Final Table 2: All returns by total income class, Non resident

Please refer to the explanatory notes for information about this table

Final Table 2: All returns by total income class, Non resident
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 45940       7450  
Number of non-taxable returns 2 59300   6290   23370  
Total number of returns 3 105230   6300   30810  
Employment income 4 63280 1810105 330 149 18260 12121
Commissions (from employment) 5 210 3019     10 8
Other employment income 6 3360 117828     510 886
Old Age Security pension 7 14390 54951     4510 7090
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 18970 86533     6830 12093
Other pensions or superannuation 9 5420 61360     190 353
Elected split-pension amount 10 30 398        
Universal Child Care Benefit (UCCB) 11 240 379     110 169
Employment Insurance and other benefits 12 2620 14098     70 170
Taxable amount of dividends 13 610 2264     40 24
Interest and other investment income 14 1200 2135     140 101
Net partnership income 15 5610 34021 3720 -5164 1210 1320
Registered disability savings plan (RDSP) income 16            
Net rental income 17 510 856 10 -55 30 60
Taxable capital gains 18 8280 356168 40 139 2090 3629
Support payments received 19 10 101        
Registered Retirement Savings Plan (RRSP) income 20 1600 17058     190 397
Other income 21 3200 48060 10 22 740 1044
Net business income 22 4010 86625 1140 -23962 810 1336
Net professional income 23 1850 67879 60 -374 230 588
Net commission income 24 110 2126     30 66
Net farming income 25 360 -5737 130 -9336 70 116
Net fishing income 26            
Workers' compensation benefits 27 40 177        
Social assistance payments 28            
Net federal supplements 29 30 124        
Total income assessed 30 103590 2760618 4660 -38256 30810 41587
Registered pension plan (RPP) contributions 31 4530 23348     120 325
RRSP deduction 32 2020 12365 30 91 170 476
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 30 345        
Annual union, professional, or like dues 35 3280 2141 30 11 340 81
Universal Child Care Benefit repayment 36 50 46     30 27
Child care expenses 37 190 745     20 10
Disability supports deductions 38            
Business investment loss 39            
Moving expenses 40 30 84        
Support payments made 41 120 2284     10 86
Carrying charges and interest expenses 42 2030 1773 130 149 780 233
Deductions for CPP or QPP contributions on self-employment and other earnings 43 80 79        
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44            
Exploration and development expenses 45 270 1031     160 105
Other employment expenses 46 790 2598     90 101
Clergy residence deduction 47 30 249        
Other deductions 48 2250 114335 20 56 240 384
Total deductions before adjustments 49 11950 161952 210 805 1740 1837
Social benefits repayment 50 60 113        
Net income after adjustments 51 97640 2639660     30070 40883
Canadian Forces personnel and police deduction 52 40 685        
Employee home relocation loan deduction 53            
Security options deductions 54 460 37103     20 23
Other payments deductions 55 70 339        
Limited partnership losses of other years 56            
Non-capital losses of other years 57 570 6560 70 381 310 779
Net capital losses of other years 58 400 3836     110 138
Capital gains deduction 59            
Northern residents deductions 60 80 157        
Additional deductions 61 14660 234797 20 165 3350 10160
Farming/fishing losses of prior years 62 30 524     10 18
Total deductions from net income 63 16240 284025 90 554 3780 11125
Taxable income assessed 64 87000 2359142     26680 31365
Basic personal amount 65 58820 610479 210 2210 11360 117789
Age amount 66 17650 111245 40 243 6670 42657
Spouse or common-law partner amount 67 27110 269678 30 223 2040 18749
Amount for eligible dependant 68 2100 21707     260 2669
Amount for children 17 and under 69 3600 12352 20 65 220 651
Amount for infirm dependants age 18 or older 70 30 108        
CPP or QPP contributions through employment 71 38810 29945     1590 274
CPP or QPP contributions self-employment and other eligible earnings 72 80 79        
Employment Insurance premiums 73 40130 12533     2580 173
Employment Insurance premiums on self-employment and other eligible earnings 74            
PPIP premiums paid 75 70 11        
PPIP premiums payable on employment income 76 20 5        
PPIP premiums payable on self-employment income 77            
Canada employment amount 78 35800 37303     2460 2468
Public transit amount 79 710 374     100 29
Children's fitness amount 80 310 186        
Home buyers' amount 81 10 55        
Adoption expenses 82            
Pension income amount 83 5610 10323     220 301
Caregiver amount 84 50 185        
Disability amount 85 320 2269     60 458
Disability amount transferred from a dependant 86 30 280        
Interest paid on student loans 87 270 212 10 9 70 46
Tuition, education, and textbook amounts 88 960 6305     280 364
Tuition, education, and textbook amounts transferred from a child 89 160 856        
Amounts transferred from spouse 90 1240 7077     370 2206
Allowable portion of medical expenses 91 1100 4189     120 281
Total tax credits on personal amounts 92 66490 170667 230 429 12510 28372
Allowable charitable donations and government gifts 93 2680 6293 20 17 220 215
Eligible cultural, ecological gifts 94            
Total tax credit on donations and gifts 95 2570 1750     130 18
Total federal non-refundable tax credits 96 67100 172417 230 429 12600 28390
Federal dividend tax credit 97 550 328     30 1
Overseas employment tax credit 98            
Minimum tax carryover 99 30 108        
Basic federal tax 100 41230 398799 10 9 7450 7480
Federal foreign tax credit 101 570 2023     40 28
Federal political contribution tax credit 102 20 4        
Investment tax credit 103 10 11        
Labour-sponsored funds tax credit 104            
Alternative minimum tax payable 105 20 227        
