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

Please refer to the explanatory notes for information about this table

Final Table 2: All returns by total income class, Saskatchewan
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 517180   10   890  
Number of non-taxable returns 2 267080   11110   72580  
Total number of returns 3 784260   11120   73470  
Employment income 4 524180 20596246 760 5793 45340 57076
Commissions (from employment) 5 11510 325314     150 95
Other employment income 6 60210 237069 70 107 2030 2970
Old Age Security pension 7 146160 882029 220 1335 1380 2615
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 192300 1180774 520 2114 3930 7855
Other pensions or superannuation 9 116700 1826021 80 564 530 1039
Elected split-pension amount 10 27820 250482 30 357 310 823
Universal Child Care Benefit (UCCB) 11 58910 91892 330 538 15940 25912
Employment Insurance and other benefits 12 63740 410775 80 523 1120 2498
Taxable amount of dividends 13 129260 1639681 280 780 2180 949
Interest and other investment income 14 213910 461711 740 1050 6590 3489
Net partnership income 15 7580 8896 20 -1309 50 -95
Registered disability savings plan (RDSP) income 16            
Net rental income 17 36930 164993 240 -996 700 479
Taxable capital gains 18 63960 635741 240 1699 1350 1377
Support payments received 19 2460 17876     110 167
Registered Retirement Savings Plan (RRSP) income 20 57250 320404 170 1116 1340 1840
Other income 21 160260 597500 800 1265 5910 6282
Net business income 22 62760 839409 1190 -12769 3170 4091
Net professional income 23 5880 288875 50 -384 160 192
Net commission income 24 5840 115726 60 -315 230 135
Net farming income 25 66480 588557 1580 -37194 2230 -10175
Net fishing income 26 370 1122 10 -49 60 36
Workers' compensation benefits 27 16840 111243 30 232 260 439
Social assistance payments 28 57460 301869 50 104 7190 17528
Net federal supplements 29 59810 234266 170 674 1230 2189
Total income assessed 30 775750 32128480 2620 -34736 73470 129808
Registered pension plan (RPP) contributions 31 176610 562484 90 107 1010 562
RRSP deduction 32 188900 914659 80 119 770 833
Saskatchewan Pension Plan (SPP) deduction 33 1680 917     50 22
Deduction for elected split-pension amount 34 27840 250347     20 24
Annual union, professional, or like dues 35 175850 115190 120 23 3670 300
Universal Child Care Benefit repayment 36 860 395     320 158
Child care expenses 37 29870 93576 50 59 750 696
Disability supports deductions 38 40 134        
Business investment loss 39 340 4223        
Moving expenses 40 6870 21942     170 163
Support payments made 41 1740 15355        
Carrying charges and interest expenses 42 94630 86585 100 93 830 345
Deductions for CPP or QPP contributions on self-employment and other earnings 43 56890 47324     690 36
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44            
Exploration and development expenses 45 4410 55376        
Other employment expenses 46 24650 108689 20 65 80 87
Clergy residence deduction 47 1450 15831        
Other deductions 48 23370 47002 80 127 820 454
Total deductions before adjustments 49 447710 2340030 450 639 7790 3833
Social benefits repayment 50 13390 34053        
Net income after adjustments 51 772200 29793333     72670 127186
Canadian Forces personnel and police deduction 52 90 1944        
Employee home relocation loan deduction 53 90 9        
Security options deductions 54 800 62973        
Other payments deductions 55 116560 647535 200 1049 8500 20200
Limited partnership losses of other years 56 70 97        
Non-capital losses of other years 57 820 7254 10 88 40 77
Net capital losses of other years 58 14990 35976     60 19
Capital gains deduction 59 6920 331038 10 435 20 98
Northern residents deductions 60 7130 18503     140 77
Additional deductions 61 2370 10539     50 47
Farming/fishing losses of prior years 62 2090 19483 10 466 20 55
Total deductions from net income 63 147970 1135353 230 2038 8790 20573
Taxable income assessed 64 756590 28663196     68100 107426
Basic personal amount 65 784250 8111594 11120 114903 73460 746732
Age amount 66 148510 867375 320 2076 2010 12519
Spouse or common-law partner amount 67 56040 375214 550 4928 3180 28038
Amount for eligible dependant 68 29960 297688 110 1135 3270 33243
Amount for children 17 and under 69 112920 440021 480 1824 7170 30275
Amount for infirm dependants age 18 or older 70 400 1413        
CPP or QPP contributions through employment 71 433220 628284 300 199 6720 2455
CPP or QPP contributions self-employment and other eligible earnings 72 56890 47324     690 36
Employment Insurance premiums 73 450830 231129 420 111 21220 4674
Employment Insurance premiums on self-employment and other eligible earnings 74 90 33        
PPIP premiums paid 75            
PPIP premiums payable on employment income 76            
PPIP premiums payable on self-employment income 77            
Canada employment amount 78 509590 524241 630 574 24080 22017
Public transit amount 79 17850 5311 50 13 1150 240
Children's fitness amount 80 50960 27322 100 49 660 268
Home buyers' amount 81 6150 28264     30 95
Adoption expenses 82 90 608        
Pension income amount 83 132930 247122 110 175 790 964
Caregiver amount 84 2770 10681 10 35 30 100
Disability amount 85 17030 123183 90 662 810 5877
Disability amount transferred from a dependant 86 4940 45788 10 92 100 1017
Interest paid on student loans 87 20160 11271     160 69
Tuition, education, and textbook amounts 88 49770 221112     10 11
Tuition, education, and textbook amounts transferred from a child 89 15460 75630        
Amounts transferred from spouse 90 33980 166278 250 1163 3310 15690
Allowable portion of medical expenses 91 112320 297767 320 482 1760 2050
Total tax credits on personal amounts 92 784250 1917698 11120 19268 73470 135958
Allowable charitable donations and government gifts 93 193140 294642     290 113
Eligible cultural, ecological gifts 94 140 674        
Total tax credit on donations and gifts 95 191830 81480     260 17
Total federal non-refundable tax credits 96 784250 1999178 11120 19269 73470 135975
Federal dividend tax credit 97 114740 229403 20   280  
Overseas employment tax credit 98 190 2066        
Minimum tax carryover 99 2480 6753        
Basic federal tax 100 499110 3189470     190 26
Federal foreign tax credit 101 26930 10687        
Federal political contribution tax credit 102 6990 1067        
Investment tax credit 103 2360 2770        
Labour-sponsored funds tax credit 104 16570 10418        
Alternative minimum tax payable 105 2000 9634        
Net federal tax 106 497640 3165818     170 28
CPP contributions payable on self-employment and other earnings 107 56890 94647     690 72
