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

Please refer to the explanatory notes for information about this table

Final Table 2: All returns by total income class, Quebec
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 3857510   20   2240  
Number of non-taxable returns 2 2403950   67520   484950  
Total number of returns 3 6261460   67540   487190  
Employment income 4 4028460 142328126 2020 18245 303180 448086
Commissions (from employment) 5 125160 2370408 60 518 3170 1034
Other employment income 6 497620 1454352 400 1216 9090 12978
Old Age Security pension 7 1156020 6896709 310 1749 10790 10887
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 1593280 9464997 950 4229 37140 54751
Other pensions or superannuation 9 957760 17362814 180 1929 3670 5415
Elected split-pension amount 10 247300 2518623 90 602 3600 7603
Universal Child Care Benefit (UCCB) 11 384360 571285 1580 2318 66810 103465
Employment Insurance and other benefits 12 865560 5514197 380 2022 9250 19394
Taxable amount of dividends 13 783280 8069344 850 5098 14160 6105
Interest and other investment income 14 1379450 3032505 2080 3550 52170 29141
Net partnership income 15 29010 42017 60 -2346 210 48
Registered disability savings plan (RDSP) income 16            
Net rental income 17 378570 1498923 3260 -39193 8330 2512
Taxable capital gains 18 390060 3082763 720 7978 9340 4897
Support payments received 19 17240 183424 20 143 640 1290
Registered Retirement Savings Plan (RRSP) income 20 530320 2260910 1200 3309 14140 15513
Other income 21 939290 3903082 1290 3364 47810 54374
Net business income 22 389300 4805968 7490 -130720 22180 28712
Net professional income 23 94140 6079802 750 -13343 2800 3660
Net commission income 24 40370 792479 550 -3095 2060 2274
Net farming income 25 44360 242438 1260 -28210 1670 -3277
Net fishing income 26 1180 14924 20 -365 10 -84
Workers' compensation benefits 27 182810 1470947 80 596 1900 3492
Social assistance payments 28 369080 2473745 70 264 25750 69443
Net federal supplements 29 608160 2504129 200 797 12070 19107
Total income assessed 30 6205850 228938932 11930 -159345 487190 900819
Registered pension plan (RPP) contributions 31 1402450 3556418 280 207 10710 1534
RRSP deduction 32 1551640 7159572 370 526 3950 3760
Saskatchewan Pension Plan (SPP) deduction 33 60 23        
Deduction for elected split-pension amount 34 247480 2519131     80 96
Annual union, professional, or like dues 35 1702920 1036845 950 426 41910 3485
Universal Child Care Benefit repayment 36 2710 1731 40 42 480 344
Child care expenses 37 447230 953659 610 761 17310 13140
Disability supports deductions 38 210 750        
Business investment loss 39 2340 54610 20 1146 50 919
Moving expenses 40 10850 44038 20 48 220 209
Support payments made 41 15740 176549 30 221 70 252
Carrying charges and interest expenses 42 245920 548855 320 7487 2700 2349
Deductions for CPP or QPP contributions on self-employment and other earnings 43 366070 281407 220 111 7060 628
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 407250 29664 280 13 14650 212
Exploration and development expenses 45 14120 200045     30 7
Other employment expenses 46 118200 543197 50 334 370 1100
Clergy residence deduction 47 2180 19790        
Other deductions 48 217280 420067 600 451 7210 13131
Total deductions before adjustments 49 3426640 17546352 2850 11795 81550 41176
Social benefits repayment 50 96690 220604        
Net income after adjustments 51 6188300 211379588     482620 877331
Canadian Forces personnel and police deduction 52 4000 56226        
Employee home relocation loan deduction 53 180 97        
Security options deductions 54 6550 230111        
Other payments deductions 55 1141360 6447859 350 1657 39500 92043
Limited partnership losses of other years 56 280 2295        
Non-capital losses of other years 57 6180 54068 30 341 140 306
Net capital losses of other years 58 106680 264387     840 372
Capital gains deduction 59 10880 700429     50 20
Northern residents deductions 60 26650 93540     180 88
Additional deductions 61 50450 405943 20 191 770 1989
Farming/fishing losses of prior years 62 1710 12890        
Total deductions from net income 63 1319920 8267844 410 2314 41160 94933
Taxable income assessed 64 5980040 203140665     464940 784995
Basic personal amount 65 6261330 64676617 67530 695583 487090 4863310
Age amount 66 1204780 7228310 1020 6514 16830 101970
Spouse or common-law partner amount 67 454860 2938309 2080 18121 17090 134517
Amount for eligible dependant 68 227380 2186053 950 9258 11440 108472
Amount for children 17 and under 69 866950 3045593 3220 11535 32020 114364
Amount for infirm dependants age 18 or older 70 960 3362     30 44
CPP or QPP contributions through employment 71 3625600 4865334 1320 557 73000 5328
CPP or QPP contributions self-employment and other eligible earnings 72 366070 281407 220 111 7060 628
Employment Insurance premiums 73 3554330 1372638 1060 166 118820 9155
Employment Insurance premiums on self-employment and other eligible earnings 74 560 136     20  
PPIP premiums paid 75 3655680 603443 1130 75 125480 3557
PPIP premiums payable on employment income 76 109840 18896 30 2 2540 51
PPIP premiums payable on self-employment income 77 411930 38313 280 17 14840 275
Canada employment amount 78 4015880 4076537 2240 1892 192160 173264
Public transit amount 79 459460 326327 1420 760 20940 10280
Children's fitness amount 80 357850 151469 570 207 4130 1344
Home buyers' amount 81 52010 227876 40 161 340 1398
Adoption expenses 82 730 5700     10 28
Pension income amount 83 1116090 2098938 260 442 6770 8855
Caregiver amount 84 37410 145628 160 603 930 3537
Disability amount 85 85340 616509 470 3529 4590 33634
Disability amount transferred from a dependant 86 35850 343647 160 1461 1000 9555
Interest paid on student loans 87 140700 48998 40 22 460 137
Tuition, education, and textbook amounts 88 401670 1337887     100 76
Tuition, education, and textbook amounts transferred from a child 89 187960 845808 20 42 130 297
Amounts transferred from spouse 90 277630 1270486 3380 14583 24250 96884
Allowable portion of medical expenses 91 1728350 3350566 4300 4881 33300 29346
Total tax credits on personal amounts 92 6261380 15315718 67530 115583 487120 856546
Allowable charitable donations and government gifts 93 1350580 890003 40 20 4250 751
Eligible cultural, ecological gifts 94 1960 14096     10 7
Total tax credit on donations and gifts 95 1329460 231067     3610 120
Total federal non-refundable tax credits 96 6261380 15546785 67530 115584 487120 856666
Federal dividend tax credit 97 706470 1182055 120   2110 4
Overseas employment tax credit 98 2240 20249        
Minimum tax carryover 99 6820 18521        
Basic federal tax 100 3870180 21365244 20 228 2260 353
Federal foreign tax credit 101 199580 78589        
Federal political contribution tax credit 102 18230 2550        
Investment tax credit 103 9600 21470        
Labour-sponsored funds tax credit 104 275230 114673     20 1
Alternative minimum tax payable 105 6380 28964 20 228    
Net federal tax 106 3856490 21147744 20 229 2220 356
CPP contributions payable on self-employment and other earnings 107            
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 560 136     20  
