Final Table 2A: Taxable returns by total income class, Quebec

All money figures in thousands of dollars

Please refer to the explanatory notes for information about this table

Final Basic Table 2A: Taxable 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            
Total number of returns 3 3857510   20   2240  
Employment income 4 3030480 134556960     1700 4179
Commissions (from employment) 5 98500 2331686     20 26
Other employment income 6 434360 1234194     90 131
Old Age Security pension 7 484050 2963920     90 75
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 818590 5767425     270 352
Other pensions or superannuation 9 674130 15884074     120 156
Elected split-pension amount 10 194540 2212461        
Universal Child Care Benefit (UCCB) 11 211900 312374     150 147
Employment Insurance and other benefits 12 721820 4796266     400 820
Taxable amount of dividends 13 630970 7127083     40 16
Interest and other investment income 14 964820 2529529 10 136 70 29
Net partnership income 15 25450 42480        
Registered disability savings plan (RDSP) income 16            
Net rental income 17 301810 1430911 10 -2344 20 -5
Taxable capital gains 18 317590 2920115 20 1872 30 104
Support payments received 19 10800 152083        
Registered Retirement Savings Plan (RRSP) income 20 441480 2043872     260 256
Other income 21 653130 3199718     170 240
Net business income 22 237960 4009608     140 347
Net professional income 23 74340 5960108     10 34
Net commission income 24 27210 724070        
Net farming income 25 27680 212992        
Net fishing income 26 980 15120        
Workers' compensation benefits 27 112780 581019     30 21
Social assistance payments 28 20470 44348     50 43
Net federal supplements 29 48010 91119     50 28
Total income assessed 30 3857510 201143547 20 -1305 2240 6966
Registered pension plan (RPP) contributions 31 1291980 3497479     250 40
RRSP deduction 32 1478830 6920013     90 45
Saskatchewan Pension Plan (SPP) deduction 33 50 18        
Deduction for elected split-pension amount 34 225880 2434902        
Annual union, professional, or like dues 35 1446190 987306     420 37
Universal Child Care Benefit repayment 36 1080 610        
Child care expenses 37 324440 734266     70 33
Disability supports deductions 38 120 458        
Business investment loss 39 1590 21768        
Moving expenses 40 8370 37968        
Support payments made 41 14170 163961        
Carrying charges and interest expenses 42 211470 470930        
Deductions for CPP or QPP contributions on self-employment and other earnings 43 240280 237060     80 16
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 262250 24446     110 2
Exploration and development expenses 45 12990 194046        
Other employment expenses 46 110350 511110     10 5
Clergy residence deduction 47 1460 13140        
Other deductions 48 157440 325716     90 33
Total deductions before adjustments 49 2837090 16575199 10 301 760 212
Social benefits repayment 50 96690 220604        
Net income after adjustments 51 3857450 184351530     2230 6758
Canadian Forces personnel and police deduction 52 3900 52104        
Employee home relocation loan deduction 53 180 97        
Security options deductions 54 6490 229734        
Other payments deductions 55 179440 715519     120 91
Limited partnership losses of other years 56 270 2218        
Non-capital losses of other years 57 3570 34613        
Net capital losses of other years 58 95970 237464        
Capital gains deduction 59 9070 655621        
Northern residents deductions 60 22220 81933        
Additional deductions 61 16370 64563        
Farming/fishing losses of prior years 62 1110 7431        
Total deductions from net income 63 329640 2081298     130 95
Taxable income assessed 64 3857360 182273112     2230 6663
Basic personal amount 65 3857470 39936376 20 218 2220 3620
Age amount 66 492820 2663452     110 78
Spouse or common-law partner amount 67 244540 1644907     90 75
Amount for eligible dependant 68 110430 1029828     70 70
Amount for children 17 and under 69 638910 2214687     230 82
Amount for infirm dependants age 18 or older 70 640 2121        