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 90 33        
Social benefits repayment 109 13390 34053        
Net provincial or territorial tax 110 458970 1858884     170 19
Total tax payable 111 517180 5153435 10 34 890 119
Final Basic Table 2: All returns by total Inc. class, Saskatchewan
Item Item code 5000 - 9999 # 5000 - 9999 $ 10000 - 14999 # 10000 - 14999 $ 15000 - 19999 # 15000 - 19999 $
Number of taxable returns 1 5070   17350   27190  
Number of non-taxable returns 2 47640   49100   51320  
Total number of returns 3 52710   66450   78510  
Employment income 4 30790 187052 33310 317609 32070 427775
Commissions (from employment) 5 400 390 590 1114 690 2161
Other employment income 6 2440 6800 2930 8586 3070 10759
Old Age Security pension 7 4820 25398 14690 87059 37270 228325
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 8970 31512 19140 81191 38970 201273
Other pensions or superannuation 9 1730 3957 5440 13999 14350 44387
Elected split-pension amount 10 630 2486 1970 10558 2240 15002
Universal Child Care Benefit (UCCB) 11 6120 9967 6260 9686 5720 9047
Employment Insurance and other benefits 12 2560 11355 4550 25910 6410 42779
Taxable amount of dividends 13 2550 1712 5430 4387 7490 8496
Interest and other investment income 14 7530 5761 13790 13665 23780 29206
Net partnership income 15 70 -56 90 -1 160 45
Registered disability savings plan (RDSP) income 16            
Net rental income 17 970 2438 1590 4103 2370 6797
Taxable capital gains 18 1640 1839 3090 3933 3710 4712
Support payments received 19 160 509 200 808 290 1314
Registered Retirement Savings Plan (RRSP) income 20 1470 4178 2490 8819 3670 12037
Other income 21 7410 14089 10690 22625 12550 24411
Net business income 22 4780 20986 6270 44076 5710 49825
Net professional income 23 240 1132 310 1955 290 2440
Net commission income 24 270 650 400 1753 360 1765
Net farming income 25 3450 -317 7000 23394 6020 17882
Net fishing income 26 50 176 50 173 40 140
Workers' compensation benefits 27 470 1145 760 2613 1080 4449
Social assistance payments 28 9880 57401 12850 97034 17150 74025
Net federal supplements 29 3960 11234 11190 44232 31200 144528
Total income assessed 30 52710 401792 66450 829282 78510 1363579
Registered pension plan (RPP) contributions 31 1770 752 2940 1785 4550 3444
RRSP deduction 32 1070 1361 2530 3130 4370 6476
Saskatchewan Pension Plan (SPP) deduction 33 70 39 110 57 120 63
Deduction for elected split-pension amount 34 70 98 230 323 470 864
Annual union, professional, or like dues 35 5930 759 7200 1212 7770 1638
Universal Child Care Benefit repayment 36 130 59 140 53 100 43
Child care expenses 37 1130 1451 1520 2626 1910 3604
Disability supports deductions 38            
Business investment loss 39            
Moving expenses 40 310 325 470 526 630 803
Support payments made 41 20 57 30 69 30 89
Carrying charges and interest expenses 42 1130 466 2700 936 6990 1640
Deductions for CPP or QPP contributions on self-employment and other earnings 43 4630 721 6980 2268 5850 2757
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44            
Exploration and development expenses 45     30 19 50 87
Other employment expenses 46 130 272 260 390 450 804
Clergy residence deduction 47     10 66 20 126
Other deductions 48 850 417 1440 651 2180 1253
Total deductions before adjustments 49 13930 7067 20400 14182 25900 23749
Social benefits repayment 50            
Net income after adjustments 51 52650 395122 66430 815228 78490 1339994
Canadian Forces personnel and police deduction 52            
Employee home relocation loan deduction 53            
Security options deductions 54            
Other payments deductions 55 13760 69780 21940 143879 37870 223002
Limited partnership losses of other years 56            
Non-capital losses of other years 57 30 124 80 100 110 362
Net capital losses of other years 58 90 118 240 190 430 356
Capital gains deduction 59 20 92 140 226 150 467
Northern residents deductions 60 180 247 290 589 480 1164
Additional deductions 61 80 154 140 306 400 2248
Farming/fishing losses of prior years 62 30 86 150 270 180 567
Total deductions from net income 63 14050 70601 22760 145561 39050 228169
Taxable income assessed 64 48240 324870 62090 669833 77140 1112319
Basic personal amount 65 52700 541965 66450 686832 78510 813054
Age amount 66 5800 37213 15640 100686 37950 244558
Spouse or common-law partner amount 67 2130 14434 3570 21114 5170 26608
Amount for eligible dependant 68 2080 20871 2960 30022 3290 33235
Amount for children 17 and under 69 4100 16014 5910 23275 6610 26545
Amount for infirm dependants age 18 or older 70         20 75
CPP or QPP contributions through employment 71 20830 3814 26380 9404 27320 15202
CPP or QPP contributions self-employment and other eligible earnings 72 4630 721 6980 2268 5850 2757
Employment Insurance premiums 73 26340 3286 28210 5201 28070 7038
Employment Insurance premiums on self-employment and other eligible earnings 74     10 2 10 3
PPIP premiums paid 75            
PPIP premiums payable on employment income 76            
PPIP premiums payable on self-employment income 77            
Canada employment amount 78 30850 31502 33580 34296 32690 33472
Public transit amount 79 1690 327 2090 441 2100 545
Children's fitness amount 80 640 255 970 421 1460 637
Home buyers' amount 81 20 84 70 263 150 624
Adoption expenses 82            
Pension income amount 83 2240 3124 6940 10567 16270 25610
Caregiver amount 84 40 149 60 242 120 487
Disability amount 85 1240 8967 2320 16711 2550 18403
Disability amount transferred from a dependant 86 90 794 130 1157 200 1739
Interest paid on student loans 87 150 55 510 188 1040 460
Tuition, education, and textbook amounts 88 40 60 5460 6914 7650 29825
Tuition, education, and textbook amounts transferred from a child 89     40 77 110 414
Amounts transferred from spouse 90 2030 9211 4360 21316 5540 30214
Allowable portion of medical expenses 91 2780 3935 6440 11098 13300 28384
Total tax credits on personal amounts 92 52710 104522 66450 147378 78510 200986
Allowable charitable donations and government gifts 93 490 233 2400 1047 6410 4099
Eligible cultural, ecological gifts 94         10 31
Total tax credit on donations and gifts 95 480 53 2340 262 6320 1067
Total federal non-refundable tax credits 96 52710 104574 66450 147640 78510 202054
Federal dividend tax credit 97 300 2 2150 123 3550 485
Overseas employment tax credit 98            
Minimum tax carryover 99     30 6 70 34
Basic federal tax 100 470 166 13070 2789 25260 14696
Federal foreign tax credit 101     180 4 480 20
Federal political contribution tax credit 102     40 3 110 11
Investment tax credit 103     10 1 30 11
Labour-sponsored funds tax credit 104     40 7 90 33