Social benefits repayment 109 96690 220604        
Net provincial or territorial tax 110 3090 64790        
Total tax payable 111 3857510 21433275 20 229 2240 356
Final Basic Table 2: All returns by total Inc. class, Quebec
Item Item code 5000 - 9999 # 5000 - 9999 $ 10000 - 14999 # 10000 - 14999 $ 15000 - 19999 # 15000 - 19999 $
Number of taxable returns 1 4230   103230   246720  
Number of non-taxable returns 2 535800   590840   428070  
Total number of returns 3 540030   694060   674790  
Employment income 4 250240 1527946 280120 2676921 289140 3932050
Commissions (from employment) 5 7850 4702 10610 11576 10410 18845
Other employment income 6 13350 44705 16860 73917 17770 70574
Old Age Security pension 7 51740 277036 188130 1061434 299710 1838499
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 95940 285818 212140 781045 338440 1856025
Other pensions or superannuation 9 13140 28782 39090 107960 128960 423486
Elected split-pension amount 10 7750 31582 22310 150445 31570 260846
Universal Child Care Benefit (UCCB) 11 38900 56781 38010 57328 34060 49556
Employment Insurance and other benefits 12 29850 117574 69440 353787 98870 582728
Taxable amount of dividends 13 14490 11298 30120 26865 49400 57020
Interest and other investment income 14 56620 48033 96190 94626 159930 200459
Net partnership income 15 260 2 400 215 690 356
Registered disability savings plan (RDSP) income 16            
Net rental income 17 11080 12991 19250 30547 29020 53693
Taxable capital gains 18 9580 10128 15780 17522 22810 25420
Support payments received 19 1550 6069 2270 12627 2500 16564
Registered Retirement Savings Plan (RRSP) income 20 15690 35078 25640 71689 34880 99428
Other income 21 69140 164507 85940 283715 80910 258354
Net business income 22 41740 208601 59220 475252 49910 507465
Net professional income 23 5050 23635 6920 51734 5940 55960
Net commission income 24 3360 13242 4480 27994 4020 31018
Net farming income 25 2610 5225 5190 22301 4810 22709
Net fishing income 26 20 -28 70 -48 140 253
Workers' compensation benefits 27 5740 18687 13610 66845 20580 130600
Social assistance payments 28 163050 1045371 141440 1174549 22010 122757
Net federal supplements 29 50720 141350 171230 950375 264950 1121785
Total income assessed 30 540030 4119114 694060 8581230 674790 11736448
Registered pension plan (RPP) contributions 31 21360 4083 29900 9128 38730 17392
RRSP deduction 32 6360 7336 18280 21415 40570 60095
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 400 605 1180 1790 3870 7766
Annual union, professional, or like dues 35 67440 8509 78030 13102 82490 18166
Universal Child Care Benefit repayment 36 500 322 330 201 260 154
Child care expenses 37 24300 31852 33720 53314 39860 70597
Disability supports deductions 38     20 27 20 83
Business investment loss 39 40 1039 70 1049 100 1409
Moving expenses 40 380 392 620 758 730 990
Support payments made 41 100 315 180 523 340 1179
Carrying charges and interest expenses 42 3110 3436 5380 4798 10060 7744
Deductions for CPP or QPP contributions on self-employment and other earnings 43 38690 7267 60100 21193 49650 25190
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 43940 1113 64190 2451 52710 2597
Exploration and development expenses 45 50 52 60 75 120 195
Other employment expenses 46 810 1344 1690 3132 3420 7399
Clergy residence deduction 47 20 36 50 171 60 317
Other deductions 48 10170 4596 16830 8092 23880 12487
Total deductions before adjustments 49 137240 72314 184170 141222 204750 233761
Social benefits repayment 50            
Net income after adjustments 51 539700 4048744 693890 8441208 674660 11503830
Canadian Forces personnel and police deduction 52            
Employee home relocation loan deduction 53            
Security options deductions 54     10 31 10 14
Other payments deductions 55 214040 1205409 322220 2191770 304000 1375142
Limited partnership losses of other years 56            
Non-capital losses of other years 57 100 345 720 1063 1040 2800
Net capital losses of other years 58 920 869 1980 1568 3630 2832
Capital gains deduction 59 50 107 130 237 230 785
Northern residents deductions 60 390 602 1160 2581 2090 5615
Additional deductions 61 2050 4567 7210 31523 12000 50944
Farming/fishing losses of prior years 62     130 136 150 357
Total deductions from net income 63 216130 1211919 327140 2228919 311560 1438487
Taxable income assessed 64 445000 2839143 614590 6219474 668390 10070253
Basic personal amount 65 540020 5551860 694060 7177942 674790 6989778
Age amount 66 65590 419366 198280 1276506 307410 1980878
Spouse or common-law partner amount 67 24640 149016 37350 250499 55680 279349
Amount for eligible dependant 68 23780 235589 20640 203162 20530 198637
Amount for children 17 and under 69 43040 148369 43720 155278 47530 163819
Amount for infirm dependants age 18 or older 70 40 197 50 213 70 203
CPP or QPP contributions through employment 71 192520 33720 250470 86070 272670 148262
CPP or QPP contributions self-employment and other eligible earnings 72 38690 7267 60100 21193 49650 25190
Employment Insurance premiums 73 218980 20229 250500 35243 265400 51636
Employment Insurance premiums on self-employment and other eligible earnings 74 50 4 90 11 100 17
PPIP premiums paid 75 224700 7491 258200 13171 272960 19452
PPIP premiums payable on employment income 76 5830 143 6790 254 6360 335
PPIP premiums payable on self-employment income 77 44240 1435 64680 3161 53250 3350
Canada employment amount 78 252780 255447 284230 289464 294740 301125
Public transit amount 79 29120 14911 37620 20948 38110 23314
Children's fitness amount 80 4750 1467 7450 2363 10420 3441
Home buyers' amount 81 280 1226 650 2647 1570 6270
Adoption expenses 82     10 49 20 92
Pension income amount 83 19760 27876 57880 90585 154620 251441
Caregiver amount 84 1430 5417 2030 7554 3020 11460
Disability amount 85 7430 53781 20870 150211 11720 84273
Disability amount transferred from a dependant 86 1190 11721 1430 12631 2130 17811
Interest paid on student loans 87 580 188 2690 867 7500 2586
Tuition, education, and textbook amounts 88 220 377 58650 71902 75850 257435
Tuition, education, and textbook amounts transferred from a child 89 190 472 910 1758 3160 9997
Amounts transferred from spouse 90 20590 79737 35920 167084 42560 223778
Allowable portion of medical expenses 91 48180 50583 106480 164527 232830 401755
Total tax credits on personal amounts 92 540030 1061688 694060 1530794 674790 1718352
Allowable charitable donations and government gifts 93 7600 2949 22360 31693 59300 19554
Eligible cultural, ecological gifts 94 20 99 50 21 120 124
Total tax credit on donations and gifts 95 6800 607 21190 2045 57030 4656
Total federal non-refundable tax credits 96 540030 1062295 694060 1532840 674790 1723008
Federal dividend tax credit 97 1930 7 12350 760 23850 3190
Overseas employment tax credit 98            
Minimum tax carryover 99     90 18 200 96
Basic federal tax 100 4220 1592 105170 22303 249350 138473
Federal foreign tax credit 101 20 5 1460 22 4220 109
Federal political contribution tax credit 102     100 7 250 23
Investment tax credit 103     100 17 150 62
Labour-sponsored funds tax credit 104 60 6 450 46 2500 436
Alternative minimum tax payable 105            
