Final Table 2: All returns by total income class, Nova Scotia

Please refer to the explanatory notes for information about this table

Final Table 2: All returns by total income class, Nova Scotia
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 509110   10   1040  
Number of non-taxable returns 2 222990   7160   58100  
Total number of returns 3 732100   7170   59130  
Employment income 4 469830 16075170 220 1304 38570 56737
Commissions (from employment) 5 11700 242796     240 98
Other employment income 6 51330 217648 40 156 1580 2529
Old Age Security pension 7 142050 858429 40 249 1060 1412
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 213910 1345364 140 576 4930 9188
Other pensions or superannuation 9 123200 2367605 30 452 560 878
Elected split-pension amount 10 40860 430823 20 125 410 902
Universal Child Care Benefit (UCCB) 11 41480 59863 150 219 8050 12552
Employment Insurance and other benefits 12 107800 795677 60 433 1310 3226
Taxable amount of dividends 13 96940 1264066 110 152 1730 895
Interest and other investment income 14 136990 212741 230 193 4140 1901
Net partnership income 15 2760 2829     20 2
Registered disability savings plan (RDSP) income 16            
Net rental income 17 17910 50881 180 -1230 470 181
Taxable capital gains 18 38280 260120 80 494 740 423
Support payments received 19 3100 31512     110 215
Registered Retirement Savings Plan (RRSP) income 20 57790 306934 100 329 1200 1594
Other income 21 102350 447812 130 668 4320 5162
Net business income 22 39700 409864 1080 -12698 2510 2464
Net professional income 23 6260 274523 40 -710 200 302
Net commission income 24 4110 69816 60 -522 200 149
Net farming income 25 4240 10119 210 -3854 200 -675
Net fishing income 26 5550 93761 20 -467 100 -127
Workers' compensation benefits 27 21630 176674 10 63 290 493
Social assistance payments 28 32280 185609     3600 10234
Net federal supplements 29 67680 255519 40 188 1230 2186
Total income assessed 30 726370 26446157 1450 -13930 59130 112921
Registered pension plan (RPP) contributions 31 147050 479722 20 29 400 210
RRSP deduction 32 130220 589042 50 60 440 413
Saskatchewan Pension Plan (SPP) deduction 33 10 4        
Deduction for elected split-pension amount 34 40840 430204        
Annual union, professional, or like dues 35 144480 88362 40 11 1480 168
Universal Child Care Benefit repayment 36 310 186     70 52
Child care expenses 37 29760 105895 20 29 510 461
Disability supports deductions 38 30 197        
Business investment loss 39 190 4310        
Moving expenses 40 3890 18199     100 98
Support payments made 41 2730 26638     10 29
Carrying charges and interest expenses 42 53770 80074 40 76 340 335
Deductions for CPP or QPP contributions on self-employment and other earnings 43 29420 22436     610 41
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44            
Exploration and development expenses 45 1060 13723        
Other employment expenses 46 22910 90628 10 51 70 155
Clergy residence deduction 47 1000 10387        
Other deductions 48 26750 42660 50 24 540 248
Total deductions before adjustments 49 366210 2002667 220 434 4020 2650
Social benefits repayment 50 13640 33689        
Net income after adjustments 51 724350 24428748     58710 111322
Canadian Forces personnel and police deduction 52 1310 22116        
Employee home relocation loan deduction 53 30 5        
Security options deductions 54 530 14890        
Other payments deductions 55 118570 617748 50 283 5080 12914
Limited partnership losses of other years 56 20 32        
Non-capital losses of other years 57 760 5707 20 78 40 207
Net capital losses of other years 58 10800 26718     60 34
Capital gains deduction 59 1000 67830        
Northern residents deductions 60 580 1379        
Additional deductions 61 4370 18378 10 89 60 83
Farming/fishing losses of prior years 62 190 3830        
Total deductions from net income 63 135770 778633 90 2670 5230 13241
Taxable income assessed 64 707170 23654993     56050 98457
Basic personal amount 65 732090 7566607 7170 73887 59130 598278
Age amount 66 147210 874637 110 690 1820 11043
Spouse or common-law partner amount 67 50510 320233 180 1627 1450 11630
Amount for eligible dependant 68 30570 300559 90 898 1820 17694
Amount for children 17 and under 69 94880 330772 330 1132 3880 14549
Amount for infirm dependants age 18 or older 70 670 2451     10 44
CPP or QPP contributions through employment 71 395130 523188 120 53 7020 1355
CPP or QPP contributions self-employment and other eligible earnings 72 29420 22436     610 41
Employment Insurance premiums 73 420150 200036 160 34 15370 1584
Employment Insurance premiums on self-employment and other eligible earnings 74 90 35        
PPIP premiums paid 75            
PPIP premiums payable on employment income 76            
PPIP premiums payable on self-employment income 77            
Canada employment amount 78 469710 478199 250 222 24260 22419
Public transit amount 79 17010 8529 30 6 730 183
Children's fitness amount 80 38460 20955 40 19 300 126
Home buyers' amount 81 4270 19818     30 84
Adoption expenses 82 120 500        
Pension income amount 83 150630 289171 40 72 870 1104
Caregiver amount 84 4320 15768     40 141
Disability amount 85 25380 182975 80 616 880 6352
Disability amount transferred from a dependant 86 8030 76146 20 159 120 1223
Interest paid on student loans 87 25030 14396 10 6 190 59
Tuition, education, and textbook amounts 88 40490 210458     10 10
Tuition, education, and textbook amounts transferred from a child 89 18460 94725     10 44
Amounts transferred from spouse 90 32130 159087 190 766 1870 7696
Allowable portion of medical expenses 91 150500 314564 210 296 1950 1930
Total tax credits on personal amounts 92 732100 1803937 7170 12079 59130 104639
Allowable charitable donations and government gifts 93 161550 187607     260 88
Eligible cultural, ecological gifts 94 150 479        
Total tax credit on donations and gifts 95 160030 51122     250 16
Total federal non-refundable tax credits 96 732100 1855058 7170 12079 59130 104655
Federal dividend tax credit 97 85230 178951     170 1
Overseas employment tax credit 98 470 4881        
Minimum tax carryover 99 860 2154        
Basic federal tax 100 449400 2330306     320 44
Federal foreign tax credit 101 20580 13967        
Federal political contribution tax credit 102 3580 562        
Investment tax credit 103 1900 2683        
Labour-sponsored funds tax credit 104 140 88        
Alternative minimum tax payable 105 990 3473        
Net federal tax 106 448370 2313218     310 45
CPP contributions payable on self-employment and other earnings 107 29420 44872     610 81