Alternative minimum tax payable 105            
Net federal tax 106 460 167 12900 2777 25060 14629
CPP contributions payable on self-employment and other earnings 107 4630 1442 6980 4537 5850 5513
Employment  Insurance premiums payable on self-employment and other eligible earnings 108     10 2 10 3
Social benefits repayment 109            
Net provincial or territorial tax 110 350 96 2540 281 15960 4771
Total tax payable 111 5070 1705 17350 7597 27190 24916
Final Basic Table 2: All returns by total Inc. class, Saskatchewan
Item Item code 20000 - 24999 # 20000 - 24999 $ 25000 - 29999 # 25000 - 29999 $ 30000 - 34999 # 30000 - 34999 $
Number of taxable returns 1 38600   42540   45810  
Number of non-taxable returns 2 18050   8260   4010  
Total number of returns 3 56650   50800   49820  
Employment income 4 32300 571765 33590 747913 35070 953890
Commissions (from employment) 5 690 3251 720 4611 750 6125
Other employment income 6 3050 11869 3150 11894 3350 12537
Old Age Security pension 7 18380 113084 12940 79601 11430 70575
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 21950 146474 16500 114125 14890 105666
Other pensions or superannuation 9 15120 89685 12210 113074 11570 145121
Elected split-pension amount 10 3550 27130 3100 29806 3490 35933
Universal Child Care Benefit (UCCB) 11 4430 7048 3700 5502 3340 4921
Employment Insurance and other benefits 12 7290 53528 7560 55439 6960 50523
Taxable amount of dividends 13 7400 12598 7380 19161 7800 26132
Interest and other investment income 14 17640 30603 15190 28946 14830 29303
Net partnership income 15 190 56 220 -19 260 67
Registered disability savings plan (RDSP) income 16            
Net rental income 17 2330 8887 2290 9654 2250 9331
Taxable capital gains 18 3530 5861 3500 7502 3660 8213
Support payments received 19 250 1434 280 1827 220 1535
Registered Retirement Savings Plan (RRSP) income 20 4100 15914 4190 17894 4270 18221
Other income 21 11170 26099 10190 26099 10520 26383
Net business income 22 5040 53809 4670 55606 4240 54382
Net professional income 23 270 2900 270 3333 260 3504
Net commission income 24 370 2543 370 3091 380 3565
Net farming income 25 4790 23481 4430 30020 4130 30563
Net fishing income 26 30 186 20 64 20 143
Workers' compensation benefits 27 1530 9979 1740 12689 1850 12828
Social assistance payments 28 4420 32358 2450 12315 1560 5342
Net federal supplements 29 7520 19118 1890 5402 920 2410
Total income assessed 30 56650 1269664 50800 1395548 49820 1617216
Registered pension plan (RPP) contributions 31 6640 6366 9050 11031 12420 19583
RRSP deduction 32 6430 11454 8720 16557 11000 22744
Saskatchewan Pension Plan (SPP) deduction 33 140 76 150 80 150 77
Deduction for elected split-pension amount 34 1030 2334 1750 5896 2380 9888
Annual union, professional, or like dues 35 8500 2331 10090 3508 12190 5337
Universal Child Care Benefit repayment 36 50 21 30 15 30 13
Child care expenses 37 2270 5135 2730 7354 2900 8990
Disability supports deductions 38            
Business investment loss 39 10 130 10 96 10 116
Moving expenses 40 640 1060 620 1116 550 1180
Support payments made 41 60 152 70 227 70 220
Carrying charges and interest expenses 42 6410 2117 6090 2427 6460 2747
Deductions for CPP or QPP contributions on self-employment and other earnings 43 5170 3211 4670 3453 4200 3483
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44            
Exploration and development expenses 45 70 109 90 162 80 160
Other employment expenses 46 640 1265 870 1992 1140 2726
Clergy residence deduction 47 50 326 90 583 150 1139
Other deductions 48 2120 1358 2200 1328 2080 1306
Total deductions before adjustments 49 27370 37451 29620 55831 32870 79716
Social benefits repayment 50            
Net income after adjustments 51 56640 1232296 50800 1339720 49810 1537580
Canadian Forces personnel and police deduction 52            
Employee home relocation loan deduction 53            
Security options deductions 54            
Other payments deductions 55 12220 61687 5640 30445 4120 20580
Limited partnership losses of other years 56            
Non-capital losses of other years 57 110 430 90 506 70 400
Net capital losses of other years 58 680 575 770 763 900 950
Capital gains deduction 59 190 877 270 1611 310 2384
Northern residents deductions 60 470 1170 460 1106 500 1254
Additional deductions 61 330 1140 250 1265 180 794
Farming/fishing losses of prior years 62 190 956 170 1085 160 1277
Total deductions from net income 63 13790 66871 7390 36866 6030 27789
Taxable income assessed 64 56140 1165831 50630 1302903 49730 1509826
Basic personal amount 65 56650 587028 50800 526645 49820 516793
Age amount 66 18990 122359 13600 87648 12050 76831
Spouse or common-law partner amount 67 4450 26571 4010 25582 3570 23224
Amount for eligible dependant 68 2650 26656 2510 25052 2390 23602
Amount for children 17 and under 69 6200 25107 6320 24473 6880 25915
Amount for infirm dependants age 18 or older 70 20 77 30 123 30 102
CPP or QPP contributions through employment 71 28680 22135 30420 30286 32120 39865
CPP or QPP contributions self-employment and other eligible earnings 72 5170 3211 4670 3453 4200 3483
Employment Insurance premiums 73 29230 9433 31010 12402 32430 15702
Employment Insurance premiums on self-employment and other eligible earnings 74 10 3     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 33040 33967 34280 35394 35830 37003
Public transit amount 79 1850 605 1490 535 1190 415
Children's fitness amount 80 1740 753 2140 910 2620 1177
Home buyers' amount 81 250 1048 400 1759 540 2435
Adoption expenses 82            
Pension income amount 83 17240 32693 13790 26675 12960 25287
Caregiver amount 84 180 628 190 697 250 926
Disability amount 85 2140 15455 1650 11929 1360 9813
Disability amount transferred from a dependant 86 230 1897 290 2396 350 2998
Interest paid on student loans 87 1420 632 1780 858 2020 999
Tuition, education, and textbook amounts 88 5840 32778 5100 29693 4370 23531
Tuition, education, and textbook amounts transferred from a child 89 230 930 380 1653 560 2548
Amounts transferred from spouse 90 3900 20085 2840 14453 2310 11793
Allowable portion of medical expenses 91 15540 35132 14030 34805 12370 32744
Total tax credits on personal amounts 92 56650 149877 50800 134617 49820 131584
Allowable charitable donations and government gifts 93 10970 8023 12650 11536 14390 14498
Eligible cultural, ecological gifts 94 10 8 10 16 20 12
Total tax credit on donations and gifts 95 10830 2097 12520 3086 14270 3906
Total federal non-refundable tax credits 96 56650 151974 50800 137702 49820 135490
Federal dividend tax credit 97 5710 1178 6790 2190 7540 3207
Overseas employment tax credit 98            
Minimum tax carryover 99 80 62 100 111 150 222