Net federal tax 106 4180 1591 103130 22232 246680 137856
CPP contributions payable on self-employment and other earnings 107            
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 50 4 90 11 100 17
Social benefits repayment 109            
Net provincial or territorial tax 110     60 5 60 10
Total tax payable 111 4230 1595 103230 22248 246720 137884
Final Basic Table 2: All returns by total Inc. class, Quebec
Item Item code 20000 - 24999 # 20000 - 24999 $ 25000 - 29999 # 25000 - 29999 $ 30000 - 34999 # 30000 - 34999 $
Number of taxable returns 1 349790   372540   399560  
Number of non-taxable returns 2 151550   67450   33090  
Total number of returns 3 501340   439990   432640  
Employment income 4 295270 5239377 301790 6693571 318460 8668881
Commissions (from employment) 5 10070 27643 9380 37992 8220 45930
Other employment income 6 23650 82821 29310 94535 35150 106113
Old Age Security pension 7 148670 913691 93990 578263 79050 487309
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 185250 1233610 132190 911967 116870 819393
Other pensions or superannuation 9 133190 917290 102740 1184170 95580 1457921
Elected split-pension amount 10 36710 336377 25380 290556 26830 322731
Universal Child Care Benefit (UCCB) 11 31880 46154 30960 45333 29780 43569
Employment Insurance and other benefits 12 107730 729625 106580 762413 97480 692648
Taxable amount of dividends 13 48990 82576 47710 121547 51110 159878
Interest and other investment income 14 124550 210635 102470 184409 99100 187450
Net partnership income 15 890 451 940 480 1070 608
Registered disability savings plan (RDSP) income 16            
Net rental income 17 30360 70505 28230 68003 28470 64247
Taxable capital gains 18 23530 33992 22480 39635 23490 45428
Support payments received 19 2200 17991 1680 16215 1340 14431
Registered Retirement Savings Plan (RRSP) income 20 39870 124142 42120 138637 46600 151828
Other income 21 70490 220620 63150 197477 61170 181331
Net business income 22 37750 443423 28400 350622 22730 276000
Net professional income 23 4750 53905 4320 55081 3880 52712
Net commission income 24 3490 33057 2940 32585 2620 31647
Net farming income 25 3870 21051 3530 19901 3170 17023
Net fishing income 26 140 726 180 1237 130 1434
Workers' compensation benefits 27 23240 186354 22910 200115 21980 195752
Social assistance payments 28 8170 27761 3870 14115 1860 7004
Net federal supplements 29 73240 172225 17400 48711 7700 21099
Total income assessed 30 501340 11226005 439990 12087570 432640 14052369
Registered pension plan (RPP) contributions 31 52120 32494 73210 61070 108650 120537
RRSP deduction 32 63460 111672 88660 178237 117740 263161
Saskatchewan Pension Plan (SPP) deduction 33     10 3    
Deduction for elected split-pension amount 34 10740 32220 19060 83707 25370 144452
Annual union, professional, or like dues 35 93000 26090 110340 38643 138950 61703
Universal Child Care Benefit repayment 36 200 109 200 119 170 92
Child care expenses 37 41420 82013 42930 92308 43990 99386
Disability supports deductions 38 20 40 20 60 20 44
Business investment loss 39 130 1920 140 2254 150 2254
Moving expenses 40 870 1519 860 1669 820 1921
Support payments made 41 580 2273 800 3364 910 4182
Carrying charges and interest expenses 42 12150 10231 12570 11917 14140 13846
Deductions for CPP or QPP contributions on self-employment and other earnings 43 37850 23858 28610 20666 22510 17512
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 39920 2317 30120 1932 23670 1600
Exploration and development expenses 45 160 198 210 319 260 510
Other employment expenses 46 4690 11196 6400 16504 8040 23017
Clergy residence deduction 47 90 540 220 1225 300 2109
Other deductions 48 24720 14044 24210 15722 21760 16310
Total deductions before adjustments 49 224040 352738 249860 529718 285770 772638
Social benefits repayment 50            
Net income after adjustments 51 501260 10874406 439940 11558898 432590 13280644
Canadian Forces personnel and police deduction 52         10 42
Employee home relocation loan deduction 53            
Security options deductions 54 40 46 30 48 60 95
Other payments deductions 55 102080 386342 43070 262942 30970 223856
Limited partnership losses of other years 56            
Non-capital losses of other years 57 890 3509 670 3317 550 3105
Net capital losses of other years 58 5000 4019 5370 4963 6130 5858
Capital gains deduction 59 280 1239 340 2259 400 2879
Northern residents deductions 60 2100 5609 2370 6593 2070 6257
Additional deductions 61 7600 40863 4560 33151 3570 34761
Farming/fishing losses of prior years 62 150 653 180 975 140 875
Total deductions from net income 63 112930 442304 54980 314268 42770 277729
Taxable income assessed 64 497920 10433113 437670 11245500 430840 13003485
Basic personal amount 65 501340 5195828 439990 4562079 432640 4487981
Age amount 66 155930 1004849 101020 650885 85620 545797
Spouse or common-law partner amount 67 47150 252508 39920 239803 35120 225882
Amount for eligible dependant 68 20040 193939 18610 179104 18530 177618
Amount for children 17 and under 69 51560 176533 55540 190673 61850 211878
Amount for infirm dependants age 18 or older 70 70 206 60 238 90 306
CPP or QPP contributions through employment 71 283250 213400 292880 285875 311020 382549
CPP or QPP contributions self-employment and other eligible earnings 72 37850 23858 28610 20666 22510 17512
Employment Insurance premiums 73 273690 68607 282170 87681 300070 113862
Employment Insurance premiums on self-employment and other eligible earnings 74 70 16 60 16 30 8
PPIP premiums paid 75 281500 26010 289840 33288 307400 43149
PPIP premiums payable on employment income 76 5820 404 5610 494 5710 631
PPIP premiums payable on self-employment income 77 40350 2989 30510 2491 24020 2066
Canada employment amount 78 304250 309475 312380 317347 330410 335870
Public transit amount 79 35390 23662 32540 22912 33590 24678
Children's fitness amount 80 13630 4540 17280 5914 21770 7524
Home buyers' amount 81 2610 10758 3910 16424 5390 23016
Adoption expenses 82 30 194 40 244 40 242
Pension income amount 83 156970 301809 118220 231775 108360 213330
Caregiver amount 84 3130 12118 3400 13139 3530 13648
Disability amount 85 9460 68114 6990 50604 5740 41551
Disability amount transferred from a dependant 86 2200 18594 2560 23002 2980 27546
Interest paid on student loans 87 11020 3727 14220 4770 16410 5757
Tuition, education, and textbook amounts 88 53880 242353 41440 185499 33030 141002
Tuition, education, and textbook amounts transferred from a child 89 5720 21469 7950 30780 10550 42470
Amounts transferred from spouse 90 37510 196378 27610 138917 20700 94353
Allowable portion of medical expenses 91 233020 419375 203330 374786 191820 361305
Total tax credits on personal amounts 92 501340 1318757 439990 1150411 432640 1131230
Allowable charitable donations and government gifts 93 84210 26355 92470 31254 106150 37724
Eligible cultural, ecological gifts 94 140 106 140 110 150 128
Total tax credit on donations and gifts 95 82120 6298 90490 7597 104140 9230
Total federal non-refundable tax credits 96 501340 1325055 439990 1158008 432640 1140460
Federal dividend tax credit 97 38490 7494 44030 13102 50440 19097
Overseas employment tax credit 98 10 7 20 23 20 43