CPP or QPP contributions through employment 71 2957890 4612867     1390 195
CPP or QPP contributions self-employment and other eligible earnings 72 240280 237060     80 16
Employment Insurance premiums 73 2825040 1269021     1360 54
Employment Insurance premiums on self-employment and other eligible earnings 74 560 136     20  
PPIP premiums paid 75 2899180 564196     1320 20
PPIP premiums payable on employment income 76 90110 18044     40 1
PPIP premiums payable on self-employment income 77 265840 31585     120 2
Canada employment amount 78 3104130 3181538     570 458
Public transit amount 79 335540 256967     110 31
Children's fitness amount 80 312700 135705     20 8
Home buyers' amount 81 46850 205234        
Adoption expenses 82 610 4851        
Pension income amount 83 791490 1556796     30 17
Caregiver amount 84 25710 97954        
Disability amount 85 25890 187101        
Disability amount transferred from a dependant 86 22130 212202        
Interest paid on student loans 87 133610 45691     30 4
Tuition, education, and textbook amounts 88 266910 791946     20 15
Tuition, education, and textbook amounts transferred from a child 89 180100 818831        
Amounts transferred from spouse 90 91010 330870     40 9
Allowable portion of medical expenses 91 1270630 2359952     380 167
Total tax credits on personal amounts 92 3857500 9661488 20 52 2230 739
Allowable charitable donations and government gifts 93 1260600 770945     50 5
Eligible cultural, ecological gifts 94 1670 10162        
Total tax credit on donations and gifts 95 1242840 204358     40 1
Total federal non-refundable tax credits 96 3857500 9865846 20 52 2230 740
Federal dividend tax credit 97 643850 1085797     40 2
Overseas employment tax credit 98 2200 19973        
Minimum tax carryover 99 4640 14142        
Basic federal tax 100 3856410 21362512 20 228 2200 352
Federal foreign tax credit 101 197820 78091        
Federal political contribution tax credit 102 17740 2488        
Investment tax credit 103 8750 20420        
Labour-sponsored funds tax credit 104 272030 113585     10 1
Alternative minimum tax payable 105 6360 28959 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 2A: Taxable 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            
Total number of returns 3 4230   103230   246720  
Employment income 4 3430 21412 63570 667983 184250 2616248
Commissions (from employment) 5 60 111 2110 2567 6470 11618
Other employment income 6 220 611 3890 19971 9390 40569
Old Age Security pension 7 140 275 150 523 9530 58129
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 430 1651 16770 101445 37210 206268
Other pensions or superannuation 9 170 617 2170 13625 12710 91306
Elected split-pension amount 10     6210 59188 16620 158379
Universal Child Care Benefit (UCCB) 11 220 217 6110 8919 18190 26216
Employment Insurance and other benefits 12 710 2673 25760 147330 71260 425854
Taxable amount of dividends 13 40 34 4750 1467 13910 7064
Interest and other investment income 14 120 84 13430 17224 35650 49179
Net partnership income 15     50 47 150 124
Registered disability savings plan (RDSP) income 16            
Net rental income 17 40 -70 5100 15745 12090 28211
Taxable capital gains 18 30 421 2760 4850 7390 10448
Support payments received 19 20 47 700 5373 1030 8992
Registered Retirement Savings Plan (RRSP) income 20 440 769 8310 30580 17970 60463
Other income 21 380 1101 15850 76773 34450 137241
Net business income 22 330 1832 17990 171849 29650 329047
Net professional income 23 50 159 1770 15845 3200 32658
Net commission income 24 20 110 1170 8756 2230 18361
Net farming income 25     1060 6821 1900 12008
Net fishing income 26     30 41 90 201
Workers' compensation benefits 27 110 139 1300 1229 6430 12060
Social assistance payments 28 120 205 2400 3050 7020 14062
Net federal supplements 29 50 80 540 587 4770 10042
Total income assessed 30 4230 32363 103230 1381789 246720 4364748
Registered pension plan (RPP) contributions 31 490 156 4470 1375 20640 9091
RRSP deduction 32 180 128 5050 3564 26920 32568
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34     110 154 1240 2705
Annual union, professional, or like dues 35 860 127 14830 2406 48760 10515