Basic federal tax 100 37420 35122 41630 60369 45060 89712
Federal foreign tax credit 101 1040 25 1380 40 1680 72
Federal political contribution tax credit 102 340 33 430 44 490 61
Investment tax credit 103 90 10 80 44 60 30
Labour-sponsored funds tax credit 104 230 113 340 175 540 293
Alternative minimum tax payable 105            
Net federal tax 106 37180 34946 41460 60071 44900 89257
CPP contributions payable on self-employment and other earnings 107 5170 6423 4670 6907 4200 6966
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 10 3     10 5
Social benefits repayment 109            
Net provincial or territorial tax 110 28850 15861 35860 31955 41490 51782
Total tax payable 111 38600 57239 42540 98936 45810 148011
Final Basic Table 2: All returns by total Inc. class, Saskatchewan
Item Item code 35000 - 39999 # 35000 - 39999 $ 40000 - 44999 # 40000 - 44999 $ 45000 - 49999 # 45000 - 49999 $
Number of taxable returns 1 44130   42840   33930  
Number of non-taxable returns 2 2090   1120   600  
Total number of returns 3 46220   43970   34540  
Employment income 4 34260 1091426 32610 1151724 27060 1096536
Commissions (from employment) 5 720 6608 730 8965 700 8636
Other employment income 6 3220 12013 3290 11321 2870 10034
Old Age Security pension 7 8850 54526 8400 51794 5490 33831
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 12250 88247 11980 85192 8170 59460
Other pensions or superannuation 9 9680 158513 9640 185578 6700 154482
Elected split-pension amount 10 2380 28078 3410 36398 1190 11452
Universal Child Care Benefit (UCCB) 11 2630 3825 2290 3381 1700 2487
Employment Insurance and other benefits 12 5910 41202 4970 34097 3770 24597
Taxable amount of dividends 13 8030 40337 9130 56146 7160 51946
Interest and other investment income 14 13570 26872 14100 30088 10590 23036
Net partnership income 15 310 11 390 275 330 225
Registered disability savings plan (RDSP) income 16            
Net rental income 17 2330 9923 2420 10896 2040 9258
Taxable capital gains 18 3520 10324 4210 12815 3370 12295
Support payments received 19 190 1462 160 1131 130 1161
Registered Retirement Savings Plan (RRSP) income 20 4300 19950 4400 21880 3550 17577
Other income 21 10060 29362 10600 31276 8430 25855
Net business income 22 3690 49585 3730 51382 2880 43956
Net professional income 23 230 3464 250 3661 230 4368
Net commission income 24 340 3422 370 3586 290 4076
Net farming income 25 3880 33653 4550 57366 3170 32429
Net fishing income 26 10 75 10 37    
Workers' compensation benefits 27 1930 14623 1490 11108 1170 9049
Social assistance payments 28 860 2678 400 1126 190 510
Net federal supplements 29 560 1388 350 886 200 556
Total income assessed 30 46220 1731568 43970 1862108 34540 1637823
Registered pension plan (RPP) contributions 31 14350 26967 13920 29694 12530 31049
RRSP deduction 32 12410 28788 13480 35502 12540 38463
Saskatchewan Pension Plan (SPP) deduction 33 140 75 120 66 100 56
Deduction for elected split-pension amount 34 2940 16488 3010 20604 2760 24388
Annual union, professional, or like dues 35 13300 6805 12700 7046 11080 6923
Universal Child Care Benefit repayment 36 20 10 10 4    
Child care expenses 37 2830 9462 2470 8707 1980 7258
Disability supports deductions 38            
Business investment loss 39 20 126 20 235 20 140
Moving expenses 40 480 1119 400 1217 390 1462
Support payments made 41 90 294 90 348 70 250
Carrying charges and interest expenses 42 6270 3122 6600 3764 5290 3256
Deductions for CPP or QPP contributions on self-employment and other earnings 43 3870 3517 4220 4221 3090 3323
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44            
Exploration and development expenses 45 120 373 160 464 160 617
Other employment expenses 46 1340 3268 1500 4259 1460 4917
Clergy residence deduction 47 140 1260 160 1644 170 1866
Other deductions 48 1780 1274 1580 1170 1200 1231
Total deductions before adjustments 49 33550 102965 33120 118950 27870 125215
Social benefits repayment 50            
Net income after adjustments 51 46210 1628643 43960 1743262 34540 1512799
Canadian Forces personnel and police deduction 52            
Employee home relocation loan deduction 53            
Security options deductions 54 10 25 10 28 10 21
Other payments deductions 55 3220 18690 2170 13120 1520 10114
Limited partnership losses of other years 56            
Non-capital losses of other years 57 60 449 60 613 40 349
Net capital losses of other years 58 920 1110 1060 1195 940 1308
Capital gains deduction 59 290 3165 380 4611 360 5195
Northern residents deductions 60 470 1201 420 1088 330 870
Additional deductions 61 180 962 150 929 110 552
Farming/fishing losses of prior years 62 150 1079 110 916 90 921
Total deductions from net income 63 5100 26811 4190 22607 3250 19431
Taxable income assessed 64 46110 1601901 43930 1720736 34520 1493403
Basic personal amount 65 46210 479477 43970 456211 34540 358424
Age amount 66 9470 55718 8910 47244 5910 28277
Spouse or common-law partner amount 67 3400 22961 2940 19477 2450 16719
Amount for eligible dependant 68 2010 19839 1570 15358 1170 11384
Amount for children 17 and under 69 6680 24759 6540 24582 5500 20670
Amount for infirm dependants age 18 or older 70 30 111 30 121 30 93
CPP or QPP contributions through employment 71 31420 46578 29360 49585 24770 47320
CPP or QPP contributions self-employment and other eligible earnings 72 3870 3517 4220 4221 3090 3323
Employment Insurance premiums 73 31510 17822 29490 18597 24820 16720
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 34890 36069 33260 34370 27450 28498
Public transit amount 79 1060 389 880 321 700 262
Children's fitness amount 80 2920 1320 3100 1465 2830 1406
Home buyers' amount 81 580 2636 590 2714 580 2717
Adoption expenses 82            
Pension income amount 83 10780 21073 11110 21733 7430 14513
Caregiver amount 84 220 794 240 888 210 796
Disability amount 85 1030 7477 900 6495 610 4409
Disability amount transferred from a dependant 86 350 3012 370 3379 340 3121
Interest paid on student loans 87 1960 1036 1790 989 1480 902
Tuition, education, and textbook amounts 88 3720 19453 3160 15577 2580 12541
Tuition, education, and textbook amounts transferred from a child 89 740 3352 820 3845 770 3534
Amounts transferred from spouse 90 1810 8790 1350 6401 960 4383
Allowable portion of medical expenses 91 10040 27648 8820 25960 5730 17957
Total tax credits on personal amounts 92 46220 120580 43970 113935 34540 89698
Allowable charitable donations and government gifts 93 14420 15775 15010 18400 12510 15158
Eligible cultural, ecological gifts 94 10 14        
Total tax credit on donations and gifts 95 14300 4286 14910 5022 12420 4135
Total federal non-refundable tax credits 96 46220 124866 43970 118957 34540 93833