Net federal tax 106 41110 442925     7430 2778
CPP contributions payable on self-employment and other earnings 107 80 157        
Employment  Insurance premiums payable on self-employment and other eligible earnings 108            
Social benefits repayment 109 60 113        
Net provincial or territorial tax 110 22190 120359     1860 270
Total tax payable 111 45940 563554     7450 3054
Final Basic Table 2: All returns by total Inc. class, Non resident
Item Item code 5000 - 9999 # 5000 - 9999 $ 10000 - 14999 # 10000 - 14999 $ 15000 - 19999 # 15000 - 19999 $
Number of taxable returns 1 4300   4450   5610  
Number of non-taxable returns 2 10870   9880   6140  
Total number of returns 3 15170   14330   11760  
Employment income 4 7690 56120 9570 115069 9080 152369
Commissions (from employment) 5 30 36 60 370 20 80
Other employment income 6 300 1628 310 2872 230 2976
Old Age Security pension 7 3820 15172 2560 13007 1400 7888
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 4830 20106 3040 20165 1600 12808
Other pensions or superannuation 9 550 1609 990 3988 1090 6155
Elected split-pension amount 10            
Universal Child Care Benefit (UCCB) 11 30 46 20 38    
Employment Insurance and other benefits 12 180 722 450 1803 680 3372
Taxable amount of dividends 13 30 38 20 15 20 67
Interest and other investment income 14 60 80 50 61 40 118
Net partnership income 15 160 850 110 916 60 773
Registered disability savings plan (RDSP) income 16            
Net rental income 17 20 88 10 79 10 95
Taxable capital gains 18 940 6268 720 8279 600 9446
Support payments received 19            
Registered Retirement Savings Plan (RRSP) income 20 210 1181 220 1752 180 1539
Other income 21 370 1710 300 1901 270 2072
Net business income 22 530 3433 350 3738 170 2767
Net professional income 23 470 3369 300 3468 110 1727
Net commission income 24 20 74 10 76    
Net farming income 25 30 176 30 300 30 248
Net fishing income 26            
Workers' compensation benefits 27         10 36
Social assistance payments 28            
Net federal supplements 29         10 67
Total income assessed 30 15170 112731 14330 177989 11760 204776
Registered pension plan (RPP) contributions 31 100 128 150 164 160 218
RRSP deduction 32 70 185 70 203 50 176
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34            
Annual union, professional, or like dues 35 310 65 330 75 200 89
Universal Child Care Benefit repayment 36            
Child care expenses 37 10 16 10 43 10 34
Disability supports deductions 38            
Business investment loss 39            
Moving expenses 40            
Support payments made 41            
Carrying charges and interest expenses 42 120 120 150 58 80 30
Deductions for CPP or QPP contributions on self-employment and other earnings 43 10 2        
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44            
Exploration and development expenses 45 20 51 10 38 10 96
Other employment expenses 46 90 117 60 118 90 107
Clergy residence deduction 47            
Other deductions 48 190 886 180 953 210 852
Total deductions before adjustments 49 850 1621 890 1683 750 1694
Social benefits repayment 50            
Net income after adjustments 51 15070 111234 14270 176323 11720 203185
Canadian Forces personnel and police deduction 52            
Employee home relocation loan deduction 53            
Security options deductions 54 30 95 10 62    
Other payments deductions 55     20 51 20 107
Limited partnership losses of other years 56            
Non-capital losses of other years 57 60 406 40 261 20 141
Net capital losses of other years 58 20 111 20 84 20 139
Capital gains deduction 59            
Northern residents deductions 60            
Additional deductions 61 3490 25795 4040 47396 1570 19731
Farming/fishing losses of prior years 62            
Total deductions from net income 63 3600 26470 4140 47892 1650 20252
Taxable income assessed 64 11890 85412 11300 128708 11130 182959
Basic personal amount 65 11620 120644 11710 121536 9890 102677
Age amount 66 4340 27785 2780 17817 1500 9589
Spouse or common-law partner amount 67 4450 43860 6590 66380 6880 70071
Amount for eligible dependant 68 450 4599 550 5693 530 5513
Amount for children 17 and under 69 480 1422 550 1809 660 2233
Amount for infirm dependants age 18 or older 70            
CPP or QPP contributions through employment 71 6910 1460 8830 3907 8480 5701
CPP or QPP contributions self-employment and other eligible earnings 72 10 2        
Employment Insurance premiums 73 6920 901 8790 1861 8480 2484
Employment Insurance premiums on self-employment and other eligible earnings 74            
PPIP premiums paid 75            
PPIP premiums payable on employment income 76            
PPIP premiums payable on self-employment income 77            
Canada employment amount 78 6090 6391 8350 8754 8120 8507
Public transit amount 79 110 44 130 64 80 39
Children's fitness amount 80            
Home buyers' amount 81            
Adoption expenses 82            
Pension income amount 83 570 869 1030 1743 1120 2089
Caregiver amount 84            
Disability amount 85 50 355 60 420 30 242
Disability amount transferred from a dependant 86            
Interest paid on student loans 87 10 13 20 15 20 16
Tuition, education, and textbook amounts 88 90 472 100 516 80 566
Tuition, education, and textbook amounts transferred from a child 89            
Amounts transferred from spouse 90 240 1383 170 966 140 850
Allowable portion of medical expenses 91 120 239 100 265 100 272
Total tax credits on personal amounts 92 12720 31568 12420 34774 10430 31638
Allowable charitable donations and government gifts 93 100 79 120 128 110 151
Eligible cultural, ecological gifts 94            
Total tax credit on donations and gifts 95 100 19 120 35 110 41
Total federal non-refundable tax credits 96 12750 31588 12460 34809 10460 31679
Federal dividend tax credit 97     10 1 20 6
Overseas employment tax credit 98            