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 90 35        
Social benefits repayment 109 13640 33689        
Net provincial or territorial tax 110 497470 1866192     380 44
Total tax payable 111 509110 4258006 10 5 1040 170
Final Basic Table 2: All returns by total Inc. class, Nova Scotia
Item Item code 5000 - 9999 # 5000 - 9999 $ 10000 - 14999 # 10000 - 14999 $ 15000 - 19999 # 15000 - 19999 $
Number of taxable returns 1 6810   23730   43940  
Number of non-taxable returns 2 60430   43970   36580  
Total number of returns 3 67250   67700   80520  
Employment income 4 31390 187087 33230 312110 35540 470988
Commissions (from employment) 5 560 516 760 1076 880 2341
Other employment income 6 2240 6250 2510 7018 3050 9111
Old Age Security pension 7 5080 27177 18240 109340 35580 218727
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 15770 72290 24260 109488 41990 244431
Other pensions or superannuation 9 1380 4106 3750 12848 12760 51638
Elected split-pension amount 10 1900 7774 4450 25786 5370 42687
Universal Child Care Benefit (UCCB) 11 4390 6333 5040 7349 4020 5633
Employment Insurance and other benefits 12 4870 20582 11120 62850 15070 103863
Taxable amount of dividends 13 2010 2082 3390 4342 5610 8399
Interest and other investment income 14 4910 3567 7940 6084 13360 10991
Net partnership income 15 30 29 40 -28 50 41
Registered disability savings plan (RDSP) income 16            
Net rental income 17 640 1001 870 1552 1130 2085
Taxable capital gains 18 920 996 1370 1785 1980 2424
Support payments received 19 260 1003 320 1629 470 2724
Registered Retirement Savings Plan (RRSP) income 20 1540 3944 2320 7470 3390 10854
Other income 21 6320 14293 6510 16594 7410 18841
Net business income 22 4100 18549 4760 32983 4150 34593
Net professional income 23 280 1202 350 2514 350 3148
Net commission income 24 280 993 360 1798 400 2520
Net farming income 25 260 -390 390 -2 410 266
Net fishing income 26 170 136 340 842 430 2077
Workers' compensation benefits 27 650 2114 1270 6283 2810 18655
Social assistance payments 28 18340 116082 6130 42975 2140 9269
Net federal supplements 29 5400 15178 16600 78777 31020 129081
Total income assessed 30 67250 512894 67700 853461 80520 1405385
Registered pension plan (RPP) contributions 31 750 318 1510 807 3210 2183
RRSP deduction 32 730 823 1780 2159 3280 4282
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 60 71 220 284 1140 1976
Annual union, professional, or like dues 35 2580 337 3590 615 4870 987
Universal Child Care Benefit repayment 36 50 26 60 29 20 14
Child care expenses 37 970 1416 1500 2751 2250 4995
Disability supports deductions 38            
Business investment loss 39            
Moving expenses 40 240 279 280 380 330 587
Support payments made 41 30 83 30 115 60 169
Carrying charges and interest expenses 42 510 665 1060 990 2570 1272
Deductions for CPP or QPP contributions on self-employment and other earnings 43 3300 563 4030 1336 3430 1626
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44            
Exploration and development expenses 45            
Other employment expenses 46 200 238 330 703 650 1051
Clergy residence deduction 47         20 84
Other deductions 48 910 556 1910 972 2770 1615
Total deductions before adjustments 49 8720 5443 13230 11202 19150 20947
Social benefits repayment 50            
Net income after adjustments 51 67180 507753 67670 842649 80510 1384501
Canadian Forces personnel and police deduction 52            
Employee home relocation loan deduction 53            
Security options deductions 54            
Other payments deductions 55 23980 133375 23660 128034 35070 157004
Limited partnership losses of other years 56            
Non-capital losses of other years 57 30 274 90 192 120 447
Net capital losses of other years 58 90 134 170 136 360 294
Capital gains deduction 59     10 24 30 103
Northern residents deductions 60         10 23
Additional deductions 61 120 198 390 1312 760 2400
Farming/fishing losses of prior years 62         20 101
Total deductions from net income 63 24160 134042 24090 129751 35750 160378
Taxable income assessed 64 55240 374132 66010 713279 80150 1224355
Basic personal amount 65 67250 691714 67700 698726 80520 833583
Age amount 66 6470 41323 19450 125112 36490 235130
Spouse or common-law partner amount 67 1890 12827 3630 23593 5730 26034
Amount for eligible dependant 68 2520 25024 3380 33868 3780 37722
Amount for children 17 and under 69 4070 13455 5600 19237 6400 21169
Amount for infirm dependants age 18 or older 70 10 41 10 51 50 203
CPP or QPP contributions through employment 71 22980 3840 28470 9638 31990 16978
CPP or QPP contributions self-employment and other eligible earnings 72 3300 563 4030 1336 3430 1626
Employment Insurance premiums 73 27460 3154 30450 5324 33520 8057
Employment Insurance premiums on self-employment and other eligible earnings 74 10 1 10 2 10 2
PPIP premiums paid 75            
PPIP premiums payable on employment income 76            
PPIP premiums payable on self-employment income 77            
Canada employment amount 78 31970 32286 33840 34528 36580 37367
Public transit amount 79 1320 389 1610 560 1660 747
Children's fitness amount 80 370 148 680 287 1170 508
Home buyers' amount 81 20 91 70 288 120 512
Adoption expenses 82            
Pension income amount 83 3030 4805 7550 13029 17160 30044
Caregiver amount 84 70 236 110 366 230 768
Disability amount 85 2610 18784 2770 19795 3780 27171
Disability amount transferred from a dependant 86 160 1706 250 2433 400 3628
Interest paid on student loans 87 280 97 930 371 1840 823
Tuition, education, and textbook amounts 88 20 43 6030 8105 7910 31984
Tuition, education, and textbook amounts transferred from a child 89 10 42 70 208 280 1069
Amounts transferred from spouse 90 1860 7165 3460 16210 5780 32856
Allowable portion of medical expenses 91 3680 3998 9420 13296 19360 34937
Total tax credits on personal amounts 92 67250 129261 67700 153955 80520 207439
Allowable charitable donations and government gifts 93 600 261 2550 1146 8190 4490
Eligible cultural, ecological gifts 94         10 8
Total tax credit on donations and gifts 95 580 65 2500 289 8050 1136
Total federal non-refundable tax credits 96 67250 129325 67700 154244 80520 208575
Federal dividend tax credit 97 190 3 1240 98 2540 409
Overseas employment tax credit 98            
Minimum tax carryover 99     10 3 10 7
Basic federal tax 100 620 231 13180 2992 28770 17633
Federal foreign tax credit 101     120 5 370 22
Federal political contribution tax credit 102         30 3
Investment tax credit 103     50 7 90 34
Labour-sponsored funds tax credit 104            