Federal dividend tax credit 97 7930 5066 9120 7361 7150 7036
Overseas employment tax credit 98            
Minimum tax carryover 99 160 301 180 445 140 397
Basic federal tax 100 43330 111336 42020 133793 33340 131454
Federal foreign tax credit 101 1720 75 2040 96 1680 92
Federal political contribution tax credit 102 500 66 600 81 470 66
Investment tax credit 103 70 24 130 153 90 51
Labour-sponsored funds tax credit 104 660 357 790 452 900 534
Alternative minimum tax payable 105            
Net federal tax 106 43230 110816 41940 133011 33290 130714
CPP contributions payable on self-employment and other earnings 107 3870 7034 4220 8442 3090 6647
Employment  Insurance premiums payable on self-employment and other eligible earnings 108            
Social benefits repayment 109            
Net provincial or territorial tax 110 41500 67844 41450 85104 33190 83097
Total tax payable 111 44130 185697 42840 226559 33930 220461
Final Basic Table 2: All returns by total Inc. class, Saskatchewan
Item Item code 50000 - 54999 # 50000 - 54999 $ 55000 - 59999 # 55000 - 59999 $ 60000 - 69999 # 60000 - 69999 $
Number of taxable returns 1 30190   25860   41670  
Number of non-taxable returns 2 380   240   300  
Total number of returns 3 30570   26100   41970  
Employment income 4 24660 1116316 21610 1075490 35030 1973047
Commissions (from employment) 5 620 9348 530 10788 890 21213
Other employment income 6 3030 7901 2850 8352 5150 12915
Old Age Security pension 7 4220 26005 3340 20541 5330 32739
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 6450 47236 5160 37970 8000 58827
Other pensions or superannuation 9 5410 141823 4360 120920 6800 192716
Elected split-pension amount 10 860 8235 710 6993 1490 16441
Universal Child Care Benefit (UCCB) 11 1360 2035 1160 1666 1590 2348
Employment Insurance and other benefits 12 2880 17744 2090 12202 2870 16028
Taxable amount of dividends 13 6700 60492 5860 51392 10300 114902
Interest and other investment income 14 9280 20326 7890 17241 13180 33193
Net partnership income 15 340 96 330 113 610 177
Registered disability savings plan (RDSP) income 16            
Net rental income 17 1820 8866 1750 7414 2950 12094
Taxable capital gains 18 3100 12430 2840 14378 4950 32727
Support payments received 19 90 895 80 500 100 1086
Registered Retirement Savings Plan (RRSP) income 20 3150 15841 2760 14612 4510 25899
Other income 21 7360 22911 6490 21080 10570 35790
Net business income 22 2440 38846 2120 36305 3430 63773
Net professional income 23 190 3605 180 2875 330 6723
Net commission income 24 260 3842 230 3991 440 8200
Net farming income 25 2710 30862 2330 28449 3930 49539
Net fishing income 26 10 -16        
Workers' compensation benefits 27 950 6295 740 4481 960 6117
Social assistance payments 28 120 343 80 258 110 340
Net federal supplements 29 140 367 100 231 160 478
Total income assessed 30 30570 1602645 26100 1498237 41970 2717341
Registered pension plan (RPP) contributions 31 12220 34417 11130 35261 18450 67524
RRSP deduction 32 12140 41096 11200 41690 19260 83049
Saskatchewan Pension Plan (SPP) deduction 33 90 52 80 45 100 55
Deduction for elected split-pension amount 34 2330 24261 1880 22208 2800 34615
Annual union, professional, or like dues 35 10670 7458 9900 7556 16380 13792
Universal Child Care Benefit repayment 36         10 4
Child care expenses 37 1750 6789 1460 5999 2200 9007
Disability supports deductions 38            
Business investment loss 39 20 181 20 173 30 239
Moving expenses 40 330 1233 260 1061 440 2271
Support payments made 41 90 449 80 482 150 862
Carrying charges and interest expenses 42 4880 3288 4380 3138 7300 5757
Deductions for CPP or QPP contributions on self-employment and other earnings 43 2180 2745 1680 2290 2400 3359
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44            
Exploration and development expenses 45 170 741 170 625 330 1686
Other employment expenses 46 1660 5741 1710 6686 3000 12329
Clergy residence deduction 47 160 1932 150 2019 150 2227
Other deductions 48 960 1210 800 898 1270 2615
Total deductions before adjustments 49 25350 131594 22290 130142 36150 239400
Social benefits repayment 50 90 14 680 437 2050 1816
Net income after adjustments 51 30570 1471037 26100 1367670 41970 2476640
Canadian Forces personnel and police deduction 52         20 370
Employee home relocation loan deduction 53            
Security options deductions 54     10 56 30 93
Other payments deductions 55 1190 7005 890 4970 1190 6934
Limited partnership losses of other years 56            
Non-capital losses of other years 57 20 274 20 215 30 297
Net capital losses of other years 58 830 1249 830 1453 1310 2492
Capital gains deduction 59 350 5113 300 6233 690 17569
Northern residents deductions 60 310 787 310 845 580 1633
Additional deductions 61 90 276 70 195 100 416
Farming/fishing losses of prior years 62 110 1190 80 843 140 1489
Total deductions from net income 63 2780 16047 2390 14992 3830 31293
Taxable income assessed 64 30560 1455010 26090 1352691 41960 2445403
Basic personal amount 65 30570 317230 26100 270875 41970 435600
Age amount 66 4560 19064 3630 12718 5770 13972
Spouse or common-law partner amount 67 2230 15102 1990 13751 3290 22511
Amount for eligible dependant 68 1030 9998 810 7768 1160 11369
Amount for children 17 and under 69 5350 20059 4730 17693 8440 32298
Amount for infirm dependants age 18 or older 70 30 73 20 66 30 106
CPP or QPP contributions through employment 71 22710 45533 19990 40682 32420 66853
CPP or QPP contributions self-employment and other eligible earnings 72 2180 2745 1680 2290 2400 3359
Employment Insurance premiums 73 22690 15661 19950 13988 32120 22782
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 25000 25962 21890 22742 35500 36944
Public transit amount 79 610 209 460 168 740 265
Children's fitness amount 80 2920 1462 2660 1374 5020 2705
Home buyers' amount 81 550 2549 450 2076 660 3109
Adoption expenses 82            
Pension income amount 83 5960 11658 4800 9390 7500 14634
Caregiver amount 84 170 660 140 553 230 872
Disability amount 85 490 3562 350 2550 500 3619
Disability amount transferred from a dependant 86 280 2621 270 2605 430 4111
Interest paid on student loans 87 1510 999 1290 849 1960 1265
Tuition, education, and textbook amounts 88 2260 11100 1770 8668 2580 11419
Tuition, education, and textbook amounts transferred from a child 89 820 3832 810 3805 1510 7168
Amounts transferred from spouse 90 760 3340 670 2931 1070 4681
Allowable portion of medical expenses 91 4240 13193 3210 10589 4370 14770
Total tax credits on personal amounts 92 30570 78996 26100 67231 41970 107174
Allowable charitable donations and government gifts 93 11730 14746 10480 14218 17790 24635