Minimum tax carryover 99 300 232 340 383 390 589
Basic federal tax 100 353160 330779 374240 555366 400710 811228
Federal foreign tax credit 101 8040 225 10330 383 12120 590
Federal political contribution tax credit 102 620 47 870 73 1050 96
Investment tax credit 103 180 111 200 138 190 152
Labour-sponsored funds tax credit 104 5830 1291 10740 2772 18980 5207
Alternative minimum tax payable 105         10 23
Net federal tax 106 349750 329097 372530 551996 399550 805172
CPP contributions payable on self-employment and other earnings 107            
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 70 16 60 16 30 8
Social benefits repayment 109            
Net provincial or territorial tax 110 70 22 50 19 60 37
Total tax payable 111 349790 329136 372540 552032 399560 805217
Final Basic Table 2: All returns by total Inc. class, Quebec
Item Item code 35000 - 39999 # 35000 - 39999 $ 40000 - 44999 # 40000 - 44999 $ 45000 - 49999 # 45000 - 49999 $
Number of taxable returns 1 382220   336200   276300  
Number of non-taxable returns 2 17530   9950   5710  
Total number of returns 3 399750   346150   282010  
Employment income 4 308800 9908541 264290 9532232 226270 9276467
Commissions (from employment) 5 7500 57918 6790 67931 5820 74350
Other employment income 6 37960 98929 38950 96002 35360 79388
Old Age Security pension 7 59760 368536 53290 328870 35910 221427
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 96040 688284 88810 639817 63100 464501
Other pensions or superannuation 9 83190 1655986 80380 1871902 59000 1660056
Elected split-pension amount 10 18120 234758 26880 319833 9370 102339
Universal Child Care Benefit (UCCB) 11 26410 38936 20800 31319 16310 24563
Employment Insurance and other benefits 12 81190 558111 65300 444510 49240 333883
Taxable amount of dividends 13 50800 194271 53020 219083 46340 217894
Interest and other investment income 14 90690 166819 86330 172041 70030 137747
Net partnership income 15 1050 421 1220 832 1160 683
Registered disability savings plan (RDSP) income 16            
Net rental income 17 27270 64195 26080 65718 21930 56596
Taxable capital gains 18 23430 50697 24700 58892 21650 56209
Support payments received 19 1130 12215 870 10980 630 9495
Registered Retirement Savings Plan (RRSP) income 20 47960 157699 45240 165652 38010 140303
Other income 21 57790 178063 55610 174830 45690 139676
Net business income 22 19030 233153 16510 207077 13080 170764
Net professional income 23 3510 50079 3640 59547 3310 58685
Net commission income 24 2230 30628 2010 33867 1620 31581
Net farming income 25 2830 16108 2450 16732 2020 12776
Net fishing income 26 100 1447 80 1654 60 1346
Workers' compensation benefits 27 18880 182038 14470 140663 10860 95398
Social assistance payments 28 1020 4364 630 3278 380 1723
Net federal supplements 29 4310 11424 2210 5587 1080 2881
Total income assessed 30 399750 14963631 346150 14668846 282010 13370731
Registered pension plan (RPP) contributions 31 131830 186367 119150 202424 115060 237831
RRSP deduction 32 136900 345243 132750 384043 124600 413412
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 28360 201323 28260 227994 25870 256859
Annual union, professional, or like dues 35 152480 80637 133560 78768 124360 84053
Universal Child Care Benefit repayment 36 150 104 90 53 70 49
Child care expenses 37 40400 94531 31960 78193 26410 64919
Disability supports deductions 38 20 28 10 26 10 34
Business investment loss 39 130 2112 140 2579 150 2941
Moving expenses 40 820 2207 850 2815 660 2350
Support payments made 41 1030 5335 1060 6099 940 6116
Carrying charges and interest expenses 42 14640 15005 15640 16824 14100 16405
Deductions for CPP or QPP contributions on self-employment and other earnings 43 18740 15640 16610 15166 12410 12879
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 19540 1399 17300 1342 13680 1154
Exploration and development expenses 45 280 785 370 1034 350 1133
Other employment expenses 46 8780 26923 9430 31299 9120 32544
Clergy residence deduction 47 240 1890 230 1927 190 1692
Other deductions 48 17800 14868 14280 14132 10980 11886
Total deductions before adjustments 49 294710 994399 264940 1064719 233610 1146259
Social benefits repayment 50            
Net income after adjustments 51 399720 13969947 346120 13604841 281990 12225182
Canadian Forces personnel and police deduction 52 30 120 140 898 220 1478
Employee home relocation loan deduction 53            
Security options deductions 54 90 147 130 240 140 233
Other payments deductions 55 23880 197826 17120 149527 12210 100002
Limited partnership losses of other years 56            
Non-capital losses of other years 57 400 2598 330 2395 230 1670
Net capital losses of other years 58 6010 6427 6780 7243 6050 7222
Capital gains deduction 59 400 3775 470 5341 410 5337
Northern residents deductions 60 1720 5165 1640 5035 1410 4510
Additional deductions 61 2590 28352 2110 24146 1490 18980
Farming/fishing losses of prior years 62 140 959 110 738 80 529
Total deductions from net income 63 34430 245380 28100 195569 21710 139972
Taxable income assessed 64 398430 13725241 345500 13409589 281690 12085396
Basic personal amount 65 399750 4147584 346150 3591986 282010 2926588
Age amount 66 65890 389801 58250 313418 39730 194726
Spouse or common-law partner amount 67 29670 196953 24190 164599 19870 136785
Amount for eligible dependant 68 16880 161455 12720 120536 10450 98988
Amount for children 17 and under 69 63170 215612 56430 194028 51290 177314
Amount for infirm dependants age 18 or older 70 80 276 50 170 60 199
CPP or QPP contributions through employment 71 302260 447234 257820 436917 220950 422741
CPP or QPP contributions self-employment and other eligible earnings 72 18740 15640 16610 15166 12410 12879
Employment Insurance premiums 73 292050 130493 248140 124600 212640 114515
Employment Insurance premiums on self-employment and other eligible earnings 74 40 11 20 9 20 9
PPIP premiums paid 75 298190 49288 253300 47190 216150 45711
PPIP premiums payable on employment income 76 5860 779 6360 1008 6610 1225
PPIP premiums payable on self-employment income 77 19900 1809 17580 1732 13960 1492
Canada employment amount 78 320450 325688 274340 278371 233300 237855
Public transit amount 79 33390 25756 28900 22521 25670 20261
Children's fitness amount 80 24680 8744 23900 8826 23600 9016
Home buyers' amount 81 6070 26119 5900 25474 5330 23417
Adoption expenses 82 50 274 40 307 50 366
Pension income amount 83 92510 182401 92470 182892 65150 128754
Caregiver amount 84 3300 12882 2750 10473 2340 9018
Disability amount 85 4160 30085 3410 24667 2440 17668
Disability amount transferred from a dependant 86 3140 30027 2630 25664 2220 21709
Interest paid on student loans 87 16220 5750 14600 5284 12670 4502
Tuition, education, and textbook amounts 88 26770 107509 22040 82133 17870 65792
Tuition, education, and textbook amounts transferred from a child 89 12720 52726 12530 52782 12120 52176
Amounts transferred from spouse 90 14880 61498 10340 41937 7500 30262
Allowable portion of medical expenses 91 163430 313581 126260 266827 89850 198029
Total tax credits on personal amounts 92 399750 1040996 346150 905927 282010 742800
Allowable charitable donations and government gifts 93 110730 39891 106890 41006 97170 38612