Alternative minimum tax payable 105            
Net federal tax 106 600 235 12980 2987 28630 17591
CPP contributions payable on self-employment and other earnings 107 3300 1126 4030 2672 3430 3251
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 10 1 10 2 10 2
Social benefits repayment 109            
Net provincial or territorial tax 110 3720 366 20630 4345 42410 18970
Total tax payable 111 6810 1728 23730 10006 43940 39815
Final Basic Table 2: All returns by total Inc. class, Nova Scotia
Item Item code 20000 - 24999 # 20000 - 24999 $ 25000 - 29999 # 25000 - 29999 $ 30000 - 34999 # 30000 - 34999 $
Number of taxable returns 1 52290   50710   49320  
Number of non-taxable returns 2 8990   3580   2010  
Total number of returns 3 61280   54290   51330  
Employment income 4 36230 627371 35360 762769 35630 954559
Commissions (from employment) 5 940 3869 940 4747 860 5437
Other employment income 6 3610 12808 3750 14073 3960 15506
Old Age Security pension 7 18080 110765 12930 79422 10920 67152
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 23980 164296 18910 132781 16510 118486
Other pensions or superannuation 9 16010 113553 13670 153299 12780 192012
Elected split-pension amount 10 5330 55822 5530 67479 4370 57194
Universal Child Care Benefit (UCCB) 11 3500 4787 3060 4186 2720 3812
Employment Insurance and other benefits 12 15140 123357 13810 119526 11380 94741
Taxable amount of dividends 13 5900 12596 6100 17552 6720 26655
Interest and other investment income 14 11600 12787 10830 12633 10530 12955
Net partnership income 15 70 37 80 56 90 29
Registered disability savings plan (RDSP) income 16            
Net rental income 17 1160 2454 1100 2002 1210 2217
Taxable capital gains 18 2300 3415 2280 3968 2490 4246
Support payments received 19 380 2895 320 2629 290 2925
Registered Retirement Savings Plan (RRSP) income 20 4180 15950 4430 19320 4760 19812
Other income 21 7240 19335 7190 21030 7300 21681
Net business income 22 3340 31879 2980 32504 2460 27467
Net professional income 23 300 3053 270 3425 270 3413
Net commission income 24 350 2718 320 3158 270 2907
Net farming income 25 330 26 340 10 300 538
Net fishing income 26 550 3665 560 5154 470 5076
Workers' compensation benefits 27 3020 22025 2770 24889 2480 23294
Social assistance payments 28 960 3366 440 1429 240 750
Net federal supplements 29 9240 19492 1980 5029 940 2489
Total income assessed 30 61280 1372322 54290 1493067 51330 1665352
Registered pension plan (RPP) contributions 31 5430 5146 7940 9893 11870 19407
RRSP deduction 32 5010 7647 6920 11760 9170 17679
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 2770 7566 3170 14087 4090 23193
Annual union, professional, or like dues 35 6990 1812 9440 3088 12490 4980
Universal Child Care Benefit repayment 36 20 5 20 15 20 8
Child care expenses 37 2760 7298 2910 8597 3170 10840
Disability supports deductions 38            
Business investment loss 39     20 291 10 113
Moving expenses 40 330 684 300 860 290 983
Support payments made 41 110 363 150 564 170 745
Carrying charges and interest expenses 42 3090 2137 3340 2223 3730 2612
Deductions for CPP or QPP contributions on self-employment and other earnings 43 2840 1638 2580 1766 2020 1620
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44            
Exploration and development expenses 45 10 20 20 12 20 70
Other employment expenses 46 940 2036 1340 2731 1600 3746
Clergy residence deduction 47 40 276 90 622 130 960
Other deductions 48 3120 1909 2890 1823 2660 1793
Total deductions before adjustments 49 24320 38953 27740 58367 32120 88766
Social benefits repayment 50            
Net income after adjustments 51 61270 1333908 54290 1434834 51320 1576668
Canadian Forces personnel and police deduction 52            
Employee home relocation loan deduction 53            
Security options deductions 54            
Other payments deductions 55 12390 44883 4960 31347 3570 26534
Limited partnership losses of other years 56            
Non-capital losses of other years 57 100 443 80 483 50 402
Net capital losses of other years 58 500 452 590 560 680 738
Capital gains deduction 59 30 72 20 147 40 288
Northern residents deductions 60 10 24 20 33 20 25
Additional deductions 61 700 2409 460 1601 380 1414
Farming/fishing losses of prior years 62 20 128 20 176 10 162
Total deductions from net income 63 13310 48435 6010 34371 4630 29581
Taxable income assessed 64 61080 1285541 54120 1400506 51250 1547177
Basic personal amount 65 61280 634603 54290 562712 51330 532202
Age amount 66 18870 121617 13760 88644 11620 74142
Spouse or common-law partner amount 67 5060 26943 4030 24044 3780 23080
Amount for eligible dependant 68 3730 36840 2950 28998 2680 26197
Amount for children 17 and under 69 6920 23341 6590 22108 6950 23548
Amount for infirm dependants age 18 or older 70 70 251 50 199 60 187
CPP or QPP contributions through employment 71 32900 24372 32250 30835 32770 39844
CPP or QPP contributions self-employment and other eligible earnings 72 2840 1638 2580 1766 2020 1620
Employment Insurance premiums 73 34530 10736 33830 12995 34120 16117
Employment Insurance premiums on self-employment and other eligible earnings 74 10 5        
PPIP premiums paid 75            
PPIP premiums payable on employment income 76            
PPIP premiums payable on self-employment income 77            
Canada employment amount 78 37900 38381 37060 37576 37380 38003
Public transit amount 79 1550 817 1390 796 1360 797
Children's fitness amount 80 1630 699 1940 860 2470 1162
Home buyers' amount 81 210 928 330 1503 410 1871
Adoption expenses 82            
Pension income amount 83 19840 38414 17010 33515 15140 29951
Caregiver amount 84 420 1517 440 1620 440 1587
Disability amount 85 3480 25054 2720 19644 2250 16239
Disability amount transferred from a dependant 86 640 5704 700 6372 750 7014
Interest paid on student loans 87 2370 1138 2630 1327 2660 1437
Tuition, education, and textbook amounts 88 5560 34391 4310 28710 3360 23299
Tuition, education, and textbook amounts transferred from a child 89 490 2186 720 3221 990 4568
Amounts transferred from spouse 90 4420 25141 3440 17787 2680 12952
Allowable portion of medical expenses 91 22060 42618 19850 40030 18010 37002
Total tax credits on personal amounts 92 61280 164601 54290 144793 51330 136925
Allowable charitable donations and government gifts 93 11140 7213 12360 8633 13300 9987
Eligible cultural, ecological gifts 94 20 10     10 18
Total tax credit on donations and gifts 95 10980 1813 12190 2255 13130 2623
Total federal non-refundable tax credits 96 61280 166414 54290 147048 51330 139548
Federal dividend tax credit 97 4280 983 5380 1805 6340 3028