Eligible cultural, ecological gifts 94         10 6
Total tax credit on donations and gifts 95 11650 4011 10440 3912 17700 6788
Total federal non-refundable tax credits 96 30570 83008 26100 71144 41970 113962
Federal dividend tax credit 97 6720 8253 5860 7145 10350 16090
Overseas employment tax credit 98            
Minimum tax carryover 99 150 488 120 357 260 788
Basic federal tax 100 29710 142289 25620 145097 41340 288036
Federal foreign tax credit 101 1510 108 1440 141 2520 308
Federal political contribution tax credit 102 420 64 410 63 670 106
Investment tax credit 103 100 66 90 56 160 120
Labour-sponsored funds tax credit 104 920 555 980 587 1810 1127
Alternative minimum tax payable 105         20 8
Net federal tax 106 29660 141495 25570 144253 41280 286375
CPP contributions payable on self-employment and other earnings 107 2180 5490 1680 4580 2400 6719
Employment  Insurance premiums payable on self-employment and other eligible earnings 108            
Social benefits repayment 109 90 14 680 437 2050 1816
Net provincial or territorial tax 110 29800 89545 25640 90376 41440 178381
Total tax payable 111 30190 236545 25860 239651 41670 473292
Final Basic Table 2: All returns by total Inc. class, Saskatchewan
Item Item code 70000 - 79999 # 70000 - 79999 $ 80000 - 89999 # 80000 - 89999 $ 90000 - 99999 # 90000 - 99999 $
Number of taxable returns 1 32950   23250   16700  
Number of non-taxable returns 2 120   50   30  
Total number of returns 3 33070   23310   16730  
Employment income 4 29120 1929925 20730 1543452 14950 1251349
Commissions (from employment) 5 680 20456 530 18916 400 16930
Other employment income 6 6610 10718 3550 8043 2390 5533
Old Age Security pension 7 2580 15648 1560 9376 1040 6208
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 4320 31937 2740 19934 1860 13641
Other pensions or superannuation 9 3830 120283 2460 82145 1620 55447
Elected split-pension amount 10 690 6373 530 5227 320 2587
Universal Child Care Benefit (UCCB) 11 960 1419 540 814 300 468
Employment Insurance and other benefits 12 1780 9258 1110 5269 720 3070
Taxable amount of dividends 13 8360 107229 6510 98493 5070 75931
Interest and other investment income 14 10180 23003 7590 17311 5730 14743
Net partnership income 15 530 174 450 19 410 222
Registered disability savings plan (RDSP) income 16            
Net rental income 17 2340 9505 1850 8700 1420 6943
Taxable capital gains 18 3860 24032 3130 25910 2480 23193
Support payments received 19 70 1135 40 734 40 462
Registered Retirement Savings Plan (RRSP) income 20 3400 19724 2540 15892 1810 12884
Other income 21 8650 30962 6330 26478 4900 20992
Net business income 22 2460 50025 1800 39844 1290 31773
Net professional income 23 310 8011 270 8504 200 7122
Net commission income 24 300 6418 270 6333 200 6382
Net farming income 25 2790 39817 2110 30808 1640 26164
Net fishing income 26            
Workers' compensation benefits 27 680 4849 450 2727 290 2003
Social assistance payments 28 60 202 30 83 20 81
Net federal supplements 29 70 177 30 79 20 54
Total income assessed 30 33070 2471404 23310 1975088 16730 1584180
Registered pension plan (RPP) contributions 31 17150 76298 11790 58527 8490 46428
RRSP deduction 32 17490 83148 13190 72933 10270 66547
Saskatchewan Pension Plan (SPP) deduction 33 80 46 70 36 30 19
Deduction for elected split-pension amount 34 1860 23250 1200 16657 780 11179
Annual union, professional, or like dues 35 15490 14502 10270 11200 7150 8465
Universal Child Care Benefit repayment 36            
Child care expenses 37 1550 6258 890 3722 500 2121
Disability supports deductions 38            
Business investment loss 39 30 282 30 291 20 288
Moving expenses 40 350 1877 230 1461 170 1203
Support payments made 41 150 1083 130 808 100 776
Carrying charges and interest expenses 42 5960 5860 4560 4893 3570 4068
Deductions for CPP or QPP contributions on self-employment and other earnings 43 1620 2471 1160 1756 840 1354
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44            
Exploration and development expenses 45 300 1684 280 1499 260 1950
Other employment expenses 46 2450 10619 1850 8807 1460 7452
Clergy residence deduction 47 90 1381 30 489 20 348
Other deductions 48 980 1860 660 1628 530 1802
Total deductions before adjustments 49 29960 230626 21200 184706 15470 154003
Social benefits repayment 50 2510 2819 1890 3392 1400 3487
Net income after adjustments 51 33070 2237959 23310 1787532 16720 1426720
Canadian Forces personnel and police deduction 52            
Employee home relocation loan deduction 53     10 1 20 1
Security options deductions 54 30 58 30 142 40 185
Other payments deductions 55 790 5220 500 2887 320 2129
Limited partnership losses of other years 56            
Non-capital losses of other years 57 20 291 10 101    
Net capital losses of other years 58 1000 1690 830 1757 660 1617
Capital gains deduction 59 450 12307 410 13990 330 11945
Northern residents deductions 60 590 1744 420 1228 340 1046
Additional deductions 61 70 157 50 153 30 194
Farming/fishing losses of prior years 62 120 1405 70 764 60 786
Total deductions from net income 63 2920 23024 2250 21250 1710 18159
Taxable income assessed 64 33060 2214963 23300 1766307 16720 1408566
Basic personal amount 65 33070 343236 23310 241894 16720 173593
Age amount 66 2540 4023 780 1261 300 490
Spouse or common-law partner amount 67 2860 19919 2250 15755 1840 13176
Amount for eligible dependant 68 990 9589 640 6054 460 4346
Amount for children 17 and under 69 7810 30272 5940 23204 4570 18131
Amount for infirm dependants age 18 or older 70 30 99     20 68
CPP or QPP contributions through employment 71 27530 57429 19680 41105 14270 29991
CPP or QPP contributions self-employment and other eligible earnings 72 1620 2471 1160 1756 840 1354
Employment Insurance premiums 73 27010 19503 19060 13819 13700 10008
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 29340 30645 20890 21828 15050 15749
Public transit amount 79 550 180 360 121 240 77
Children's fitness amount 80 5050 2911 3890 2299 3070 1868
Home buyers' amount 81 470 2244 280 1340 210 990
Adoption expenses 82         10 64
Pension income amount 83 4330 8408 2830 5524 1880 3661
Caregiver amount 84 190 741 110 440 90 353
Disability amount 85 270 1956 180 1267 130 963
Disability amount transferred from a dependant 86 380 3887 250 2474 210 2061
Interest paid on student loans 87 1240 808 720 459 460 284
Tuition, education, and textbook amounts 88 1830 7340 1180 3662 750 2907
Tuition, education, and textbook amounts transferred from a child 89 1740 8724 1390 6843 1140 5827
Amounts transferred from spouse 90 730 3117 520 2165 410 1735
Allowable portion of medical expenses 91 2610 9361 1660 5983 1090 3903