Eligible cultural, ecological gifts 94 170 132 170 133 120 120
Total tax credit on donations and gifts 95 108860 9817 105290 10116 95760 9622
Total federal non-refundable tax credits 96 399750 1050813 346150 916044 282010 752422
Federal dividend tax credit 97 51320 24421 53880 29169 47180 30101
Overseas employment tax credit 98 50 110 70 158 80 231
Minimum tax carryover 99 340 607 340 737 310 789
Basic federal tax 100 383010 995981 336700 1085627 276610 1097166
Federal foreign tax credit 101 12370 733 13590 992 12220 998
Federal political contribution tax credit 102 1140 112 1450 145 1220 122
Investment tax credit 103 260 229 240 268 230 221
Labour-sponsored funds tax credit 104 25780 7958 24440 8610 25090 9935
Alternative minimum tax payable 105 20 31 10 70 20 27
Net federal tax 106 382210 986944 336190 1075607 276300 1085882
CPP contributions payable on self-employment and other earnings 107            
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 40 11 20 9 20 9
Social benefits repayment 109            
Net provincial or territorial tax 110 70 46 50 33 40 41
Total tax payable 111 382220 987002 336200 1075649 276300 1085933
Final Basic Table 2: All returns by total Inc. class, Quebec
Item Item code 50000 - 54999 # 50000 - 54999 $ 55000 - 59999 # 55000 - 59999 $ 60000 - 69999 # 60000 - 69999 $
Number of taxable returns 1 231550   191580   291260  
Number of non-taxable returns 2 3820   2160   2590  
Total number of returns 3 235380   193740   293850  
Employment income 4 192620 8800790 163630 8248177 252860 14478178
Commissions (from employment) 5 5060 80282 4430 80131 7380 166584
Other employment income 6 33300 68076 29800 56829 50840 92623
Old Age Security pension 7 26900 165763 20310 124856 29080 178496
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 48750 363918 35720 267905 49360 368793
Other pensions or superannuation 9 46520 1452243 34410 1124921 47470 1615485
Elected split-pension amount 10 6550 74916 5420 63659 10070 141051
Universal Child Care Benefit (UCCB) 11 12660 19019 9680 14448 11800 17193
Employment Insurance and other benefits 12 36930 243979 27680 179972 37620 221369
Taxable amount of dividends 13 42650 251533 37490 226654 64500 462624
Interest and other investment income 14 59760 120835 50450 108162 80100 190220
Net partnership income 15 1160 683 1160 1034 2220 1067
Registered disability savings plan (RDSP) income 16            
Net rental income 17 19560 51911 17080 47155 27860 88152
Taxable capital gains 18 19820 59034 18060 62046 31340 132710
Support payments received 19 450 6945 380 6571 550 11916
Registered Retirement Savings Plan (RRSP) income 20 32550 127780 27280 112980 41160 188205
Other income 21 39200 121048 33630 109393 54030 180572
Net business income 22 11000 155554 9110 139950 14200 230831
Net professional income 23 3100 60955 2840 59595 4980 120261
Net commission income 24 1420 31281 1140 26503 1980 54710
Net farming income 25 1680 11178 1340 7883 2130 13595
Net fishing income 26 30 841 40 970 50 1516
Workers' compensation benefits 27 7960 67757 5860 48242 7030 59078
Social assistance payments 28 220 822 180 604 180 623
Net federal supplements 29 650 1949 480 1350 630 1823
Total income assessed 30 235380 12339091 193740 11119991 293850 19017677
Registered pension plan (RPP) contributions 31 105710 257339 97980 274892 159680 526983
RRSP deduction 32 112290 411383 99630 393428 162170 715073
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 21420 253557 15850 213364 21040 308623
Annual union, professional, or like dues 35 111260 83558 99720 82414 156850 143643
Universal Child Care Benefit repayment 36 50 28 40 20 60 35
Child care expenses 37 21590 55183 17510 44393 24650 61011
Disability supports deductions 38 10 29     10 7
Business investment loss 39 160 2887 110 1737 180 3135
Moving expenses 40 570 2762 480 2369 840 5503
Support payments made 41 900 6025 780 5522 1450 11378
Carrying charges and interest expenses 42 13240 16764 11960 15780 20830 31883
Deductions for CPP or QPP contributions on self-employment and other earnings 43 8970 11088 6790 9105 10260 14603
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 11900 1085 9950 974 14300 1661
Exploration and development expenses 45 400 1475 440 1947 900 4085
Other employment expenses 46 8310 32228 6860 28261 11080 49827
Clergy residence deduction 47 180 1929 130 1353 160 1955
Other deductions 48 8330 10669 6320 9687 9000 17405
Total deductions before adjustments 49 201230 1147990 170920 1085259 264670 1896811
Social benefits repayment 50 410 70 5540 2543 21880 17333
Net income after adjustments 51 235350 11191932 193720 10032479 293830 17104369
Canadian Forces personnel and police deduction 52 430 3333 510 5333 1240 14557
Employee home relocation loan deduction 53            
Security options deductions 54 140 244 160 262 330 586
Other payments deductions 55 8770 70528 6480 50196 7810 61523
Limited partnership losses of other years 56         20 27
Non-capital losses of other years 57 190 1607 130 1363 190 2371
Net capital losses of other years 58 5580 7629 5360 7737 9700 15487
Capital gains deduction 59 380 5651 410 7010 840 20478
Northern residents deductions 60 1280 4096 1180 4068 1940 7103
Additional deductions 61 1080 11646 810 9131 1310 16906
Farming/fishing losses of prior years 62 80 580 60 247 110 705
Total deductions from net income 63 17460 105390 14670 85354 22770 139743
Taxable income assessed 64 235210 11086883 193640 9947368 293670 16965148
Basic personal amount 65 235380 2442770 193740 2010695 293850 3049716
Age amount 66 29740 129190 22350 82857 31910 84870
Spouse or common-law partner amount 67 17020 118450 14410 100426 22750 162126
Amount for eligible dependant 68 8770 83714 7530 71663 11960 113283
Amount for children 17 and under 69 47240 165161 42260 148256 71420 253775
Amount for infirm dependants age 18 or older 70 50 173 60 194 70 236
CPP or QPP contributions through employment 71 188070 375691 160100 325516 248140 511389
CPP or QPP contributions self-employment and other eligible earnings 72 8970 11088 6790 9105 10260 14603
Employment Insurance premiums 73 180390 99530 153780 85918 237180 134037
Employment Insurance premiums on self-employment and other eligible earnings 74 20 7 10 5 20 9
PPIP premiums paid 75 183120 43141 155290 40230 240630 68713
PPIP premiums payable on employment income 76 6780 1417 6470 1506 10170 2591
PPIP premiums payable on self-employment income 77 12140 1402 10190 1260 14510 2147
Canada employment amount 78 197900 202201 167470 171762 258040 265622
Public transit amount 79 21630 17318 18670 15055 28510 22815
Children's fitness amount 80 22840 9119 21610 8862 38700 16707
Home buyers' amount 81 4630 20523 3680 16551 4960 22689
Adoption expenses 82 40 363 40 383 100 810
Pension income amount 83 50550 99889 37700 74360 52500 103491
Caregiver amount 84 1820 7123 1590 6247 2330 9175
Disability amount 85 1740 12571 1310 9509 1690 12233
Disability amount transferred from a dependant 86 2020 20289 1840 18678 2950 30101
Interest paid on student loans 87 10440 3649 8200 2869 10440 3686
Tuition, education, and textbook amounts 88 14430 44033 11040 31121 15960 39453
Tuition, education, and textbook amounts transferred from a child 89 11460 49902 11000 48492 20340 91591