Overseas employment tax credit 98            
Minimum tax carryover 99 20 14 30 34 30 46
Basic federal tax 100 40360 40712 44560 67694 45910 92963
Federal foreign tax credit 101 670 51 1020 65 1260 115
Federal political contribution tax credit 102 110 10 160 16 210 24
Investment tax credit 103 110 53 120 78 150 131
Labour-sponsored funds tax credit 104            
Alternative minimum tax payable 105            
Net federal tax 106 40240 40610 44500 67537 45860 92694
CPP contributions payable on self-employment and other earnings 107 2840 3277 2580 3531 2020 3240
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 10 5        
Social benefits repayment 109            
Net provincial or territorial tax 110 51120 40367 50010 57907 48820 78452
Total tax payable 111 52290 84258 50710 128979 49320 174390
Final Basic Table 2: All returns by total Inc. class, Nova Scotia
Item Item code 35000 - 39999 # 35000 - 39999 $ 40000 - 44999 # 40000 - 44999 $ 45000 - 49999 # 45000 - 49999 $
Number of taxable returns 1 43910   38160   31090  
Number of non-taxable returns 2 1030   440   250  
Total number of returns 3 44940   38600   31340  
Employment income 4 32790 1042694 27460 977254 23740 961702
Commissions (from employment) 5 810 7011 730 8269 620 8612
Other employment income 6 3700 12997 3690 12864 3110 10618
Old Age Security pension 7 8090 49769 7580 46622 5070 31198
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 13210 96558 12330 89328 8640 63783
Other pensions or superannuation 9 10770 206563 10670 244256 7910 215907
Elected split-pension amount 10 2660 37580 3400 44024 1350 16043
Universal Child Care Benefit (UCCB) 11 2270 3115 1750 2456 1320 1869
Employment Insurance and other benefits 12 8430 66986 6450 50769 4730 35617
Taxable amount of dividends 13 6600 38622 6880 40349 5800 40174
Interest and other investment income 14 9340 11601 9140 12230 7270 10494
Net partnership income 15 120 78 130 106 120 109
Registered disability savings plan (RDSP) income 16            
Net rental income 17 1160 2091 1080 1982 970 2110
Taxable capital gains 18 2450 4435 2570 5328 2190 5415
Support payments received 19 230 2228 160 1867 110 1704
Registered Retirement Savings Plan (RRSP) income 20 4720 19941 4670 22193 3810 18432
Other income 21 6770 21294 6700 23517 5330 18762
Net business income 22 2200 25436 1940 24678 1550 19875
Net professional income 23 230 3318 240 3606 230 3571
Net commission income 24 270 3489 200 2245 190 3010
Net farming income 25 270 189 250 642 230 396
Net fishing income 26 440 5429 450 7533 380 7627
Workers' compensation benefits 27 2020 18403 1490 13323 1110 8787
Social assistance payments 28 130 387 90 295 50 168
Net federal supplements 29 580 1402 280 653 120 313
Total income assessed 30 44940 1681615 38600 1636389 31340 1486296
Registered pension plan (RPP) contributions 31 13250 26628 11640 26388 11190 29276
RRSP deduction 32 10100 22797 9790 25245 9250 27545
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 4220 32941 4330 40765 3780 41936
Annual union, professional, or like dues 35 13020 6090 11120 5868 10470 6458
Universal Child Care Benefit repayment 36 10 6        
Child care expenses 37 2980 11130 2290 9161 1820 7718
Disability supports deductions 38            
Business investment loss 39         10 354
Moving expenses 40 260 994 220 947 210 1003
Support payments made 41 160 777 180 987 150 711
Carrying charges and interest expenses 42 3650 2952 3970 3297 3480 3496
Deductions for CPP or QPP contributions on self-employment and other earnings 43 1790 1564 1630 1573 1300 1413
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44            
Exploration and development expenses 45 30 93 30 104 50 138
Other employment expenses 46 1820 4885 1830 5852 1820 6235
Clergy residence deduction 47 80 659 90 804 100 1058
Other deductions 48 2090 1738 1670 1268 1310 1272
Total deductions before adjustments 49 31760 113328 28620 122373 25180 128623
Social benefits repayment 50            
Net income after adjustments 51 44930 1568324 38600 1514033 31330 1357792
Canadian Forces personnel and police deduction 52     20 145 30 354
Employee home relocation loan deduction 53            
Security options deductions 54 20 30 20 29    
Other payments deductions 55 2670 20192 1820 14271 1260 9269
Limited partnership losses of other years 56            
Non-capital losses of other years 57 50 393 40 399 20 165
Net capital losses of other years 58 670 789 750 958 650 1002
Capital gains deduction 59 40 304 40 396 40 505
Northern residents deductions 60 20 36 20 39 20 42
Additional deductions 61 260 1227 230 1049 180 1244
Farming/fishing losses of prior years 62 10 141 10 59 10 124
Total deductions from net income 63 3660 23165 2890 17346 2180 12720
Taxable income assessed 64 44900 1545184 38580 1496720 31310 1345079
Basic personal amount 65 44940 466139 38600 400531 31340 325182
Age amount 66 8830 52529 8200 44630 5510 27480
Spouse or common-law partner amount 67 3240 20645 2660 17335 2330 15356
Amount for eligible dependant 68 2190 21312 1440 14074 1130 10963
Amount for children 17 and under 69 6540 22031 5470 18408 4890 16745
Amount for infirm dependants age 18 or older 70 70 233 50 163 50 192
CPP or QPP contributions through employment 71 30190 44475 24910 42087 21710 41530
CPP or QPP contributions self-employment and other eligible earnings 72 1790 1564 1630 1573 1300 1413
Employment Insurance premiums 73 31360 17586 26190 16403 22700 15198
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 34240 34863 28740 29216 24580 25224
Public transit amount 79 1250 744 1010 612 780 461
Children's fitness amount 80 2700 1257 2490 1174 2280 1135
Home buyers' amount 81 440 2059 380 1738 410 1912
Adoption expenses 82            
Pension income amount 83 12170 24033 12300 24379 8740 17310
Caregiver amount 84 440 1580 370 1279 300 1071
Disability amount 85 1720 12435 1340 9685 870 6312
Disability amount transferred from a dependant 86 740 6682 620 5702 530 5023
Interest paid on student loans 87 2510 1419 2000 1189 1780 1224
Tuition, education, and textbook amounts 88 2520 17210 1890 13630 1630 10788
Tuition, education, and textbook amounts transferred from a child 89 1100 5260 1130 5384 1140 5601
Amounts transferred from spouse 90 1940 8856 1240 5758 920 4409
Allowable portion of medical expenses 91 14030 28323 11100 23739 7460 16499
Total tax credits on personal amounts 92 44940 118687 38600 101807 31340 82656
Allowable charitable donations and government gifts 93 13370 10398 12670 10966 11080 9988
Eligible cultural, ecological gifts 94 10 10 20 14    
Total tax credit on donations and gifts 95 13230 2760 12550 2940 10980 2680