Minimum tax carryover 99            
Basic federal tax 100 4200 5180 4160 5525 3510 5906
Federal foreign tax credit 101 20 12 30 22 20 18
Federal political contribution tax credit 102            
Investment tax credit 103            
Labour-sponsored funds tax credit 104            
Alternative minimum tax payable 105            
Net federal tax 106 4190 4551 4150 5648 3510 6480
CPP contributions payable on self-employment and other earnings 107 10 5        
Employment  Insurance premiums payable on self-employment and other eligible earnings 108            
Social benefits repayment 109            
Net provincial or territorial tax 110 1420 580 1890 1068 3540 1301
Total tax payable 111 4300 5135 4450 6723 5610 7785
Final Basic Table 2: All returns by total Inc. class, Non resident
Item Item code 20000 - 24999 # 20000 - 24999 $ 25000 - 29999 # 25000 - 29999 $ 30000 - 34999 # 30000 - 34999 $
Number of taxable returns 1 5760   3150   1980  
Number of non-taxable returns 2 1500   220   110  
Total number of returns 3 7250   3370   2090  
Employment income 4 5520 115257 2120 52009 1160 33135
Commissions (from employment) 5 20 97        
Other employment income 6 250 3567 200 3411 130 2587
Old Age Security pension 7 730 4022 460 2522 310 1816
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 890 6992 550 4449 400 3207
Other pensions or superannuation 9 830 7887 520 7405 400 7481
Elected split-pension amount 10            
Universal Child Care Benefit (UCCB) 11 10 17        
Employment Insurance and other benefits 12 650 3711 330 2179 80 743
Taxable amount of dividends 13 20 56     10 36
Interest and other investment income 14 30 37 30 68 30 62
Net partnership income 15 30 503 40 609 20 440
Registered disability savings plan (RDSP) income 16            
Net rental income 17 10 -2     10 30
Taxable capital gains 18 450 9619 440 10836 330 9898
Support payments received 19            
Registered Retirement Savings Plan (RRSP) income 20 130 1476 130 2008 100 1598
Other income 21 230 2526 140 1484 130 1868
Net business income 22 160 2665 100 2584 80 2425
Net professional income 23 80 1767 80 2031 60 1918
Net commission income 24            
Net farming income 25            
Net fishing income 26            
Workers' compensation benefits 27 10 32        
Social assistance payments 28            
Net federal supplements 29            
Total income assessed 30 7250 160551 3370 91904 2090 67677
Registered pension plan (RPP) contributions 31 180 349 200 326 170 389
RRSP deduction 32 80 327 50 217 60 237
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34            
Annual union, professional, or like dues 35 190 66 190 78 120 55
Universal Child Care Benefit repayment 36            
Child care expenses 37 20 47     10 44
Disability supports deductions 38            
Business investment loss 39            
Moving expenses 40            
Support payments made 41            
Carrying charges and interest expenses 42 80 57 70 50 50 40
Deductions for CPP or QPP contributions on self-employment and other earnings 43 10 8        
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44            
Exploration and development expenses 45 10 29        
Other employment expenses 46 110 96 80 218 40 58
Clergy residence deduction 47            
Other deductions 48 210 786 140 839 80 986
Total deductions before adjustments 49 800 1812 640 1850 440 1958
Social benefits repayment 50            
Net income after adjustments 51 7230 158752 3350 90102 2070 65722
Canadian Forces personnel and police deduction 52            
Employee home relocation loan deduction 53            
Security options deductions 54 20 179 20 136 10 171
Other payments deductions 55 10 34        
Limited partnership losses of other years 56            
Non-capital losses of other years 57 20 325 10 114    
Net capital losses of other years 58 30 208 20 86 10 49
Capital gains deduction 59            
Northern residents deductions 60 10 24        
Additional deductions 61 620 7938 310 4417 220 3320
Farming/fishing losses of prior years 62            
Total deductions from net income 63 720 8707 360 4797 250 3670
Taxable income assessed 64 7140 150124 3300 85330 2030 62052
Basic personal amount 65 5790 60142 2110 21926 1060 11026
Age amount 66 800 5050 500 3116 360 2172
Spouse or common-law partner amount 67 4140 42171 1190 11860 430 4107
Amount for eligible dependant 68 230 2381 30 311    
Amount for children 17 and under 69 420 1491 170 647 90 311
Amount for infirm dependants age 18 or older 70            
CPP or QPP contributions through employment 71 5040 4450 1690 1862 770 1036
CPP or QPP contributions self-employment and other eligible earnings 72 10 8        
Employment Insurance premiums 73 5060 1847 1710 746 780 407
Employment Insurance premiums on self-employment and other eligible earnings 74            
PPIP premiums paid 75            
PPIP premiums payable on employment income 76            
PPIP premiums payable on self-employment income 77            
Canada employment amount 78 4810 5009 1490 1529 580 591
Public transit amount 79 60 31 40 27 40 23
Children's fitness amount 80 10 4     10 6
Home buyers' amount 81            
Adoption expenses 82            
Pension income amount 83 850 1679 540 1075 410 811
Caregiver amount 84            
Disability amount 85 40 261 20 156 20 110
Disability amount transferred from a dependant 86            
Interest paid on student loans 87 20 9     10 7
Tuition, education, and textbook amounts 88 80 725 40 341 50 434
Tuition, education, and textbook amounts transferred from a child 89            
Amounts transferred from spouse 90 100 548 50 316 40 188
Allowable portion of medical expenses 91 100 341 90 398 70 342
Total tax credits on personal amounts 92 6230 18929 2460 6655 1360 3243
Allowable charitable donations and government gifts 93 140 158 150 162 120 141
Eligible cultural, ecological gifts 94            
Total tax credit on donations and gifts 95 140 40 150 48 130 39
Total federal non-refundable tax credits 96 6260 18969 2520 6703 1400 3282
Federal dividend tax credit 97 20 5 10 3 10 6
Overseas employment tax credit 98            
Minimum tax carryover 99            
Basic federal tax 100 3560 6108 3100 6894 1980 6520
Federal foreign tax credit 101 40 29 20 21 30 29
Federal political contribution tax credit 102            
Investment tax credit 103            
Labour-sponsored funds tax credit 104            
Alternative minimum tax payable 105            
Net federal tax 106 3550 6878 3090 7907 1980 7565
CPP contributions payable on self-employment and other earnings 107 10 17        
Employment  Insurance premiums payable on self-employment and other eligible earnings 108            
Social benefits repayment 109            
Net provincial or territorial tax 110 3900 1804 1650 1648 930 1407
Total tax payable 111 5760 8699 3150 9560 1980 8975
Final Basic Table 2: All returns by total Inc. class, Non resident
Item Item code 35000 - 39999 # 35000 - 39999 $ 40000 - 44999 # 40000 - 44999 $ 45000 - 49999 # 45000 - 49999 $
Number of taxable returns 1 1430   1150   940  
Number of non-taxable returns 2 90   80   70  
Total number of returns 3 1520   1230   1000  
Employment income 4 830 27208 660 24444 560 23186
Commissions (from employment) 5            
Other employment income 6 120 2460 120 3126 100 3097
Old Age Security pension 7 200 1188 140 849 80 413
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 260 2153 190 1493 100 850
Other pensions or superannuation 9 270 6106 180 4999 110 3450
Elected split-pension amount 10            
Universal Child Care Benefit (UCCB) 11            
Employment Insurance and other benefits 12 40 357 20 168 20 157
Taxable amount of dividends 13 10 61 10 99 10 15
Interest and other investment income 14 30 74 20 30 20 23
Net partnership income 15 20 539 20 431 10 242
Registered disability savings plan (RDSP) income 16            
Net rental income 17     10 8    
Taxable capital gains 18 270 9314 240 9025 220 10109
Support payments received 19            
Registered Retirement Savings Plan (RRSP) income 20 70 1269 70 1183 40 707
Other income 21 110 1997 110 2460 80 2104
Net business income 22 60 1886 40 1661 50 1665
Net professional income 23 50 1797 50 2021 30 1219
Net commission income 24            
Net farming income 25            
Net fishing income 26            
Workers' compensation benefits 27            
Social assistance payments 28            
Net federal supplements 29            
Total income assessed 30 1520 56889 1230 52258 1000 47546
Registered pension plan (RPP) contributions 31 160 468 130 355 130 387
RRSP deduction 32 50 218 70 344 50 244
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34            
Annual union, professional, or like dues 35 110 54 100 62 70 47
Universal Child Care Benefit repayment 36            
Child care expenses 37     10 37    
Disability supports deductions 38            
Business investment loss 39            
Moving expenses 40            
Support payments made 41            
Carrying charges and interest expenses 42 50 54 50 38 40 42
Deductions for CPP or QPP contributions on self-employment and other earnings 43            
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44            
Exploration and development expenses 45            
Other employment expenses 46 20 51 30 160 10 58
Clergy residence deduction 47            
Other deductions 48 40 805 40 796 40 1348
Total deductions before adjustments 49 350 1835 340 2086 290 2207
Social benefits repayment 50            
Net income after adjustments 51 1510 55072 1220 50175 990 45356
Canadian Forces personnel and police deduction 52            
Employee home relocation loan deduction 53            
Security options deductions 54 10 155 10 149 10 118
Other payments deductions 55            
Limited partnership losses of other years 56            
Non-capital losses of other years 57            
Net capital losses of other years 58     20 160    
Capital gains deduction 59            
Northern residents deductions 60            
Additional deductions 61 150 2847 100 2403 70 2054
Farming/fishing losses of prior years 62            
Total deductions from net income 63 180 3253 140 2754 100 2604
Taxable income assessed 64 1460 51838 1190 47425 960 42752
Basic personal amount 65 670 6997 500 5181 350 3669
Age amount 66 230 1220 160 757 90 378
Spouse or common-law partner amount 67 200 1871 100 921 80 761
Amount for eligible dependant 68            
Amount for children 17 and under 69 60 212 50 172 40 155
Amount for infirm dependants age 18 or older 70            
CPP or QPP contributions through employment 71 510 808 390 711 310 627
CPP or QPP contributions self-employment and other eligible earnings 72            
Employment Insurance premiums 73 510 310 400 272 320 223
Employment Insurance premiums on self-employment and other eligible earnings 74            
PPIP premiums paid 75            
PPIP premiums payable on employment income 76            
PPIP premiums payable on self-employment income 77            
Canada employment amount 78 350 354 270 269 210 219
Public transit amount 79 30 16 10 8 20 14
Children's fitness amount 80 10 7        
Home buyers' amount 81            
Adoption expenses 82            
Pension income amount 83 280 545 190 377 110 214
Caregiver amount 84            
Disability amount 85 20 109        
Disability amount transferred from a dependant 86            
Interest paid on student loans 87     20 10 10 8
Tuition, education, and textbook amounts 88 50 806 40 535 30 419
Tuition, education, and textbook amounts transferred from a child 89            
Amounts transferred from spouse 90 20 142 20 82 10 70
Allowable portion of medical expenses 91 60 266 60 272 30 148
Total tax credits on personal amounts 92 940 2066 720 1455 520 1052
Allowable charitable donations and government gifts 93 90 82 120 149 80 92
Eligible cultural, ecological gifts 94            
Total tax credit on donations and gifts 95 90 22 120 40 80 25
Total federal non-refundable tax credits 96 970 2088 760 1496 540 1077
Federal dividend tax credit 97 10 3 10 12    
Overseas employment tax credit 98            
Minimum tax carryover 99            
Basic federal tax 100 1440 6054 1150 5973 940 5837
Federal foreign tax credit 101 20 44 20 63 20 67
Federal political contribution tax credit 102            
Investment tax credit 103            
Labour-sponsored funds tax credit 104            
Alternative minimum tax payable 105            
Net federal tax 106 1430 7094 1150 7043 940 6988
CPP contributions payable on self-employment and other earnings 107            
Employment  Insurance premiums payable on self-employment and other eligible earnings 108            
Social benefits repayment 109            
Net provincial or territorial tax 110 670 1277 520 1244 460 1314
Total tax payable 111 1430 8381 1150 8290 940 8316
Final Basic Table 2: All returns by total Inc. class, Non resident
Item Item code 50000 - 54999 # 50000 - 54999 $ 55000 - 59999 # 55000 - 59999 $ 60000 - 69999 # 60000 - 69999 $
Number of taxable returns 1 870   660   1110  
Number of non-taxable returns 2 50   50   80  
Total number of returns 3 920   710   1200  
Employment income 4 540 24419 460 23731 830 49046
Commissions (from employment) 5            
Other employment income 6 100 3212 70 2187 130 4550
Old Age Security pension 7 70 412 30 180 40 198
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 90 739 50 394 60 535
Other pensions or superannuation 9 90 3001 50 1983 70 2780
Elected split-pension amount 10            
Universal Child Care Benefit (UCCB) 11            
Employment Insurance and other benefits 12 10 74     20 124
Taxable amount of dividends 13 20 82 10 7 30 41
Interest and other investment income 14 30 69 20 17 70 82
Net partnership income 15 10 364     20 961
Registered disability savings plan (RDSP) income 16            
Net rental income 17 10 15 10 -65 20 22
Taxable capital gains 18 200 9668 160 8373 220 12292
Support payments received 19            
Registered Retirement Savings Plan (RRSP) income 20 30 599 30 699 40 593
Other income 21 60 1133 40 919 70 1236
Net business income 22 40 1657 30 1094 40 2295
Net professional income 23 50 2579 20 997 40 2336
Net commission income 24            
Net farming income 25            
Net fishing income 26            
Workers' compensation benefits 27            
Social assistance payments 28            
Net federal supplements 29            
Total income assessed 30 920 48269 710 41044 1200 77540
Registered pension plan (RPP) contributions 31 160 546 150 529 310 1275
RRSP deduction 32 50 271 50 289 140 725
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34            
Annual union, professional, or like dues 35 90 77 80 64 170 145
Universal Child Care Benefit repayment 36            
Child care expenses 37         10 63
Disability supports deductions 38            
Business investment loss 39            
Moving expenses 40            
Support payments made 41            
Carrying charges and interest expenses 42 20 33 20 34 40 26
Deductions for CPP or QPP contributions on self-employment and other earnings 43            
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44            
Exploration and development expenses 45            
Other employment expenses 46 10 81     20 169
Clergy residence deduction 47            
Other deductions 48 40 1296 30 1063 70 3314
Total deductions before adjustments 49 290 2408 240 2108 510 5867
Social benefits repayment 50         10 8
Net income after adjustments 51 910 45871 700 38943 1160 71673
Canadian Forces personnel and police deduction 52            
Employee home relocation loan deduction 53            
Security options deductions 54         20 217
Other payments deductions 55            
Limited partnership losses of other years 56            
Non-capital losses of other years 57            
Net capital losses of other years 58         20 161
Capital gains deduction 59            
Northern residents deductions 60            
Additional deductions 61 80 2120 60 2212 80 3227
Farming/fishing losses of prior years 62            
Total deductions from net income 63 100 2424 80 2575 120 3746
Taxable income assessed 64 880 43446 680 36368 1130 67952
Basic personal amount 65 330 3374 240 2512 450 4620
Age amount 66 80 265 40 101 50 80
Spouse or common-law partner amount 67 80 687 60 488 100 914
Amount for eligible dependant 68            
Amount for children 17 and under 69 50 176 50 179 90 334
Amount for infirm dependants age 18 or older 70            
CPP or QPP contributions through employment 71 300 621 260 537 510 1073
CPP or QPP contributions self-employment and other eligible earnings 72            
Employment Insurance premiums 73 310 220 280 197 510 365
Employment Insurance premiums on self-employment and other eligible earnings 74            
PPIP premiums paid 75            
PPIP premiums payable on employment income 76            
PPIP premiums payable on self-employment income 77            
Canada employment amount 78 210 218 170 181 370 381
Public transit amount 79 20 13 10 7 20 15
Children's fitness amount 80         20 14
Home buyers' amount 81            
Adoption expenses 82            
Pension income amount 83 90 186 50 102 70 128
Caregiver amount 84            
Disability amount 85            
Disability amount transferred from a dependant 86            
Interest paid on student loans 87         10 18
Tuition, education, and textbook amounts 88 20 214 10 189 30 95
Tuition, education, and textbook amounts transferred from a child 89            
Amounts transferred from spouse 90 10 67        
Allowable portion of medical expenses 91 50 322 20 58 40 180
Total tax credits on personal amounts 92 490 978 380 701 670 1249
Allowable charitable donations and government gifts 93 90 143 50 42 130 132
Eligible cultural, ecological gifts 94            
Total tax credit on donations and gifts 95 90 39 50 11 130 35
Total federal non-refundable tax credits 96 530 1017 390 712 700 1284
Federal dividend tax credit 97 10 12 10 1 30 7
Overseas employment tax credit 98            
Minimum tax carryover 99            
Basic federal tax 100 870 6235 670 5510 1110 10585
Federal foreign tax credit 101 20 67 20 67 30 149
Federal political contribution tax credit 102            
Investment tax credit 103            
Labour-sponsored funds tax credit 104            
Alternative minimum tax payable 105            
Net federal tax 106 870 7333 660 6512 1110 12524
CPP contributions payable on self-employment and other earnings 107            
Employment  Insurance premiums payable on self-employment and other eligible earnings 108            
Social benefits repayment 109         10 8
Net provincial or territorial tax 110 440 1394 330 1250 560 2439
Total tax payable 111 870 8740 660 7780 1110 14986
Final Basic Table 2: All returns by total Inc. class, Non resident
Item Item code 70000 - 79999 # 70000 - 79999 $ 80000 - 89999 # 80000 - 89999 $ 90000 - 99999 # 90000 - 99999 $
Number of taxable returns 1 970   790   660  
Number of non-taxable returns 2 70   50   40  
Total number of returns 3 1030   840   700  
Employment income 4 730 50138 610 46929 520 45305
Commissions (from employment) 5            
Other employment income 6 110 4367 80 4319 80 4054
Old Age Security pension 7 20 89        
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 30 222        
Other pensions or superannuation 9 30 1390        
Elected split-pension amount 10            
Universal Child Care Benefit (UCCB) 11            
Employment Insurance and other benefits 12 30 145 20 146 10 114
Taxable amount of dividends 13 40 176 40 114 30 68
Interest and other investment income 14 80 110 80 186 80 159
Net partnership income 15 10 395 10 694 10 153
Registered disability savings plan (RDSP) income 16            
Net rental income 17 30 -64 30 48 40 39
Taxable capital gains 18 210 13239 160 11543 150 10891
Support payments received 19            
Registered Retirement Savings Plan (RRSP) income 20 30 444 40 835 20 159
Other income 21 70 1285 50 884 60 758
Net business income 22 50 3022 40 2757 30 2353
Net professional income 23 30 2011 20 1726 20 1708
Net commission income 24            
Net farming income 25            
Net fishing income 26            
Workers' compensation benefits 27            
Social assistance payments 28            
Net federal supplements 29            
Total income assessed 30 1030 77168 840 71022 700 66540
Registered pension plan (RPP) contributions 31 310 1433 280 1506 260 1610
RRSP deduction 32 140 934 120 600 130 702
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34            
Annual union, professional, or like dues 35 160 162 160 164 110 108
Universal Child Care Benefit repayment 36            
Child care expenses 37 20 94 10 66 10 66
Disability supports deductions 38            
Business investment loss 39            
Moving expenses 40            
Support payments made 41            
Carrying charges and interest expenses 42 30 104 30 59 30 44
Deductions for CPP or QPP contributions on self-employment and other earnings 43            
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44            
Exploration and development expenses 45            
Other employment expenses 46 20 149 20 66 20 150
Clergy residence deduction 47            
Other deductions 48 50 2317 50 2448 50 2529
Total deductions before adjustments 49 480 5305 400 4912 360 5297
Social benefits repayment 50 20 15 10 18    
Net income after adjustments 51 1010 71857 820 66110 690 61245
Canadian Forces personnel and police deduction 52            
Employee home relocation loan deduction 53            
Security options deductions 54 20 426 20 451    
Other payments deductions 55            
Limited partnership losses of other years 56            
Non-capital losses of other years 57            
Net capital losses of other years 58         10 79
Capital gains deduction 59            
Northern residents deductions 60            
Additional deductions 61 60 2880 50 2800 50 2917
Farming/fishing losses of prior years 62            
Total deductions from net income 63 90 3453 80 3547 70 3282
Taxable income assessed 64 990 68412 800 62562 680 57971
Basic personal amount 65 380 3962 320 3312 260 2710
Age amount 66 20 14        
Spouse or common-law partner amount 67 90 826 70 608 80 621
Amount for eligible dependant 68            
Amount for children 17 and under 69 90 319 80 267 80 324
Amount for infirm dependants age 18 or older 70            
CPP or QPP contributions through employment 71 440 941 370 785 320 673
CPP or QPP contributions self-employment and other eligible earnings 72            
Employment Insurance premiums 73 460 325 400 283 330 239
Employment Insurance premiums on self-employment and other eligible earnings 74            
PPIP premiums paid 75            
PPIP premiums payable on employment income 76            
PPIP premiums payable on self-employment income 77            
Canada employment amount 78 350 360 290 305 240 253
Public transit amount 79 10 9        
Children's fitness amount 80 10 7 20 8 30 23
Home buyers' amount 81            
Adoption expenses 82            
Pension income amount 83 30 58 10 24    
Caregiver amount 84            
Disability amount 85            
Disability amount transferred from a dependant 86            
Interest paid on student loans 87            
Tuition, education, and textbook amounts 88 10 218 20 77 10 53
Tuition, education, and textbook amounts transferred from a child 89         10 73
Amounts transferred from spouse 90            
Allowable portion of medical expenses 91 30 138 20 70 10 93
Total tax credits on personal amounts 92 580 1112 470 880 390 781
Allowable charitable donations and government gifts 93 120 253 120 166 110 191
Eligible cultural, ecological gifts 94            
Total tax credit on donations and gifts 95 120 85 120 48 110 53
Total federal non-refundable tax credits 96 600 1197 490 928 400 834
Federal dividend tax credit 97 40 26 40 21 30 12
Overseas employment tax credit 98            
Minimum tax carryover 99            
Basic federal tax 100 970 11090 790 10649 660 10272
Federal foreign tax credit 101 30 122 20 125 20 163
Federal political contribution tax credit 102            
Investment tax credit 103            
Labour-sponsored funds tax credit 104            
Alternative minimum tax payable 105            
Net federal tax 106 960 13193 780 12669 660 12244
CPP contributions payable on self-employment and other earnings 107            
Employment  Insurance premiums payable on self-employment and other eligible earnings 108            
Social benefits repayment 109 20 15 10 18    
Net provincial or territorial tax 110 470 2484 410 2593 310 2352
Total tax payable 111 970 15704 790 15289 660 14610
Final Basic Table 2: All returns by total Inc. class, Non resident
Item Item code 100000 - 149999 # 100000 - 149999 $ 150000 - 249999 # 150000 - 249999 $ 250000 and over # 250000 and over $
Number of taxable returns 1 2030   1340   1280  
Number of non-taxable returns 2 170   130   50  
Total number of returns 3 2200   1470   1330  
Employment income 4 1700 186910 1110 192645 1010 579915
Commissions (from employment) 5            
Other employment income 6 260 19684 150 17357 130 31225
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 20 138 10 68    
Other pensions or superannuation 9 30 907 20 964    
Elected split-pension amount 10            
Universal Child Care Benefit (UCCB) 11            
Employment Insurance and other benefits 12 10 62        
Taxable amount of dividends 13 200 488 50 312    
Interest and other investment income 14 300 581 90 221    
Net partnership income 15 40 2357 40 2444 50 24887
Registered disability savings plan (RDSP) income 16            
Net rental income 17 150 269 60 168    
Taxable capital gains 18 400 34533 240 36162 240 132906
Support payments received 19            
Registered Retirement Savings Plan (RRSP) income 20 60 300 10 275    
Other income 21 210 3633 100 4697 70 14325
Net business income 22 100 9773 100 15567 80 47910
Net professional income 23 60 5956 50 8356 50 22680
Net commission income 24            
Net farming income 25            
Net fishing income 26            
Workers' compensation benefits 27            
Social assistance payments 28            
Net federal supplements 29            
Total income assessed 30 2200 267066 1470 280353 1330 855964
Registered pension plan (RPP) contributions 31 870 6450 430 3837 260 3049
RRSP deduction 32 430 2878 130 1608 80 1638
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34            
Annual union, professional, or like dues 35 350 380 130 151 60 207
Universal Child Care Benefit repayment 36            
Child care expenses 37 20 119        
Disability supports deductions 38            
Business investment loss 39            
Moving expenses 40            
Support payments made 41 20 612        
Carrying charges and interest expenses 42 160 231 80 246 30 126
Deductions for CPP or QPP contributions on self-employment and other earnings 43            
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44            
Exploration and development expenses 45            
Other employment expenses 46 30 384 20 134    
Clergy residence deduction 47            
Other deductions 48 170 14372 210 26757 180 51548
Total deductions before adjustments 49 1180 25672 680 33544 530 57450
Social benefits repayment 50            
Net income after adjustments 51 2140 241672 1420 246868 1310 798620
Canadian Forces personnel and police deduction 52 20 401        
Employee home relocation loan deduction 53            
Security options deductions 54 50 1436 70 3133 120 29781
Other payments deductions 55            
Limited partnership losses of other years 56            
Non-capital losses of other years 57            
Net capital losses of other years 58 40 399 30 755 20 814
Capital gains deduction 59            
Northern residents deductions 60            
Additional deductions 61 140 12635 110 15054 100 64728
Farming/fishing losses of prior years 62            
Total deductions from net income 63 260 15164 200 19831 240 97925
Taxable income assessed 64 2080 226560 1380 227198 1300 700706
Basic personal amount 65 910 9403 390 4039 270 2751
Age amount 66            
Spouse or common-law partner amount 67 310 2666 130 1140 80 753
Amount for eligible dependant 68 10 99        
Amount for children 17 and under 69 290 1109 90 330 40 145
Amount for infirm dependants age 18 or older 70            
CPP or QPP contributions through employment 71 1050 2221 560 1188 500 1069
CPP or QPP contributions self-employment and other eligible earnings 72            
Employment Insurance premiums 73 1120 815 650 468 540 393
Employment Insurance premiums on self-employment and other eligible earnings 74            
PPIP premiums paid 75            
PPIP premiums payable on employment income 76            
PPIP premiums payable on self-employment income 77            
Canada employment amount 78 860 901 360 373 230 238
Public transit amount 79 30 23        
Children's fitness amount 80 110 73 30 19    
Home buyers' amount 81            
Adoption expenses 82            
Pension income amount 83 30 53 20 46    
Caregiver amount 84            
Disability amount 85            
Disability amount transferred from a dependant 86 10 105        
Interest paid on student loans 87            
Tuition, education, and textbook amounts 88 20 177        
Tuition, education, and textbook amounts transferred from a child 89 70 364 20 119    
Amounts transferred from spouse 90 20 55        
Allowable portion of medical expenses 91 70 278 10 125    
Total tax credits on personal amounts 92 1350 2758 840 1202 760 822
Allowable charitable donations and government gifts 93 400 743 200 887 200 2361
Eligible cultural, ecological gifts 94            
Total tax credit on donations and gifts 95 400 220 200 252 200 679
Total federal non-refundable tax credits 96 1370 2978 870 1455 810 1502
Federal dividend tax credit 97 190 74 50 55    
Overseas employment tax credit 98            
Minimum tax carryover 99            
Basic federal tax 100 2040 43731 1340 51730 1280 187511
Federal foreign tax credit 101 100 550 40 166 10 281
Federal political contribution tax credit 102            
Investment tax credit 103            
Labour-sponsored funds tax credit 104            
Alternative minimum tax payable 105            
Net federal tax 106 2030 51990 1340 58765 1280 204761
CPP contributions payable on self-employment and other earnings 107            
Employment  Insurance premiums payable on self-employment and other eligible earnings 108            
Social benefits repayment 109            
Net provincial or territorial tax 110 1030 11041 870 16220 930 68674
Total tax payable 111 2030 63061 1340 75014 1280 273449
Final Basic Table 2: All returns by total Inc. class, Non resident
Item Item code 50000 and over # 50000 and over $
Number of taxable returns 1 9710  
Number of non-taxable returns 2 690  
Total number of returns 3 10400  
Employment income 4 7490 1199039
Commissions (from employment) 5 40 2161
Other employment income 6 1090 90956
Old Age Security pension 7 170 966
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 270 2200
Other pensions or superannuation 9 290 11924
Elected split-pension amount 10 10 140
Universal Child Care Benefit (UCCB) 11 40 58
Employment Insurance and other benefits 12 110 714
Taxable amount of dividends 13 420 1834
Interest and other investment income 14 750 1480
Net partnership income 15 210 32562
Registered disability savings plan (RDSP) income 16    
Net rental income 17 360 446
Taxable capital gains 18 1960 269608
Support payments received 19    
Registered Retirement Savings Plan (RRSP) income 20 260 3921
Other income 21 720 28870
Net business income 22 510 86427
Net professional income 23 340 48348
Net commission income 24 20 1299
Net farming income 25 30 1960
Net fishing income 26    
Workers' compensation benefits 27    
Social assistance payments 28    
Net federal supplements 29    
Total income assessed 30 10400 1784965
Registered pension plan (RPP) contributions 31 3020 20234
RRSP deduction 32 1270 9646
Saskatchewan Pension Plan (SPP) deduction 33    
Deduction for elected split-pension amount 34 20 319
Annual union, professional, or like dues 35 1310 1458
Universal Child Care Benefit repayment 36    
Child care expenses 37 90 478
Disability supports deductions 38    
Business investment loss 39    
Moving expenses 40 10 55
Support payments made 41 50 1618
Carrying charges and interest expenses 42 440 903
Deductions for CPP or QPP contributions on self-employment and other earnings 43 30 45
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44    
Exploration and development expenses 45 40 461
Other employment expenses 46 160 1505
Clergy residence deduction 47    
Other deductions 48 850 105643
Total deductions before adjustments 49 4670 142564
Social benefits repayment 50 60 106
Net income after adjustments 51 10150 1642857
Canadian Forces personnel and police deduction 52 40 656
Employee home relocation loan deduction 53    
Security options deductions 54 310 35957
Other payments deductions 55    
Limited partnership losses of other years 56    
Non-capital losses of other years 57 30 3785
Net capital losses of other years 58 130 2577
Capital gains deduction 59    
Northern residents deductions 60 20 67
Additional deductions 61 720 108572
Farming/fishing losses of prior years 62    
Total deductions from net income 63 1230 151948
Taxable income assessed 64 9920 1491176
Basic personal amount 65 3530 36683
Age amount 66 190 460
Spouse or common-law partner amount 67 990 8703
Amount for eligible dependant 68 40 354
Amount for children 17 and under 69 850 3183
Amount for infirm dependants age 18 or older 70    
CPP or QPP contributions through employment 71 4300 9107
CPP or QPP contributions self-employment and other eligible earnings 72 30 45
Employment Insurance premiums 73 4590 3307
Employment Insurance premiums on self-employment and other eligible earnings 74    
PPIP premiums paid 75 30 7
PPIP premiums payable on employment income 76 20 4
PPIP premiums payable on self-employment income 77    
Canada employment amount 78 3070 3209
Public transit amount 79 110 79
Children's fitness amount 80 240 154
Home buyers' amount 81    
Adoption expenses 82    
Pension income amount 83 310 615
Caregiver amount 84 10 45
Disability amount 85 10 72
Disability amount transferred from a dependant 86 20 209
Interest paid on student loans 87 70 60
Tuition, education, and textbook amounts 88 120 1128
Tuition, education, and textbook amounts transferred from a child 89 130 737
Amounts transferred from spouse 90 70 297
Allowable portion of medical expenses 91 260 1342
Total tax credits on personal amounts 92 5920 10484
Allowable charitable donations and government gifts 93 1420 4919
Eligible cultural, ecological gifts 94    
Total tax credit on donations and gifts 95 1420 1423
Total federal non-refundable tax credits 96 6160 11907
Federal dividend tax credit 97 400 288
Overseas employment tax credit 98    
Minimum tax carryover 99 10 89
Basic federal tax 100 9720 337312
Federal foreign tax credit 101 310 1690
Federal political contribution tax credit 102 10 2
Investment tax credit 103    
Labour-sponsored funds tax credit 104    
Alternative minimum tax payable 105 20 210
Net federal tax 106 9690 379990
CPP contributions payable on self-employment and other earnings 107 30 91
Employment  Insurance premiums payable on self-employment and other eligible earnings 108    
Social benefits repayment 109 60 106
Net provincial or territorial tax 110 5350 108446
Total tax payable 111 9710 488633
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