Amounts transferred from spouse 90 5810 23297 4520 18016 6700 26588
Allowable portion of medical expenses 91 65910 143520 48670 110818 64930 156481
Total tax credits on personal amounts 92 235380 618830 193740 511553 293850 779840
Allowable charitable donations and government gifts 93 86700 35908 75710 32253 124640 57446
Eligible cultural, ecological gifts 94 130 248 110 194 180 516
Total tax credit on donations and gifts 95 85610 9012 74810 8111 123360 14629
Total federal non-refundable tax credits 96 235380 627841 193740 519664 293850 794470
Federal dividend tax credit 97 43580 35115 38330 32414 65740 66740
Overseas employment tax credit 98 80 296 60 241 140 681
Minimum tax carryover 99 300 865 300 899 570 1713
Basic federal tax 100 231800 1114276 191740 1087247 291380 2033628
Federal foreign tax credit 101 11220 1071 10350 1206 18390 2490
Federal political contribution tax credit 102 1200 130 970 104 1700 211
Investment tax credit 103 250 273 290 323 560 610
Labour-sponsored funds tax credit 104 23110 9597 21860 9453 36240 16661
Alternative minimum tax payable 105 20 44 20 43 90 148
Net federal tax 106 231550 1103187 191560 1076149 291170 2013639
CPP contributions payable on self-employment and other earnings 107            
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 20 7 10 5 20 9
Social benefits repayment 109 410 70 5540 2543 21880 17333
Net provincial or territorial tax 110 50 52 50 73 80 130
Total tax payable 111 231550 1103316 191580 1078770 291260 2031111
Final Basic Table 2: All returns by total Inc. class, Quebec
Item Item code 70000 - 79999 # 70000 - 79999 $ 80000 - 89999 # 80000 - 89999 $ 90000 - 99999 # 90000 - 99999 $
Number of taxable returns 1 205460   126900   84560  
Number of non-taxable returns 2 1180   490   310  
Total number of returns 3 206640   127390   84880  
Employment income 4 184320 12261081 113090 8442717 75490 6263387
Commissions (from employment) 5 5600 154251 4310 135290 3370 120912
Other employment income 6 35870 68176 22980 50690 16050 37382
Old Age Security pension 7 15450 94281 9600 58021 6200 37111
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 26940 203709 16740 127890 10510 81746
Other pensions or superannuation 9 26840 985989 17040 651761 10830 433403
Elected split-pension amount 10 5030 60321 4100 54602 2020 19910
Universal Child Care Benefit (UCCB) 11 6290 9098 3190 4604 1800 2600
Employment Insurance and other benefits 12 20550 116812 10930 61371 6340 35457
Taxable amount of dividends 13 49970 403118 35860 343080 26540 291474
Interest and other investment income 14 59410 138874 40340 107018 28760 80143
Net partnership income 15 1950 1866 1640 -12 1360 978
Registered disability savings plan (RDSP) income 16            
Net rental income 17 20540 75251 14250 62457 9850 53740
Taxable capital gains 18 24750 122085 18340 116329 13820 104202
Support payments received 19 350 7906 190 5641 140 4100
Registered Retirement Savings Plan (RRSP) income 20 26780 134816 16390 99308 10140 70052
Other income 21 40040 145189 27720 118726 19970 100190
Net business income 22 10040 185985 6500 148460 4390 116005
Net professional income 23 4380 121580 3350 124887 2720 126270
Net commission income 24 1380 46664 1050 44402 770 38515
Net farming income 25 1530 11182 950 7619 670 5762
Net fishing income 26 20 898 20 674 10 264
Workers' compensation benefits 27 3490 28903 1830 16475 1020 9815
Social assistance payments 28 90 390 60 210 30 169
Net federal supplements 29 350 983 230 589 160 532
Total income assessed 30 206640 15379406 127390 10782808 84880 8034118
Registered pension plan (RPP) contributions 31 123080 487139 71510 317877 46330 229015
RRSP deduction 32 125620 638667 81980 505262 57050 411019
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 13330 201101 8500 130069 5850 95309
Annual union, professional, or like dues 35 117680 116567 65810 64025 40940 40887
Universal Child Care Benefit repayment 36 40 21 20 18    
Child care expenses 37 15430 37326 8180 21775 5080 13836
Disability supports deductions 38            
Business investment loss 39 130 2809 120 2307 100 2573
Moving expenses 40 590 4319 430 3394 280 2525
Support payments made 41 1180 11123 880 9346 720 8335
Carrying charges and interest expenses 42 17240 30323 12980 26944 9870 21540
Deductions for CPP or QPP contributions on self-employment and other earnings 43 7140 11031 5300 8688 4110 6941
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 8490 1247 5970 980 4480 784
Exploration and development expenses 45 860 4767 820 5147 720 5615
Other employment expenses 46 7910 39069 6080 34310 4640 28280
Clergy residence deduction 47 100 1265 90 1250 40 460
Other deductions 48 5250 14826 3430 12259 2290 11540
Total deductions before adjustments 49 191790 1601635 118630 1143652 79500 878687
Social benefits repayment 50 18920 20769 12170 21399 8140 19546
Net income after adjustments 51 206620 13757781 127380 9619199 84860 7136545
Canadian Forces personnel and police deduction 52 540 8944 320 7449 200 4744
Employee home relocation loan deduction 53         10 2
Security options deductions 54 360 1044 300 816 320 1252
Other payments deductions 55 3890 30259 2100 17249 1190 10479
Limited partnership losses of other years 56 20 15 20 346 10 63
Non-capital losses of other years 57 130 1785 90 1117 60 675
Net capital losses of other years 58 7690 13509 6070 12239 4650 11190
Capital gains deduction 59 700 21397 530 18281 510 19404
Northern residents deductions 60 1610 6566 1230 5519 1170 6385
Additional deductions 61 820 14985 500 10064 360 7807
Farming/fishing losses of prior years 62 80 712 50 738 50 586
Total deductions from net income 63 15360 99218 10870 73820 8240 62586
Taxable income assessed 64 206510 13658974 127330 9545998 84820 7074170
Basic personal amount 65 206640 2144563 127390 1322013 84880 880746
Age amount 66 15440 28215 5190 9472 2330 3897
Spouse or common-law partner amount 67 17480 126293 12110 89255 8760 65077
Amount for eligible dependant 68 8830 83009 4860 45703 3190 30010
Amount for children 17 and under 69 55550 198224 36620 132393 25410 91838
Amount for infirm dependants age 18 or older 70 50 171 40 127 30 101
CPP or QPP contributions through employment 71 181730 379478 111590 233611 74600 156634
CPP or QPP contributions self-employment and other eligible earnings 72 7140 11031 5300 8688 4110 6941
Employment Insurance premiums 73 172690 98736 104250 59749 69000 39639
Employment Insurance premiums on self-employment and other eligible earnings 74            
PPIP premiums paid 75 175660 52202 106920 31906 70870 21287
PPIP premiums payable on employment income 76 7730 2085 5810 1610 4460 1260
PPIP premiums payable on self-employment income 77 8590 1613 6010 1267 4500 1013
Canada employment amount 78 187310 193853 115030 119093 76820 79564
Public transit amount 79 22440 18325 14760 12254 10550 8922
Children's fitness amount 80 32210 14909 22090 10648 15850 7921
Home buyers' amount 81 2770 12889 1360 6351 820 3823
Adoption expenses 82 60 572 50 453 40 339
Pension income amount 83 30300 59660 19820 39037 12520 24620
Caregiver amount 84 1710 6845 1090 4462 750 3081
Disability amount 85 980 7123 620 4510 360 2574
Disability amount transferred from a dependant 86 2180 22340 1420 14389 1010 10078