Total tax credits on personal amounts 92 33070 85039 23310 59894 16730 43740
Allowable charitable donations and government gifts 93 15170 22138 11490 17828 8660 13983
Eligible cultural, ecological gifts 94            
Total tax credit on donations and gifts 95 15110 6108 11450 4925 8630 3828
Total federal non-refundable tax credits 96 33070 91147 23310 64819 16730 47568
Federal dividend tax credit 97 8410 14989 6530 13730 5060 10603
Overseas employment tax credit 98     10 73 10 68
Minimum tax carryover 99 180 498 150 463 110 313
Basic federal tax 100 32760 286424 23190 243632 16640 206987
Federal foreign tax credit 101 2010 250 1620 313 1230 215
Federal political contribution tax credit 102 510 80 380 56 280 42
Investment tax credit 103 160 101 130 112 150 131
Labour-sponsored funds tax credit 104 1800 1137 1540 992 1340 869
Alternative minimum tax payable 105 90 50 170 112 190 200
Net federal tax 106 32740 284857 23170 242158 16630 205731
CPP contributions payable on self-employment and other earnings 107 1620 4942 1160 3512 840 2707
Employment  Insurance premiums payable on self-employment and other eligible earnings 108            
Social benefits repayment 109 2510 2819 1890 3392 1400 3487
Net provincial or territorial tax 110 32800 175333 23200 148342 16650 123488
Total tax payable 111 32950 467950 23250 397406 16700 335413
Final Basic Table 2: All returns by total Inc. class, Saskatchewan
Item Item code 100000 - 149999 # 100000 - 149999 $ 150000 - 249999 # 150000 - 249999 $ 250000 and over # 250000 and over $
Number of taxable returns 1 33740   10190   4280  
Number of non-taxable returns 2 50   20      
Total number of returns 3 33790   10210   4280  
Employment income 4 29750 2980084 8040 1058793 3170 1059233
Commissions (from employment) 5 1030 65906 460 54590 230 65188
Other employment income 6 5090 23170 1470 18100 600 43446
Old Age Security pension 7 2190 12846 1260 6784 760 3739
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 3710 27182 1790 13290 1020 7647
Other pensions or superannuation 9 3240 113574 1320 54491 630 34223
Elected split-pension amount 10 610 4661 230 1473 100 469
Universal Child Care Benefit (UCCB) 11 400 612 110 176 30 42
Employment Insurance and other benefits 12 1000 4048 100 579 20 127
Taxable amount of dividends 13 12810 284460 5760 246423 3060 377716
Interest and other investment income 14 13160 39045 5510 29562 3030 45269
Net partnership income 15 1200 572 860 128 780 8196
Registered disability savings plan (RDSP) income 16            
Net rental income 17 3290 18497 1340 11163 680 11042
Taxable capital gains 18 6420 85648 3220 100994 2140 245859
Support payments received 19 40 1057        
Registered Retirement Savings Plan (RRSP) income 20 3830 35901 980 20956 320 19268
Other income 21 10870 65976 4380 54148 2400 85417
Net business income 22 2580 81695 900 47217 390 35000
Net professional income 23 760 42496 640 75062 450 107912
Net commission income 24 420 20911 230 22858 70 12520
Net farming income 25 3640 81772 1440 56388 700 43656
Net fishing income 26 10 1        
Workers' compensation benefits 27 400 3797 60 1343 10 475
Social assistance payments 28 30 116 10 23    
Net federal supplements 29 60 136 30 75 10 52
Total income assessed 30 33790 3994162 10210 1874895 4280 2206877
Registered pension plan (RPP) contributions 31 14550 87467 2780 18871 790 6353
RRSP deduction 32 22400 202758 6930 103383 2620 54627
Saskatchewan Pension Plan (SPP) deduction 33 60 36 20 12    
Deduction for elected split-pension amount 34 1580 24823 550 9484 210 2961
Annual union, professional, or like dues 35 11320 14039 1670 1833 460 466
Universal Child Care Benefit repayment 36            
Child care expenses 37 730 3106 190 935 70 297
Disability supports deductions 38            
Business investment loss 39 50 497 20 440    
Moving expenses 40 330 2668 80 979 20 195
Support payments made 41 310 3235 120 2707 90 3232
Carrying charges and interest expenses 42 8920 13180 3960 10153 2230 15337
Deductions for CPP or QPP contributions on self-employment and other earnings 43 2010 3398 1100 1992 520 962
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44            
Exploration and development expenses 45 820 7500 630 9189 680 28382
Other employment expenses 46 3200 19486 1040 10873 390 6651
Clergy residence deduction 47 30 395        
Other deductions 48 1140 7367 420 7236 300 11819
Total deductions before adjustments 49 31300 389970 9320 178092 3810 131898
Social benefits repayment 50 2780 11321 1280 6935 710 3826
Net income after adjustments 51 33790 3592924 10210 1689867 4280 2071153
Canadian Forces personnel and police deduction 52            
Employee home relocation loan deduction 53 20 3 10 2    
Security options deductions 54 200 1282 210 3226 180 57790
Other payments deductions 55 460 3987 70 1368 20 487
Limited partnership losses of other years 56 20 6 10 43 10 10
Non-capital losses of other years 57 10 367 10 329    
Net capital losses of other years 58 1840 5002 960 5103 650 9031
Capital gains deduction 59 940 48413 680 66595 620 129715
Northern residents deductions 60 700 2075 140 348 10 34
Additional deductions 61 50 312 30 402 20 35
Farming/fishing losses of prior years 62 150 2196 60 1616 30 1516
Total deductions from net income 63 4120 63869 1980 79031 1370 200373
Taxable income assessed 64 33770 3529289 10200 1611074 4280 1870847
Basic personal amount 65 33790 350761 10210 105905 4280 44436
Age amount 66 240 529 40 142 20 46
Spouse or common-law partner amount 67 4390 31898 1310 9815 460 3631
Amount for eligible dependant 68 670 6351 140 1343 50 475
Amount for children 17 and under 69 9770 38918 2810 11374 1120 4632
Amount for infirm dependants age 18 or older 70 40 141 20 79    
CPP or QPP contributions through employment 71 28280 59257 7310 15058 2720 5533
CPP or QPP contributions self-employment and other eligible earnings 72 2010 3398 1100 1992 520 962
Employment Insurance premiums 73 26080 19042 5850 4202 1620 1138
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 29970 31358 8140 8500 3220 3352
Public transit amount 79 500 155 130 35 40 9
Children's fitness amount 80 6480 4096 1950 1374 760 575
Home buyers' amount 81 280 1344 40 187    
Adoption expenses 82 10 89        
Pension income amount 83 3750 7222 1500 2847 710 1363
Caregiver amount 84 240 979 60 248 20 92
Disability amount 85 230 1672 110 789 80 608
Disability amount transferred from a dependant 86 460 4507 140 1405 60 514
Interest paid on student loans 87 560 335 90 67 20 17
Tuition, education, and textbook amounts 88 1160 4020 230 1247 90 366
Tuition, education, and textbook amounts transferred from a child 89 2860 14603 1080 5855 450 2584
Amounts transferred from spouse 90 880 3569 230 912 80 329