Total federal non-refundable tax credits 96 44940 121447 38600 104747 31340 85336
Federal dividend tax credit 97 6450 4503 6810 5219 5770 5320
Overseas employment tax credit 98            
Minimum tax carryover 99 30 46 30 72 40 102
Basic federal tax 100 41890 107586 36940 116951 30290 118941
Federal foreign tax credit 101 1240 123 1470 158 1260 210
Federal political contribution tax credit 102 200 23 280 38 250 34
Investment tax credit 103 130 103 130 129 110 131
Labour-sponsored funds tax credit 104         10 8
Alternative minimum tax payable 105            
Net federal tax 106 41840 107337 36890 116626 30250 118560
CPP contributions payable on self-employment and other earnings 107 1790 3128 1630 3147 1300 2826
Employment  Insurance premiums payable on self-employment and other eligible earnings 108            
Social benefits repayment 109            
Net provincial or territorial tax 110 43590 94348 38020 104520 31010 102996
Total tax payable 111 43910 204815 38160 224297 31090 224384
Final Basic Table 2: All returns by total Inc. class, Nova Scotia
Item Item code 50000 - 54999 # 50000 - 54999 $ 55000 - 59999 # 55000 - 59999 $ 60000 - 69999 # 60000 - 69999 $
Number of taxable returns 1 27120   22220   36740  
Number of non-taxable returns 2 130   70   110  
Total number of returns 3 27250   22290   36850  
Employment income 4 21280 960846 17800 880326 30730 1756341
Commissions (from employment) 5 570 9648 420 7961 760 17647
Other employment income 6 2750 8998 2340 6404 4050 10513
Old Age Security pension 7 3950 24320 3080 18918 4340 26608
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 6980 51417 5510 40101 7380 54174
Other pensions or superannuation 9 6400 192903 5240 166304 7290 243482
Elected split-pension amount 10 1070 13367 1040 13670 1570 21918
Universal Child Care Benefit (UCCB) 11 1190 1680 850 1241 1390 1961
Employment Insurance and other benefits 12 3640 27431 2660 20449 3780 28135
Taxable amount of dividends 13 5420 43955 4760 40353 8150 83295
Interest and other investment income 14 6620 9465 5670 7792 9260 14590
Net partnership income 15 120 77 110 92 230 139
Registered disability savings plan (RDSP) income 16            
Net rental income 17 940 1816 810 1244 1370 2600
Taxable capital gains 18 2060 5844 1810 5317 3210 10820
Support payments received 19 110 1988 70 852 90 1830
Registered Retirement Savings Plan (RRSP) income 20 3520 17670 3050 17018 5060 28192
Other income 21 4880 17407 4160 15544 6920 26724
Net business income 22 1370 18368 1100 16092 1830 28510
Net professional income 23 200 3429 190 3573 370 7560
Net commission income 24 160 2921 150 3537 230 6255
Net farming income 25 160 308 130 481 210 643
Net fishing income 26 340 7209 280 6962 370 10365
Workers' compensation benefits 27 850 7148 660 5770 900 7751
Social assistance payments 28 40 137 40 114 30 118
Net federal supplements 29 80 213 50 153 50 126
Total income assessed 30 27250 1428564 22290 1280265 36850 2390296
Registered pension plan (RPP) contributions 31 10920 32349 9560 31974 18580 75139
RRSP deduction 32 8910 29599 7940 28985 14740 59492
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 3130 40251 2580 35813 3670 53149
Annual union, professional, or like dues 35 10300 7098 8770 6479 16440 13612
Universal Child Care Benefit repayment 36            
Child care expenses 37 1640 7420 1280 6014 2180 10266
Disability supports deductions 38            
Business investment loss 39 20 174     10 249
Moving expenses 40 190 1012 190 1177 290 2008
Support payments made 41 150 897 150 982 290 2156
Carrying charges and interest expenses 42 3180 3310 2910 3242 4930 6257
Deductions for CPP or QPP contributions on self-employment and other earnings 43 960 1244 740 1009 1060 1582
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44            
Exploration and development expenses 45 30 72 30 158 70 230
Other employment expenses 46 1660 6454 1440 5850 2570 10658
Clergy residence deduction 47 100 1130 80 1063 110 1544
Other deductions 48 1150 1469 980 957 1520 1980
Total deductions before adjustments 49 22850 132482 19230 123764 33110 238350
Social benefits repayment 50 120 26 1170 754 2650 3472
Net income after adjustments 51 27250 1296077 22290 1155747 36850 2148484
Canadian Forces personnel and police deduction 52 50 582 130 2152 310 4795
Employee home relocation loan deduction 53            
Security options deductions 54 10 40 10 17 30 49
Other payments deductions 55 960 7498 730 6036 970 7994
Limited partnership losses of other years 56            
Non-capital losses of other years 57 20 291 20 240 20 188
Net capital losses of other years 58 630 1149 570 889 1040 1784
Capital gains deduction 59 30 454 30 561 70 1303
Northern residents deductions 60 20 50 20 38 40 119
Additional deductions 61 130 947 90 197 180 441
Farming/fishing losses of prior years 62     10 120    
Total deductions from net income 63 1830 11157 1590 10251 2610 16746
Taxable income assessed 64 27240 1284935 22290 1145511 36850 2131758
Basic personal amount 65 27250 282789 22290 231282 36850 382489
Age amount 66 4330 19267 3340 12739 4730 13342
Spouse or common-law partner amount 67 2180 14713 1850 12488 3170 21802
Amount for eligible dependant 68 890 8615 690 6594 1140 11018
Amount for children 17 and under 69 4610 15988 3990 13965 7600 26843
Amount for infirm dependants age 18 or older 70 40 127 40 129 50 187
CPP or QPP contributions through employment 71 19480 39047 16260 33046 28590 59260
CPP or QPP contributions self-employment and other eligible earnings 72 960 1244 740 1009 1060 1582
Employment Insurance premiums 73 20370 14011 17040 11832 29520 20972
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 21890 22570 18300 18877 31400 32522
Public transit amount 79 740 430 590 350 1000 547
Children's fitness amount 80 2270 1193 2160 1165 4330 2408
Home buyers' amount 81 370 1781 310 1440 520 2447
Adoption expenses 82         10 52
Pension income amount 83 7080 14000 5770 11392 8180 16139
Caregiver amount 84 250 885 190 725 330 1266
Disability amount 85 710 5107 460 3319 630 4553
Disability amount transferred from a dependant 86 470 4479 370 3718 660 6467
Interest paid on student loans 87 1680 1213 1350 914 2210 1554
Tuition, education, and textbook amounts 88 1380 8345 1130 7291 1920 12281
Tuition, education, and textbook amounts transferred from a child 89 1060 5186 1040 5268 2070 10483
Amounts transferred from spouse 90 770 3652 610 2837 970 4279
Allowable portion of medical expenses 91 5430 13274 3780 9389 5040 14803
Total tax credits on personal amounts 92 27250 71695 22290 58473 36850 97095