Interest paid on student loans 87 5830 2037 3400 1108 1880 637
Tuition, education, and textbook amounts 88 10940 24226 6780 14392 3990 8706
Tuition, education, and textbook amounts transferred from a child 89 19520 90792 13250 62141 10010 47758
Amounts transferred from spouse 90 4450 16777 2840 10406 2000 7329
Allowable portion of medical expenses 91 38320 92894 19690 51938 12840 35030
Total tax credits on personal amounts 92 206640 553330 127390 343047 84880 230824
Allowable charitable donations and government gifts 93 97840 46737 66290 36227 47400 29449
Eligible cultural, ecological gifts 94 150 349 80 433 50 215
Total tax credit on donations and gifts 95 97150 11850 65830 9355 47150 7649
Total federal non-refundable tax credits 96 206640 565180 127390 352402 84880 238473
Federal dividend tax credit 97 50930 58570 36400 49916 26860 42219
Overseas employment tax credit 98 140 841 160 1023 160 1130
Minimum tax carryover 99 470 1223 420 1134 290 790
Basic federal tax 100 205410 1790379 126840 1334489 84530 1046239
Federal foreign tax credit 101 14790 2507 11420 2362 8800 2184
Federal political contribution tax credit 102 1330 175 1030 146 730 119
Investment tax credit 103 560 638 520 581 480 558
Labour-sponsored funds tax credit 104 28590 13981 17540 9177 11400 6220
Alternative minimum tax payable 105 350 244 540 462 550 626
Net federal tax 106 205300 1773066 126790 1322215 84500 1037152
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 18920 20769 12170 21399 8140 19546
Net provincial or territorial tax 110 70 154 80 197 60 144
Total tax payable 111 205460 1793993 126900 1343816 84560 1056845
Final Basic Table 2: All returns by total Inc. class, Quebec
Item Item code 100000 - 149999 # 100000 - 149999 $ 150000 - 249999 # 150000 - 249999 $ 250000 and over # 250000 and over $
Number of taxable returns 1 162080   58420   32680  
Number of non-taxable returns 2 590   260   80  
Total number of returns 3 162670   58680   32760  
Employment income 4 140350 13944731 44400 5880564 22120 6086183
Commissions (from employment) 5 9020 414270 4180 368260 1930 501990
Other employment income 6 33610 112003 11670 83227 5650 124170
Old Age Security pension 7 13710 78948 7650 42049 5780 29483
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 21330 168168 10150 83569 6940 59861
Other pensions or superannuation 9 21700 933345 8910 466676 4920 384095
Elected split-pension amount 10 3320 29982 1410 10706 770 5804
Universal Child Care Benefit (UCCB) 11 2590 3766 650 951 200 284
Employment Insurance and other benefits 12 8270 45779 1480 10026 460 2737
Taxable amount of dividends 13 63600 1044771 32560 1035295 23120 2909160
Interest and other investment income 14 65570 238774 31560 194902 23350 418666
Net partnership income 15 4150 4850 3480 9543 3950 20258
Registered disability savings plan (RDSP) income 16            
Net rental income 17 21210 154780 9120 142990 5820 372674
Taxable capital gains 18 33890 391916 18120 436755 14410 1306889
Support payments received 19 240 12257 80 5547 30 4523
Registered Retirement Savings Plan (RRSP) income 20 17400 184107 5150 112962 2140 127421
Other income 21 45950 326696 22760 308802 17020 636154
Net business income 22 9430 342279 4100 255417 2490 461139
Net professional income 23 9360 653417 9560 1377381 8980 2983801
Net commission income 24 1980 128634 930 94931 350 62039
Net farming income 25 1460 16809 690 14597 510 31475
Net fishing income 26 30 1307 20 831    
Workers' compensation benefits 27 1150 14787 180 4472 50 877
Social assistance payments 28 50 214        
Net federal supplements 29 340 931 130 375 80 258
Total income assessed 30 162670 19247521 58680 10940862 32760 16530041
Registered pension plan (RPP) contributions 31 75460 434771 16350 114976 5370 40361
RRSP deduction 32 114590 1157870 41730 672408 22950 465562
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 11710 224808 4420 93237 2170 42247
Annual union, professional, or like dues 35 65720 68574 15360 16729 6080 6867
Universal Child Care Benefit repayment 36 20 9        
Child care expenses 37 8360 25618 2500 9193 1020 4312
Disability supports deductions 38            
Business investment loss 39 220 6199 120 5843 90 7498
Moving expenses 40 550 5551 190 1978 60 759
Support payments made 41 1840 27741 990 23279 950 43940
Carrying charges and interest expenses 42 26210 72857 15250 69254 13550 153466
Deductions for CPP or QPP contributions on self-employment and other earnings 43 11840 21590 10180 20152 9040 18099
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 12530 2437 10470 2296 9190 2068
Exploration and development expenses 45 2580 23097 2400 31734 3100 117853
Other employment expenses 46 12290 83762 5700 52256 2530 40413
Clergy residence deduction 47 80 1279 10 242    
Other deductions 48 4970 42200 2780 52381 2470 123382
Total deductions before adjustments 49 152110 2198388 54200 1165999 30120 1067192
Social benefits repayment 50 16730 66509 7670 42529 5240 29905
Net income after adjustments 51 162650 16983833 58660 9733632 32750 15434788
Canadian Forces personnel and police deduction 52 290 8243 30 667    
Employee home relocation loan deduction 53 60 10 40 77 20 4
Security options deductions 54 1560 9391 1370 18670 1500 196873
Other payments deductions 55 1380 15556 220 4593 70 961
Limited partnership losses of other years 56 60 171 60 204 60 1362
Non-capital losses of other years 57 150 4165 70 3062 70 16476
Net capital losses of other years 58 12110 37371 7000 38661 5790 79098
Capital gains deduction 59 1530 82277 1440 135502 1780 368446
Northern residents deductions 60 2540 14837 450 2426 120 484
Additional deductions 61 890 28892 490 27267 220 9778
Farming/fishing losses of prior years 62 100 1260 50 1185 40 1612
Total deductions from net income 63 19870 202171 10550 232316 8800 675452
Taxable income assessed 64 162540 16782569 58610 9503602 32730 14759764
Basic personal amount 65 162670 1687703 58680 608521 32760 339371
Age amount 66 1850 3519 270 1095 130 485
Spouse or common-law partner amount 67 18320 140307 6970 54171 4290 34174
Amount for eligible dependant 68 5290 49269 1680 15784 730 6861
Amount for children 17 and under 69 49830 183487 18440 69804 10830 43251
Amount for infirm dependants age 18 or older 70 50 173 30 110    
CPP or QPP contributions through employment 71 138630 290687 43250 88186 21360 41487
CPP or QPP contributions self-employment and other eligible earnings 72 11840 21590 10180 20152 9040 18099
Employment Insurance premiums 73 124280 71399 34700 19541 14540 7901
Employment Insurance premiums on self-employment and other eligible earnings 74            
PPIP premiums paid 75 131980 39673 41490 12109 20890 5798
PPIP premiums payable on employment income 76 8060 2306 2240 635 600 158
PPIP premiums payable on self-employment income 77 12610 3154 10520 2968 9230 2672
Canada employment amount 78 143260 148292 45850 47063 22940 23288
Public transit amount 79 19450 16340 4970 3919 1820 1375
Children's fitness amount 80 32480 17654 12510 7466 7400 4796
Home buyers' amount 81 1260 5942 300 1433 160 767
Adoption expenses 82 60 508 20 157 30 257
Pension income amount 83 24350 47789 9940 19367 5440 10566
Caregiver amount 84 1430 6084 470 1890 210 870