Allowable portion of medical expenses 91 2450 10190 1040 5546 520 4037
Total tax credits on personal amounts 92 33790 89165 10210 26841 4280 11213
Allowable charitable donations and government gifts 93 19180 37447 6260 21741 2830 39018
Eligible cultural, ecological gifts 94 10 237        
Total tax credit on donations and gifts 95 19130 10513 6250 6178 2820 11286
Total federal non-refundable tax credits 96 33790 99678 10210 33019 4280 22500
Federal dividend tax credit 97 12750 39615 5620 34700 2910 57629
Overseas employment tax credit 98 60 670 60 844 20 317
Minimum tax carryover 99 310 850 180 648 110 771
Basic federal tax 100 33650 572915 10170 300849 4260 423763
Federal foreign tax credit 101 3430 1389 1790 2218 1180 5321
Federal political contribution tax credit 102 750 145 390 85 230 61
Investment tax credit 103 400 338 300 442 330 1080
Labour-sponsored funds tax credit 104 3140 2143 1070 758 390 284
Alternative minimum tax payable 105 690 1281 460 2618 360 5316
Net federal tax 106 33620 568932 10150 297347 4250 418238
CPP contributions payable on self-employment and other earnings 107 2010 6797 1100 3983 520 1924
Employment  Insurance premiums payable on self-employment and other eligible earnings 108            
Social benefits repayment 109 2780 11321 1280 6935 710 3826
Net provincial or territorial tax 110 33680 328093 10160 165498 4240 219010
Total tax payable 111 33740 915144 10190 473764 4280 642996
Final Basic Table 2: All returns by total Inc. class, Saskatchewan
Item Item code 50000 and over # 50000 and over $
Number of taxable returns 1 218830  
Number of non-taxable returns 2 1190  
Total number of returns 3 220020  
Employment income 4 187050 13987688
Commissions (from employment) 5 5370 283335
Other employment income 6 30750 138178
Old Age Security pension 7 22290 133886
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 35040 257665
Other pensions or superannuation 9 29670 915622
Elected split-pension amount 10 5540 52460
Universal Child Care Benefit (UCCB) 11 6460 9579
Employment Insurance and other benefits 12 12570 68325
Taxable amount of dividends 13 64430 1417038
Interest and other investment income 14 75550 239692
Net partnership income 15 5500 9697
Registered disability savings plan (RDSP) income 16    
Net rental income 17 17400 94224
Taxable capital gains 18 32140 565171
Support payments received 19 460 6522
Registered Retirement Savings Plan (RRSP) income 20 23290 180978
Other income 21 61950 363754
Net business income 22 17400 424479
Net professional income 23 3330 262311
Net commission income 24 2410 91456
Net farming income 25 21280 387455
Net fishing income 26 50 127
Workers' compensation benefits 27 4540 32088
Social assistance payments 28 460 1449
Net federal supplements 29 620 1650
Total income assessed 30 220020 19924829
Registered pension plan (RPP) contributions 31 97340 431145
RRSP deduction 32 115500 749231
Saskatchewan Pension Plan (SPP) deduction 33 540 303
Deduction for elected split-pension amount 34 13180 169438
Annual union, professional, or like dues 35 83310 79310
Universal Child Care Benefit repayment 36 30 16
Child care expenses 37 9330 38234
Disability supports deductions 38 10 51
Business investment loss 39 220 2991
Moving expenses 40 2200 12947
Support payments made 41 1210 13634
Carrying charges and interest expenses 42 45760 65674
Deductions for CPP or QPP contributions on self-employment and other earnings 43 13510 20327
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44    
Exploration and development expenses 45 3630 53255
Other employment expenses 46 16760 88644
Clergy residence deduction 47 640 8798
Other deductions 48 7050 36434
Total deductions before adjustments 49 194840 1770431
Social benefits repayment 50 13380 34047
Net income after adjustments 51 220010 18121502
Canadian Forces personnel and police deduction 52 60 1385
Employee home relocation loan deduction 53 90 9
Security options deductions 54 730 62850
Other payments deductions 55 5410 34989
Limited partnership losses of other years 56 60 93
Non-capital losses of other years 57 140 3756
Net capital losses of other years 58 8910 29393
Capital gains deduction 59 4760 311879
Northern residents deductions 60 3390 9738
Additional deductions 61 510 2139
Farming/fishing losses of prior years 62 820 11804
Total deductions from net income 63 23340 468036
Taxable income assessed 64 219950 17654150
Basic personal amount 65 220020 2283531
Age amount 66 17870 52246
Spouse or common-law partner amount 67 20620 145558
Amount for eligible dependant 68 5950 57292
Amount for children 17 and under 69 50540 196581
Amount for infirm dependants age 18 or older 70 200 676
CPP or QPP contributions through employment 71 174910 361440
CPP or QPP contributions self-employment and other eligible earnings 72 13510 20327
Employment Insurance premiums 73 168070 120144
Employment Insurance premiums on self-employment and other eligible earnings 74 20 8
PPIP premiums paid 75    
PPIP premiums payable on employment income 76    
PPIP premiums payable on self-employment income 77    
Canada employment amount 78 189000 197080
Public transit amount 79 3620 1219
Children's fitness amount 80 31800 18662
Home buyers' amount 81 2950 13875
Adoption expenses 82 60 436
Pension income amount 83 33270 64707
Caregiver amount 84 1240 4939
Disability amount 85 2350 16986
Disability amount transferred from a dependant 86 2490 24185
Interest paid on student loans 87 7840 5083
Tuition, education, and textbook amounts 88 11830 50728
Tuition, education, and textbook amounts transferred from a child 89 11800 59241
Amounts transferred from spouse 90 5330 22779
Allowable portion of medical expenses 91 21190 77572
Total tax credits on personal amounts 92 220020 569295
Allowable charitable donations and government gifts 93 103590 205754
Eligible cultural, ecological gifts 94 60 590
Total tax credit on donations and gifts 95 103180 57549
Total federal non-refundable tax credits 96 220020 626844
Federal dividend tax credit 97 64200 202754
Overseas employment tax credit 98 180 2062
Minimum tax carryover 99 1570 5175
Basic federal tax 100 217330 2609991
Federal foreign tax credit 101 16730 10262
Federal political contribution tax credit 102 4030 702
Investment tax credit 103 1800 2446
Labour-sponsored funds tax credit 104 12990 8453
Alternative minimum tax payable 105 1990 9595
Net federal tax 106 217060 2589385
CPP contributions payable on self-employment and other earnings 107 13510 40654
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 20 8
Social benefits repayment 109 13380 34047
Net provincial or territorial tax 110 217610 1518067
Total tax payable 111 218830 4182161

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