Allowable charitable donations and government gifts 93 9990 9450 8620 8764 15010 15952
Eligible cultural, ecological gifts 94     10 24    
Total tax credit on donations and gifts 95 9900 2542 8570 2369 14900 4325
Total federal non-refundable tax credits 96 27250 74236 22290 60842 36850 101419
Federal dividend tax credit 97 5400 6081 4770 5722 8160 11951
Overseas employment tax credit 98         10 84
Minimum tax carryover 99 40 92 30 59 60 135
Basic federal tax 100 26570 126127 21920 122478 36410 250689
Federal foreign tax credit 101 1360 172 1290 206 2260 366
Federal political contribution tax credit 102 220 30 210 31 390 56
Investment tax credit 103 120 127 90 102 110 144
Labour-sponsored funds tax credit 104 10 6     10 9
Alternative minimum tax payable 105         10 19
Net federal tax 106 26550 125791 21890 122132 36380 250116
CPP contributions payable on self-employment and other earnings 107 960 2488 740 2018 1060 3164
Employment  Insurance premiums payable on self-employment and other eligible earnings 108            
Social benefits repayment 109 120 26 1170 754 2650 3472
Net provincial or territorial tax 110 27070 105909 22170 99950 36700 199735
Total tax payable 111 27120 234214 22220 224856 36740 456489
Final Basic Table 2: All returns by total Inc. class, Nova Scotia
Item Item code 70000 - 79999 # 70000 - 79999 $ 80000 - 89999 # 80000 - 89999 $ 90000 - 99999 # 90000 - 99999 $
Number of taxable returns 1 26970   16160   10550  
Number of non-taxable returns 2 40   20   20  
Total number of returns 3 27010   16180   10560  
Employment income 4 23740 1595316 14070 1048415 9200 751261
Commissions (from employment) 5 520 15332 420 14085 330 12405
Other employment income 6 2970 7596 1990 6058 1380 4783
Old Age Security pension 7 2250 13684 1430 8584 900 5358
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 4000 29007 2550 18742 1640 12097
Other pensions or superannuation 9 4130 146668 2710 100846 1780 67715
Elected split-pension amount 10 810 8915 580 6778 300 3099
Universal Child Care Benefit (UCCB) 11 810 1167 350 521 200 301
Employment Insurance and other benefits 12 2110 15536 1220 8658 740 5150
Taxable amount of dividends 13 6260 69520 4440 62149 3340 60883
Interest and other investment income 14 6880 10715 4450 8848 3050 6388
Net partnership income 15 180 -12 170 204 150 273
Registered disability savings plan (RDSP) income 16            
Net rental income 17 1200 2611 850 2788 580 2096
Taxable capital gains 18 2440 10556 1760 9392 1380 7599
Support payments received 19 70 1645 40 818 30 1077
Registered Retirement Savings Plan (RRSP) income 20 3790 21007 2410 15948 1480 11795
Other income 21 5120 23509 3610 19419 2570 17574
Net business income 22 1270 19663 860 16303 550 11197
Net professional income 23 310 7733 310 9415 270 9072
Net commission income 24 150 3898 120 3864 90 3740
Net farming income 25 150 878 100 227 60 488
Net fishing income 26 220 7532 120 4337 80 3098
Workers' compensation benefits 27 570 5166 280 2944 160 1874
Social assistance payments 28 20 123 20 59    
Net federal supplements 29 30 66     10 35
Total income assessed 30 27010 2017828 16180 1369423 10560 999381
Registered pension plan (RPP) contributions 31 16110 77852 9010 47007 5540 30507
RRSP deduction 32 11920 55614 7830 44974 5500 38640
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 2210 34020 1500 24918 1020 17194
Annual union, professional, or like dues 35 13580 12124 7250 6596 4230 3923
Universal Child Care Benefit repayment 36            
Child care expenses 37 1450 7112 680 3491 410 2195
Disability supports deductions 38            
Business investment loss 39 10 240 10 387    
Moving expenses 40 200 1599 140 1452 100 1108
Support payments made 41 190 1535 190 1680 150 1529
Carrying charges and interest expenses 42 3820 5998 2730 4631 1990 3976
Deductions for CPP or QPP contributions on self-employment and other earnings 43 620 976 450 743 320 532
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44            
Exploration and development expenses 45 60 427 60 426 50 344
Other employment expenses 46 1810 8026 1120 5321 870 4725
Clergy residence deduction 47 60 800 30 436 20 350
Other deductions 48 940 1602 590 1405 430 1486
Total deductions before adjustments 49 25050 207930 15070 143469 9820 106561
Social benefits repayment 50 2520 3948 1800 3810 1230 3218
Net income after adjustments 51 27010 1806379 16180 1222251 10560 889601
Canadian Forces personnel and police deduction 52 340 5692 190 3362 100 2030
Employee home relocation loan deduction 53            
Security options deductions 54 40 151 30 92 30 121
Other payments deductions 55 610 5355 300 3022 170 1929
Limited partnership losses of other years 56            
Non-capital losses of other years 57 20 88 10 238    
Net capital losses of other years 58 810 1912 600 1354 470 1312
Capital gains deduction 59 60 1391 50 1711 40 1274
Northern residents deductions 60 60 131 40 91 50 101
Additional deductions 61 100 302 70 296 50 107
Farming/fishing losses of prior years 62            
Total deductions from net income 63 1990 15093 1270 10176 900 7093
Taxable income assessed 64 27000 1791295 16180 1212105 10560 882508
Basic personal amount 65 27010 280347 16180 167978 10560 109612
Age amount 66 2230 4208 790 1537 350 578
Spouse or common-law partner amount 67 2620 18229 1730 12241 1210 8978
Amount for eligible dependant 68 900 8753 460 4401 230 2235
Amount for children 17 and under 69 6540 23493 4060 14782 2720 10099
Amount for infirm dependants age 18 or older 70 40 155 20 68 20 62
CPP or QPP contributions through employment 71 22550 47356 13280 27834 8660 18087
CPP or QPP contributions self-employment and other eligible earnings 72 620 976 450 743 320 532
Employment Insurance premiums 73 22820 16523 13350 9703 8620 6259
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 24130 25090 14340 14912 9370 9747
Public transit amount 79 750 423 440 253 280 156
Children's fitness amount 80 4010 2336 2530 1533 1780 1162
Home buyers' amount 81 290 1395 130 613 100 462
Adoption expenses 82 20 83        
Pension income amount 83 4730 9328 3110 6108 2020 3985
Caregiver amount 84 230 859 130 465 90 337
Disability amount 85 380 2719 220 1564 110 789
Disability amount transferred from a dependant 86 550 5269 310 3195 200 1947
Interest paid on student loans 87 1240 770 600 380 290 165
Tuition, education, and textbook amounts 88 1170 5677 630 2941 360 1914
Tuition, education, and textbook amounts transferred from a child 89 2130 11162 1520 8260 1090 5977
Amounts transferred from spouse 90 690 3022 390 1689 270 1106
Allowable portion of medical expenses 91 2870 8747 1620 4591 1060 3506
Total tax credits on personal amounts 92 27010 71538 16180 42872 10560 28158
Allowable charitable donations and government gifts 93 12070 12983 7790 9745 5480 6915
Eligible cultural, ecological gifts 94            
Total tax credit on donations and gifts 95 12000 3534 7760 2671 5460 1882
Total federal non-refundable tax credits 96 27010 75072 16180 45543 10560 30040
Federal dividend tax credit 97 6270 9987 4460 9016 3350 8739
Overseas employment tax credit 98 40 243 40 319 40 273
Minimum tax carryover 99 60 126 50 113 50 111
Basic federal tax 100 26810 231596 16100 165794 10520 126777
Federal foreign tax credit 101 1640 363 1150 425 860 417
Federal political contribution tax credit 102 290 38 260 41 180 33
Investment tax credit 103 110 137 70 123 60 104
Labour-sponsored funds tax credit 104 20 9     10 8
Alternative minimum tax payable 105 50 25 110 87 110 115
Net federal tax 106 26790 231051 16080 165210 10500 126216
CPP contributions payable on self-employment and other earnings 107 620 1951 450 1485 320 1064
Employment  Insurance premiums payable on self-employment and other eligible earnings 108            
Social benefits repayment 109 2520 3948 1800 3810 1230 3218
Net provincial or territorial tax 110 26930 182356 16130 130120 10530 98231
Total tax payable 111 26970 419309 16160 300626 10550 228729
Final Basic Table 2: All returns by total Inc. class, Nova Scotia
Item Item code 100000 - 149999 # 100000 - 149999 $ 150000 - 249999 # 150000 - 249999 $ 250000 and over # 250000 and over $
Number of taxable returns 1 19080   6620   2620  
Number of non-taxable returns 2 40   20      
Total number of returns 3 19120   6650   2630  
Employment income 4 16000 1547681 4980 645526 1860 534884
Commissions (from employment) 5 820 40466 360 33220 170 49997
Other employment income 6 2950 20908 1250 26952 420 21506
Old Age Security pension 7 1950 11245 940 5070 560 2809
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 3170 23239 1310 9829 710 5553
Other pensions or superannuation 9 3620 153734 1250 63884 500 36558
Elected split-pension amount 10 490 4961 170 2426 50 272
Universal Child Care Benefit (UCCB) 11 300 460 120 184 20 37
Employment Insurance and other benefits 12 1120 7101 170 1086 20 181
Taxable amount of dividends 13 7870 209780 3920 208469 1960 293845
Interest and other investment income 14 6860 18506 3160 15460 1750 25541
Net partnership income 15 450 597 350 911 260 265
Registered disability savings plan (RDSP) income 16            
Net rental income 17 1340 5965 570 5486 280 9831
Taxable capital gains 18 3320 27157 1820 41456 1110 109052
Support payments received 19 40 2550 10 858    
Registered Retirement Savings Plan (RRSP) income 20 2480 29268 690 15061 210 11136
Other income 21 5850 51863 2600 40762 1440 53833
Net business income 22 1080 33580 420 19604 140 8820
Net professional income 23 860 47567 640 74647 340 84686
Net commission income 24 190 11599 90 7418 30 4122
Net farming income 25 140 1749 70 1429 40 6771
Net fishing income 26 160 10192 50 5174 10 1946
Workers' compensation benefits 27 240 3581 40 2215 10 1895
Social assistance payments 28            
Net federal supplements 29 20 49 10 51    
Total income assessed 30 19120 2263816 6650 1227199 2630 1263611
Registered pension plan (RPP) contributions 31 7980 48405 1680 12120 480 4084
RRSP deduction 32 11150 114487 4170 66270 1560 30570
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 2100 41996 630 14346 210 5659
Annual union, professional, or like dues 35 6320 6436 1230 1429 270 250
Universal Child Care Benefit repayment 36            
Child care expenses 37 660 3243 240 1351 60 405
Disability supports deductions 38            
Business investment loss 39 20 174 20 338 10 716
Moving expenses 40 160 1869 60 969 10 163
Support payments made 41 320 4776 160 4074 90 4439
Carrying charges and interest expenses 42 4810 11521 2290 9312 1330 11773
Deductions for CPP or QPP contributions on self-employment and other earnings 43 900 1595 590 1104 260 511
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44            
Exploration and development expenses 45 220 2273 190 2890 190 6447
Other employment expenses 46 1840 11513 700 6020 270 4377
Clergy residence deduction 47 30 465        
Other deductions 48 750 5055 300 5734 170 9752
Total deductions before adjustments 49 17620 253808 6000 126040 2380 79176
Social benefits repayment 50 2650 10280 980 5298 500 2882
Net income after adjustments 51 19120 2000193 6640 1095879 2630 1182354
Canadian Forces personnel and police deduction 52 100 2562 10 305    
Employee home relocation loan deduction 53            
Security options deductions 54 80 556 100 1429 100 12333
Other payments deductions 55 250 3634 50 2251 20 1924
Limited partnership losses of other years 56            
Non-capital losses of other years 57 20 580        
Net capital losses of other years 58 1140 3905 620 3619 390 5696
Capital gains deduction 59 140 7054 170 17468 160 34575
Northern residents deductions 60 180 520 40 92    
Additional deductions 61 130 1358 50 1174 30 531
Farming/fishing losses of prior years 62            
Total deductions from net income 63 1960 20325 990 26576 630 55517
Taxable income assessed 64 19110 1980022 6640 1069492 2620 1126937
Basic personal amount 65 19120 198377 6650 68929 2630 27245
Age amount 66 270 488 30 98 10 40
Spouse or common-law partner amount 67 2480 18387 940 7254 380 3028
Amount for eligible dependant 68 410 3944 110 1085 30 323
Amount for children 17 and under 69 5160 19619 1860 7274 720 2986
Amount for infirm dependants age 18 or older 70 30 109        
CPP or QPP contributions through employment 71 14940 31113 4490 9205 1580 3235
CPP or QPP contributions self-employment and other eligible earnings 72 900 1595 590 1104 260 511
Employment Insurance premiums 73 14050 10199 3640 2601 1060 748
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 16370 17017 5180 5364 1950 2015
Public transit amount 79 400 213 80 40 10 5
Children's fitness amount 80 3520 2416 1300 969 500 400
Home buyers' amount 81 110 543 30 136    
Adoption expenses 82 10 74        
Pension income amount 83 4000 7844 1360 2662 550 1058
Caregiver amount 84 190 744 60 239 20 62
Disability amount 85 250 1795 90 637 60 405
Disability amount transferred from a dependant 86 400 3948 110 1030 40 448
Interest paid on student loans 87 350 230 90 71 10 9
Tuition, education, and textbook amounts 88 480 2760 140 917 40 161
Tuition, education, and textbook amounts transferred from a child 89 2420 13702 820 4925 350 2178
Amounts transferred from spouse 90 470 2101 140 562 60 242
Allowable portion of medical expenses 91 2170 8515 910 5395 500 3677
Total tax credits on personal amounts 92 19120 51860 6650 18088 2630 7319
Allowable charitable donations and government gifts 93 11000 19639 4150 14036 1910 26946
Eligible cultural, ecological gifts 94            
Total tax credit on donations and gifts 95 10970 5476 4150 3991 1910 7756
Total federal non-refundable tax credits 96 19120 57336 6650 22078 2630 15074
Federal dividend tax credit 97 7870 29950 3880 29832 1890 46306
Overseas employment tax credit 98 160 1850 130 1745 20 277
Minimum tax carryover 99 150 343 130 370 80 481
Basic federal tax 100 19020 309696 6600 191473 2600 239928
Federal foreign tax credit 101 2370 2538 1400 4673 830 4058
Federal political contribution tax credit 102 410 75 260 65 150 43
Investment tax credit 103 200 308 130 239 150 730
Labour-sponsored funds tax credit 104 20 15 10 10    
Alternative minimum tax payable 105 360 599 200 833 140 1782
Net federal tax 106 18970 306762 6550 186514 2580 235204
CPP contributions payable on self-employment and other earnings 107 900 3191 590 2208 260 1022
Employment  Insurance premiums payable on self-employment and other eligible earnings 108            
Social benefits repayment 109 2650 10280 980 5298 500 2882
Net provincial or territorial tax 110 19030 232236 6600 137237 2610 178102
Total tax payable 111 19080 552470 6620 331257 2620 417210
Final Basic Table 2: All returns by total Inc. class, Nova Scotia
Item Item code 50000 and over # 50000 and over $
Number of taxable returns 1 168080  
Number of non-taxable returns 2 460  
Total number of returns 3 168550  
Employment income 4 139650 9720595
Commissions (from employment) 5 4360 200760
Other employment income 6 20100 113718
Old Age Security pension 7 19380 116596
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 33240 244159
Other pensions or superannuation 9 32920 1172093
Elected split-pension amount 10 6080 75407
Universal Child Care Benefit (UCCB) 11 5210 7552
Employment Insurance and other benefits 12 15460 113727
Taxable amount of dividends 13 46100 1072249
Interest and other investment income 14 47700 117306
Net partnership income 15 2010 2545
Registered disability savings plan (RDSP) income 16    
Net rental income 17 7930 34436
Taxable capital gains 18 18920 227192
Support payments received 19 470 11662
Registered Retirement Savings Plan (RRSP) income 20 22680 167095
Other income 21 37140 266635
Net business income 22 8610 172135
Net professional income 23 3490 247681
Net commission income 24 1210 47352
Net farming income 25 1060 12974
Net fishing income 26 1640 56816
Workers' compensation benefits 27 3700 38345
Social assistance payments 28 170 621
Net federal supplements 29 260 732
Total income assessed 30 168550 14240384
Registered pension plan (RPP) contributions 31 79850 359437
RRSP deduction 32 73730 468632
Saskatchewan Pension Plan (SPP) deduction 33    
Deduction for elected split-pension amount 34 17060 267346
Annual union, professional, or like dues 35 68390 57949
Universal Child Care Benefit repayment 36 20 13
Child care expenses 37 8590 41498
Disability supports deductions 38    
Business investment loss 39 110 2387
Moving expenses 40 1330 11358
Support payments made 41 1680 22069
Carrying charges and interest expenses 42 28000 60020
Deductions for CPP or QPP contributions on self-employment and other earnings 43 5890 9296
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44    
Exploration and development expenses 45 890 13268
Other employment expenses 46 12280 62944
Clergy residence deduction 47 440 5869
Other deductions 48 6840 29442
Total deductions before adjustments 49 151120 1411581
Social benefits repayment 50 13640 33688
Net income after adjustments 51 168530 12796964
Canadian Forces personnel and police deduction 52 1240 21523
Employee home relocation loan deduction 53 30 5
Security options deductions 54 440 14788
Other payments deductions 55 4060 39643
Limited partnership losses of other years 56 10 25
Non-capital losses of other years 57 120 2223
Net capital losses of other years 58 6260 21620
Capital gains deduction 59 740 65792
Northern residents deductions 60 460 1144
Additional deductions 61 830 5353
Farming/fishing losses of prior years 62 60 817
Total deductions from net income 63 13770 172933
Taxable income assessed 64 168480 12624563
Basic personal amount 65 168550 1749050
Age amount 66 16080 52298
Spouse or common-law partner amount 67 16540 117120
Amount for eligible dependant 68 4870 46968
Amount for children 17 and under 69 37250 135049
Amount for infirm dependants age 18 or older 70 250 875
CPP or QPP contributions through employment 71 129830 268183
CPP or QPP contributions self-employment and other eligible earnings 72 5890 9296
Employment Insurance premiums 73 130460 92848
Employment Insurance premiums on self-employment and other eligible earnings 74 10 9
PPIP premiums paid 75    
PPIP premiums payable on employment income 76    
PPIP premiums payable on self-employment income 77    
Canada employment amount 78 142910 148115
Public transit amount 79 4300 2417
Children's fitness amount 80 22390 13580
Home buyers' amount 81 1860 8822
Adoption expenses 82 70 414
Pension income amount 83 36790 72516
Caregiver amount 84 1470 5581
Disability amount 85 2890 20888
Disability amount transferred from a dependant 86 3110 30500
Interest paid on student loans 87 7820 5304
Tuition, education, and textbook amounts 88 7250 42288
Tuition, education, and textbook amounts transferred from a child 89 12510 67141
Amounts transferred from spouse 90 4370 19490
Allowable portion of medical expenses 91 23380 71896
Total tax credits on personal amounts 92 168550 447097
Allowable charitable donations and government gifts 93 76020 124430
Eligible cultural, ecological gifts 94 50 392
Total tax credit on donations and gifts 95 75600 34544
Total federal non-refundable tax credits 96 168550 481641
Federal dividend tax credit 97 46040 157583
Overseas employment tax credit 98 450 4842
Minimum tax carryover 99 650 1829
Basic federal tax 100 166550 1764557
Federal foreign tax credit 101 13150 13217
Federal political contribution tax credit 102 2340 413
Investment tax credit 103 1020 2015
Labour-sponsored funds tax credit 104 110 68
Alternative minimum tax payable 105 990 3462
Net federal tax 106 166280 1748994
CPP contributions payable on self-employment and other earnings 107 5890 18592
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 10 9
Social benefits repayment 109 13640 33688
Net provincial or territorial tax 110 167760 1363875
Total tax payable 111 168080 3165159
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