Disability amount 85 760 5472 390 2798 220 1602
Disability amount transferred from a dependant 86 1830 18665 650 6352 320 3035
Interest paid on student loans 87 2650 931 900 312 560 179
Tuition, education, and textbook amounts 88 6310 14865 1720 4898 680 2116
Tuition, education, and textbook amounts transferred from a child 89 22200 111955 9040 48612 5150 29595
Amounts transferred from spouse 90 3860 14089 1420 5471 790 3102
Allowable portion of medical expenses 91 26110 84293 11450 47629 7620 42966
Total tax credits on personal amounts 92 162670 447923 58680 163567 32760 93719
Allowable charitable donations and government gifts 93 97800 88638 38840 72214 24190 221324
Eligible cultural, ecological gifts 94 100 1094 50 2278 40 7785
Total tax credit on donations and gifts 95 97390 23890 38750 20650 24130 65812
Total federal non-refundable tax credits 96 162670 471813 58680 184217 32760 159531
Federal dividend tax credit 97 63950 151517 32300 152715 22690 465505
Overseas employment tax credit 98 630 6296 470 6658 150 2508
Minimum tax carryover 99 960 2741 710 2220 500 3486
Basic federal tax 100 162010 2746339 58360 1838604 32640 3334948
Federal foreign tax credit 101 23520 11253 14270 15131 12440 36327
Federal political contribution tax credit 102 1910 328 1290 297 1380 414
Investment tax credit 103 1660 2350 1610 3098 2120 11841
Labour-sponsored funds tax credit 104 18300 10669 3500 2163 770 489
Alternative minimum tax payable 105 2140 3939 1310 5980 1270 17048
Net federal tax 106 161930 2721711 58330 1817871 32620 3285791
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 16730 66509 7670 42529 5240 29905
Net provincial or territorial tax 110 340 1562 540 4757 1360 57506
Total tax payable 111 162080 2789784 58420 1865157 32680 3373202
Final Basic Table 2: All returns by total Inc. class, Quebec
Item Item code 50000 and over # 50000 and over $
Number of taxable returns 1 1384470  
Number of non-taxable returns 2 11500  
Total number of returns 3 1395970  
Employment income 4 1188880 84405808
Commissions (from employment) 5 45280 2021969
Other employment income 6 239770 693176
Old Age Security pension 7 134680 809007
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 226420 1725558
Other pensions or superannuation 9 218640 8047916
Elected split-pension amount 10 38700 460952
Universal Child Care Benefit (UCCB) 11 48850 71964
Employment Insurance and other benefits 12 150250 917503
Taxable amount of dividends 13 376300 6967708
Interest and other investment income 14 439290 1597595
Net partnership income 15 21060 40267
Registered disability savings plan (RDSP) income 16    
Net rental income 17 145280 1049109
Taxable capital gains 18 192560 2731966
Support payments received 19 2410 65406
Registered Retirement Savings Plan (RRSP) income 20 178980 1157631
Other income 21 300320 2046770
Net business income 22 71260 2035619
Net professional income 23 49260 5628148
Net commission income 24 10990 527679
Net farming income 25 10960 120100
Net fishing income 26 220 7352
Workers' compensation benefits 27 28570 250406
Social assistance payments 28 830 3116
Net federal supplements 29 3040 8789
Total income assessed 30 1395970 123391514
Registered pension plan (RPP) contributions 31 701460 2683351
RRSP deduction 32 818020 5370671
Saskatchewan Pension Plan (SPP) deduction 33 10 4
Deduction for elected split-pension amount 34 104280 1562316
Annual union, professional, or like dues 35 679430 623263
Universal Child Care Benefit repayment 36 230 142
Child care expenses 37 104310 272646
Disability supports deductions 38 60 387
Business investment loss 39 1220 34989
Moving expenses 40 3990 29159
Support payments made 41 9700 146690
Carrying charges and interest expenses 42 141120 438811
Deductions for CPP or QPP contributions on self-employment and other earnings 43 73620 121298
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 87280 13534
Exploration and development expenses 45 12220 195720
Other employment expenses 46 65400 388405
Clergy residence deduction 47 790 9878
Other deductions 48 44830 294349
Total deductions before adjustments 49 1263150 12185613
Social benefits repayment 50 96690 220604
Net income after adjustments 51 1395820 110994558
Canadian Forces personnel and police deduction 52 3580 53627
Employee home relocation loan deduction 53 160 96
Security options deductions 54 6030 229138
Other payments deductions 55 31910 261343
Limited partnership losses of other years 56 260 2268
Non-capital losses of other years 57 1080 32620
Net capital losses of other years 58 63950 222921
Capital gains deduction 59 8120 678447
Northern residents deductions 60 11520 51484
Additional deductions 61 6480 136476
Farming/fishing losses of prior years 62 610 7627
Total deductions from net income 63 128590 1676049
Taxable income assessed 64 1395060 109324476
Basic personal amount 65 1395970 14486099
Age amount 66 109220 343600
Spouse or common-law partner amount 67 122120 890279
Amount for eligible dependant 68 52820 499296
Amount for children 17 and under 69 357590 1286191
Amount for infirm dependants age 18 or older 70 370 1307
CPP or QPP contributions through employment 71 1167450 2402680
CPP or QPP contributions self-employment and other eligible earnings 72 73620 121298
Employment Insurance premiums 73 1090810 616452
Employment Insurance premiums on self-employment and other eligible earnings 74 70 34
PPIP premiums paid 75 1126840 315061
PPIP premiums payable on employment income 76 52310 13568
PPIP premiums payable on self-employment income 77 88310 17496
Canada employment amount 78 1214620 1250738
Public transit amount 79 142780 116324
Children's fitness amount 80 205690 98082
Home buyers' amount 81 19940 90967
Adoption expenses 82 430 3842
Pension income amount 83 243120 478778
Caregiver amount 84 11400 45778
Disability amount 85 8070 58392
Disability amount transferred from a dependant 86 14220 143927
Interest paid on student loans 87 44310 15408
Tuition, education, and textbook amounts 88 71830 183809
Tuition, education, and textbook amounts transferred from a child 89 121960 580838
Amounts transferred from spouse 90 32390 125075
Allowable portion of medical expenses 91 295550 765570
Total tax credits on personal amounts 92 1395970 3742633
Allowable charitable donations and government gifts 93 659410 620196
Eligible cultural, ecological gifts 94 880 13112
Total tax credit on donations and gifts 95 654180 170957
Total federal non-refundable tax credits 96 1395970 3913591
Federal dividend tax credit 97 380780 1054711
Overseas employment tax credit 98 1990 19673
Minimum tax carryover 99 4520 15071
Basic federal tax 100 1384710 16326149
Federal foreign tax credit 101 125200 74530
Federal political contribution tax credit 102 11530 1925
Investment tax credit 103 8050 20272
Labour-sponsored funds tax credit 104 161340 78410
Alternative minimum tax payable 105 6290 28534
Net federal tax 106 1383740 16150782
CPP contributions payable on self-employment and other earnings 107    
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 70 34
Social benefits repayment 109 96690 220604
Net provincial or territorial tax 110 2630 64576
Total tax payable 111 1384470 16435995
Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: