taxable returns 1 6920310  
Number of non-taxable returns 2 33620  
Total number of returns 3 6953930  
Employment income 4 5889660 466344235
Commissions (from employment) 5 217850 11224457
Other employment income 6 1056300 6299030
Old Age Security pension 7 744310 4421606
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 1139070 8726469
Other pensions or superannuation 9 1051440 38025387
Elected split-pension amount 10 199420 2484156
Universal Child Care Benefit (UCCB) 11 232770 343665
Employment Insurance and other benefits 12 528230 3043159
Taxable amount of dividends 13 2008610 42960244
Interest and other investment income 14 2443490 9192111
Net partnership income 15 143600 254792
Registered disability savings plan (RDSP) income 16 20 7
Net rental income 17 601850 2844363
Taxable capital gains 18 976990 15758664
Support payments received 19 19300 511543
Registered Retirement Savings Plan (RRSP) income 20 931870 7172757
Other income 21 1684130 12431935
Net business income 22 448540 11178062
Net professional income 23 173280 18179331
Net commission income 24 61290 2786826
Net farming income 25 112950 1089578
Net fishing income 26 5470 179966
Workers' compensation benefits 27 146140 1471365
Social assistance payments 28 10180 45663
Net federal supplements 29 10790 30804
Total income assessed 30 6953930 667000172
Registered pension plan (RPP) contributions 31 2809550 12966036
RRSP deduction 32 3685720 26056614
Saskatchewan Pension Plan (SPP) deduction 33 640 352
Deduction for elected split-pension amount 34 486650 7349884
Annual union, professional, or like dues 35 2734220 2569158
Universal Child Care Benefit repayment 36 1000 736
Child care expenses 37 389470 1806191
Disability supports deductions 38 440 4343
Business investment loss 39 6560 231296
Moving expenses 40 37490 284877
Support payments made 41 55450 927230
Carrying charges and interest expenses 42 1329390 3500131
Deductions for CPP or QPP contributions on self-employment and other earnings 43 299950 486176
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 87280 13534
Exploration and development expenses 45 72280 1620022
Other employment expenses 46 529020 3217980
Clergy residence deduction 47 14640 238756
Other deductions 48 242360 1482421
Total deductions before adjustments 49 6161270 62755740
Social benefits repayment 50 484820 1208656
Net income after adjustments 51 6952770 603130509
Canadian Forces personnel and police deduction 52 12730 266294
Employee home relocation loan deduction 53 1470 355
Security options deductions 54 46140 2465683
Other payments deductions 55 163740 1544084
Limited partnership losses of other years 56 1530 17264
Non-capital losses of other years 57 6700 184760
Net capital losses of other years 58 338200 1548262
Capital gains deduction 59 43240 3508616
Northern residents deductions 60 144650 566236
Additional deductions 61 37010 457272
Farming/fishing losses of prior years 62 5210 75158
Total deductions from net income 63 760390 10633983
Taxable income assessed 64 6950040 592515460
Basic personal amount 65 6947040 72075090
Age amount 66 580940 1739422
Spouse or common-law partner amount 67 697150 5105234
Amount for eligible dependant 68 216150 2087088
Amount for children 17 and under 69 1679490 6184622
Amount for infirm dependants age 18 or older 70 5810 19762
CPP or QPP contributions through employment 71 5603310 11662105
CPP or QPP contributions self-employment and other eligible earnings 72 299950 486176
Employment Insurance premiums 73 5343200 3680369
Employment Insurance premiums on self-employment and other eligible earnings 74 570 356
PPIP premiums paid 75 1126870 315068
PPIP premiums payable on employment income 76 52330 13572
PPIP premiums payable on self-employment income 77 88310 17496
Canada employment amount 78 6066600 6257019
Public transit amount 79 514970 492740
Children's fitness amount 80 993000 581259
Home buyers' amount 81 86920 405799
Adoption expenses 82 1880 13661
Pension income amount 83 1170350 2298487
Caregiver amount 84 84460 381497
Disability amount 85 81290 588402
Disability amount transferred from a dependant 86 97260 946735
Interest paid on student loans 87 227020 122708
Tuition, education, and textbook amounts 88 365370 1677081
Tuition, education, and textbook amounts transferred from a child 89 492930 2531401
Amounts transferred from spouse 90 166490 698823
Allowable portion of medical expenses 91 843200 2998456
Total tax credits on personal amounts 92 6949450 18507064
Allowable charitable donations and government gifts 93 3247970 6857049
Eligible cultural, ecological gifts 94 2930 46982
Total tax credit on donations and gifts 95 3234870 1925067
Total federal non-refundable tax credits 96 6949690 20432131
Federal dividend tax credit 97 2013370 6415912
Overseas employment tax credit 98 7350 75877
Minimum tax carryover 99 25190 89542
Basic federal tax 100 6881600 91757052
Federal foreign tax credit 101 691680 731583
Federal political contribution tax credit 102 94650 16760
Investment tax credit 103 38810 104721
Labour-sponsored funds tax credit 104 184360 93187
Alternative minimum tax payable 105 33630 170776
Net federal tax 106 6868490 90873832
CPP contributions payable on self-employment and other earnings 107 226330 729756
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 570 356
Social benefits repayment 109 484820 1208656
Net provincial or territorial tax 110 5512240 39257998
Total tax payable 111 6920310 132074288

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