Universal Child Care Benefit repayment 36     50 28 110 53
Child care expenses 37 220 203 4740 3476 19920 27359
Disability supports deductions 38            
Business investment loss 39         20 37
Moving expenses 40     50 38 280 305
Support payments made 41     30 20 110 229
Carrying charges and interest expenses 42 10 19 760 219 2870 1336
Deductions for CPP or QPP contributions on self-employment and other earnings 43 320 104 18530 7477 30350 15981
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 330 9 19430 837 31700 1631
Exploration and development expenses 45         20 3
Other employment expenses 46 30 24 300 302 1890 2693
Clergy residence deduction 47         10 22
Other deductions 48 180 83 3920 1241 12510 4942
Total deductions before adjustments 49 1650 872 42460 21148 116630 109473
Social benefits repayment 50            
Net income after adjustments 51 4230 31494 103220 1360649 246720 4255297
Canadian Forces personnel and police deduction 52            
Employee home relocation loan deduction 53            
Security options deductions 54            
Other payments deductions 55 280 424 4200 4866 17960 36164
Limited partnership losses of other years 56            
Non-capital losses of other years 57     170 139 430 684
Net capital losses of other years 58     520 127 1650 687
Capital gains deduction 59     20 15 60 81
Northern residents deductions 60     60 108 800 2062
Additional deductions 61     100 52 450 405
Farming/fishing losses of prior years 62     30 24 50 91
Total deductions from net income 63 290 436 5080 5332 21150 40181
Taxable income assessed 64 4230 31058 103220 1355317 246720 4215116
Basic personal amount 65 4220 15976 103220 1050897 246720 2547479
Age amount 66 160 278 450 2354 12530 80278
Spouse or common-law partner amount 67 250 397 880 1407 3890 9218
Amount for eligible dependant 68 150 318 180 687 430 1523
Amount for children 17 and under 69 430 343 1120 1986 9590 26043
Amount for infirm dependants age 18 or older 70         20 12
CPP or QPP contributions through employment 71 3180 862 57030 22102 176510 99186
CPP or QPP contributions self-employment and other eligible earnings 72 320 104 18530 7477 30350 15981
Employment Insurance premiums 73 3110 285 57450 8763 172180 34371
Employment Insurance premiums on self-employment and other eligible earnings 74 50 4 90 11 100 17
PPIP premiums paid 75 3080 104 59150 3287 176870 12974
PPIP premiums payable on employment income 76 90 3 1430 58 3610 189
PPIP premiums payable on self-employment income 77 340 12 19610 1081 32060 2104
Canada employment amount 78 2000 1831 63540 64692 185830 192045
Public transit amount 79 500 186 4860 2773 17860 11746
Children's fitness amount 80 60 16 480 144 2810 913
Home buyers' amount 81     30 60 530 1870
Adoption expenses 82            
Pension income amount 83 60 65 7460 14405 26160 50202
Caregiver amount 84     80 98 640 1831
Disability amount 85 10 34 30 184 310 2122
Disability amount transferred from a dependant 86     20 61 50 137
Interest paid on student loans 87 40 15 1350 363 5950 1843
Tuition, education, and textbook amounts 88 70 105 4860 5162 30260 75851
Tuition, education, and textbook amounts transferred from a child 89     110 161 1560 4934
Amounts transferred from spouse 90 70 53 500 537 2380 5041
Allowable portion of medical expenses 91 880 583 25180 20091 90100 113515
Total tax credits on personal amounts 92 4230 3241 103220 181327 246720 493714
Allowable charitable donations and government gifts 93 160 20 8320 1071 31580 5702
Eligible cultural, ecological gifts 94     20 3 50 12
Total tax credit on donations and gifts 95 160 4 7920 210 29890 1250
Total federal non-refundable tax credits 96 4230 3245 103220 181537 246720 494964
Federal dividend tax credit 97 40 5 4930 258 14430 1198
Overseas employment tax credit 98            
Minimum tax carryover 99         30 11
Basic federal tax 100 4150 1590 103070 22260 246640 138254
Federal foreign tax credit 101 20 5 1390 22 4040 105
Federal political contribution tax credit 102     70 5 190 15
Investment tax credit 103     20 2 40 8
Labour-sponsored funds tax credit 104 40 4 250 24 1950 288
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 2A: Taxable 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            
Total number of returns 3 349790   372540   399560  
Employment income 4 236950 4309860 270340 6079545 302190 8298479
Commissions (from employment) 5 8410 22884 8590 34836 7870 43352
Other employment income 6 16730 62387 24260 82453 32250 99122
Old Age Security pension 7 68260 420985 65490 403864 67390 416099
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 99360 637219 100560 679572 103480 720635
Other pensions or superannuation 9 67340 529558 76240 908936 84450 1306570
Elected split-pension amount 10 28930 282414 24200 281878 26330 319230
Universal Child Care Benefit (UCCB) 11 23450 34424 26190 38594 27350 40139
Employment Insurance and other benefits 12 89780 612960 97380 702859 93630 668618
Taxable amount of dividends 13 27830 20089 35560 36816 42940 59175
Interest and other investment income 14 75150 129925 81790 147380 88840 165916
Net partnership income 15 410 271 610 351 790 430
Registered disability savings plan (RDSP) income 16            
Net rental income 17 19810 48334 22890 56698 25700 59886
Taxable capital gains 18 14090 19227 17550 26763 20620 35491
Support payments received 19 1520 13466 1380 13999 1220 13530
Registered Retirement Savings Plan (RRSP) income 20 29010 93997 36390 122218 43520 142297
Other income 21 47200 163137 51740 167830 55080 164303
Net business income 22 27850 333666 24040 300676 20860 255159
Net professional income 23 3410 38886 3550 45210 3460 47127
Net commission income 24 2480 23552 2450 26770 2380 28555
Net farming income 25 2260 13948 2600 15517 2670 14013
Net fishing income 26 120 598 170 1201 120 1362
Workers' compensation benefits 27 10740 31733 13970 56272 15980 72866
Social assistance payments 28 4510 10250 2450 5615 1410 3470
Net federal supplements 29 20680 28199 7970 18736 5050 11797
Total income assessed 30 349790 7881970 372540 10254589 399560 12987619
Registered pension plan (RPP) contributions 31 39810 24644 63800 53149 102460 113758
RRSP deduction 32 52690 82152 80220 148378 111900 235323
Saskatchewan Pension Plan (SPP) deduction 33     10 3    
Deduction for elected split-pension amount 34 5490 16307 13090 59016 21840 127563
Annual union, professional, or like dues 35 72710 20300 97320 34099 131060 58240
Universal Child Care Benefit repayment 36 110 47 140 77 150 82
Child care expenses 37 27710 51040 33730 69953 39200 85594
Disability supports deductions 38         10 19
Business investment loss 39 50 151 70 321 100 507
Moving expenses 40 540 616 670 979 700 1295
Support payments made 41 300 833 590 1866 790 3075
Carrying charges and interest expenses 42 6830 3460 9340 6023 12000 8409
Deductions for CPP or QPP contributions on self-employment and other earnings 43 27880 17736 24080 17522 20550 15991
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 29250 1714 25250 1632 21590 1458
Exploration and development expenses 45 60 24 110 51 150 151
Other employment expenses 46 3540 6796 5500 12581 7430 19872
Clergy residence deduction 47 30 131 130 610 200 1243
Other deductions 48 17450 8083 19920 10629 19440 12007
Total deductions before adjustments 49 166900 234049 213820 416892 265820 684590
Social benefits repayment 50            
Net income after adjustments 51 349790 7647923 372540 9837711 399560 12303031
Canadian Forces personnel and police deduction 52         10 34
Employee home relocation loan deduction 53            
Security options deductions 54 30 21 30 34 50 76
Other payments deductions 55 35580 70182 24140 80623 22270 88133
Limited partnership losses of other years 56            
Non-capital losses of other years 57 520 1371 430 1638 380 1540
Net capital losses of other years 58 3310 1614 4320 2802 5430 3945
Capital gains deduction 59 130 314 170 575 250 1027
Northern residents deductions 60 1420 3559 2010 5353 1840 5400
Additional deductions 61 1870 2029 2210 3492 2110 3885
Farming/fishing losses of prior years 62 60 163 90 269 80 279
Total deductions from net income 63 42020 79277 32710 94806 31760 104320
Taxable income assessed 64 349790 7568646 372540 9742905 399560 12198712
Basic personal amount 65 349790 3622915 372540 3862074 399560 4144586
Age amount 66 73320 472376 71320 459417 73360 467445
Spouse or common-law partner amount 67 9940 43048 18910 115355 25190 162154
Amount for eligible dependant 68 1350 7628 6880 61659 12970 122119
Amount for children 17 and under 69 21010 66905 36270 116800 52220 172616
Amount for infirm dependants age 18 or older 70 20 45 30 86 60 186
CPP or QPP contributions through employment 71 229360 176083 263700 260047 295970 366512
CPP or QPP contributions self-employment and other eligible earnings 72 27880 17736 24080 17522 20550 15991
Employment Insurance premiums 73 222040 56518 254460 79726 286010 109096
Employment Insurance premiums on self-employment and other eligible earnings 74 70 16 60 16 30 8
PPIP premiums paid 75 227960 21434 260970 30266 292590 41325
PPIP premiums payable on employment income 76 4340 301 4870 432 5320 591
PPIP premiums payable on self-employment income 77 29640 2213 25620 2105 21920 1883
Canada employment amount 78 241830 248314 277850 284240 312460 318699
Public transit amount 79 25600 17320 27760 19550 30970 22727
Children's fitness amount 80 6280 2095 11390 3799 18190 6086
Home buyers' amount 81 1790 7103 3180 13176 4800 20241
Adoption expenses 82 10 45 20 126 30 153
Pension income amount 83 86690 168688 91110 178996 97140 191554
Caregiver amount 84 1420 4934 2110 7719 2700 9927
Disability amount 85 1910 13735 3330 24057 4120 29791
Disability amount transferred from a dependant 86 210 1218 700 5313 1380 11644
Interest paid on student loans 87 9930 3171 13300 4298 15820 5426
Tuition, education, and textbook amounts 88 37810 130203 33270 119081 28200 97388
Tuition, education, and textbook amounts transferred from a child 89 4310 16309 6640 26344 9560 38763
Amounts transferred from spouse 90 5510 16036 9460 31988 13300 49175
Allowable portion of medical expenses 91 156160 221447 166870 262739 173970 293950
Total tax credits on personal amounts 92 349790 800675 372540 898040 399560 1005005
Allowable charitable donations and government gifts 93 68990 15742 84130 22818 100910 30294
Eligible cultural, ecological gifts 94 100 22 110 48 140 55
Total tax credit on donations and gifts 95 67160 3536 82280 5311 98980 7187
Total federal non-refundable tax credits 96 349790 804212 372540 903350 399560 1012192
Federal dividend tax credit 97 28660 3313 36590 5962 44160 9373
Overseas employment tax credit 98 10 7 20 23 20 38
Minimum tax carryover 99 50 28 90 65 120 113
Basic federal tax 100 349740 330440 372530 555065 399550 810958
Federal foreign tax credit 101 7820 219 10100 373 11930 579
Federal political contribution tax credit 102 530 40 790 66 1000 89
Investment tax credit 103 70 21 110 46 120 59
Labour-sponsored funds tax credit 104 5260 1062 10250 2586 18500 5054
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 2A: Taxable 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            
Total number of returns 3 382220   336200   276300  
Employment income 4 300350 9698833 259700 9419562 223740 9210817
Commissions (from employment) 5 7350 56586 6680 66832 5770 73659
Other employment income 6 36320 94822 37910 92506 34760 76825
Old Age Security pension 7 55080 340044 50970 314853 34570 213421
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 90300 647577 85730 618309 61290 451770
Other pensions or superannuation 9 78780 1584878 78140 1833057 57660 1634573
Elected split-pension amount 10 17850 232802 26690 318442 9250 101386
Universal Child Care Benefit (UCCB) 11 25360 37443 20330 30652 16050 24185
Employment Insurance and other benefits 12 79590 548656 64560 439988 48900 331678
Taxable amount of dividends 13 44840 80134 48590 110985 43330 131711
Interest and other investment income 14 85150 153778 82880 163424 67820 131182
Net partnership income 15 830 363 1050 699 1020 653
Registered disability savings plan (RDSP) income 16            
Net rental income 17 25760 61317 25090 63503 21340 55336
Taxable capital gains 18 21530 42072 23240 50016 20690 49410
Support payments received 19 1080 11820 850 10744 620 9283
Registered Retirement Savings Plan (RRSP) income 20 46190 152080 44210 160884 37370 137373
Other income 21 54240 166349 53220 165859 44200 134432
Net business income 22 18030 222081 15890 200926 12710 167485
Net professional income 23 3270 46547 3460 56650 3210 56943
Net commission income 24 2090 28707 1920 32393 1570 30940
Net farming income 25 2530 14556 2230 15130 1890 11769
Net fishing income 26 100 1401 80 1617 60 1347
Workers' compensation benefits 27 14930 76470 12290 75487 9790 61348
Social assistance payments 28 850 2339 540 1589 340 1058
Net federal supplements 29 3450 8031 1850 4143 920 2234
Total income assessed 30 382220 14309699 336200 14248251 276300 13100818
Registered pension plan (RPP) contributions 31 128530 181984 117470 199850 114180 236192
RRSP deduction 32 133150 321012 130560 366978 123220 401942
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 27080 193437 27690 224126 25560 254394
Annual union, professional, or like dues 35 148190 78556 131300 77619 123170 83384
Universal Child Care Benefit repayment 36 140 90 90 49 70 47
Child care expenses 37 38260 87868 31010 75178 25950 63431
Disability supports deductions 38 20 28 10 24    
Business investment loss 39 80 456 100 830 110 908
Moving expenses 40 750 1806 790 2371 640 2048
Support payments made 41 940 4574 990 5338 880 5394
Carrying charges and interest expenses 42 13100 10377 14510 12749 13350 13462
Deductions for CPP or QPP contributions on self-employment and other earnings 43 17700 14760 15950 14581 12080 12562
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 18410 1318 16570 1288 13300 1125
Exploration and development expenses 45 190 311 270 457 280 622
Other employment expenses 46 8440 25029 9190 29936 8980 31530
Clergy residence deduction 47 150 1014 150 1166 130 948
Other deductions 48 16580 11457 13520 10661 10480 9189
Total deductions before adjustments 49 284390 934078 259140 1023201 230170 1117193
Social benefits repayment 50            
Net income after adjustments 51 382220 13375621 336200 13225050 276300 11983624
Canadian Forces personnel and police deduction 52 30 120 140 871 210 1247
Employee home relocation loan deduction 53            
Security options deductions 54 80 143 130 236 130 229
Other payments deductions 55 19110 86840 14580 81219 10990 64639
Limited partnership losses of other years 56            
Non-capital losses of other years 57 280 1252 260 1340 200 1088
Net capital losses of other years 58 5480 4570 6400 5749 5790 5796
Capital gains deduction 59 280 1776 330 2339 300 2591
Northern residents deductions 60 1630 4852 1590 4854 1390 4420
Additional deductions 61 1720 3469 1510 3273 1090 3004
Farming/fishing losses of prior years 62 100 317 80 334 70 327
Total deductions from net income 63 28130 103351 24450 100219 19730 83353
Taxable income assessed 64 382220 13272270 336200 13124831 276300 11900271
Basic personal amount 65 382220 3965648 336200 3488760 276300 2867320
Age amount 66 60870 360004 55710 299833 38260 187747
Spouse or common-law partner amount 67 25320 166175 21810 147356 18610 127564
Amount for eligible dependant 68 14500 137675 11720 110605 10020 94737
Amount for children 17 and under 69 58500 196347 54110 184532 50090 172287
Amount for infirm dependants age 18 or older 70 60 206 40 136 50 166
CPP or QPP contributions through employment 71 294560 438052 253730 431991 218700 419911
CPP or QPP contributions self-employment and other eligible earnings 72 17700 14760 15950 14581 12080 12562
Employment Insurance premiums 73 285020 127833 244550 123218 210780 113793
Employment Insurance premiums on self-employment and other eligible earnings 74 40 11 20 9 20 9
PPIP premiums paid 75 290620 48260 249310 46646 213980 45401
PPIP premiums payable on employment income 76 5630 755 6210 989 6520 1213
PPIP premiums payable on self-employment income 77 18770 1704 16860 1662 13570 1454
Canada employment amount 78 311070 316830 269220 273574 230480 235174
Public transit amount 79 32030 24593 28210 22003 25370 20040
Children's fitness amount 80 22850 7976 22940 8376 23060 8771
Home buyers' amount 81 5720 24489 5730 24727 5250 23045
Adoption expenses 82 40 194 30 233 40 310
Pension income amount 83 88050 173801 90200 178525 63790 126180
Caregiver amount 84 2790 10561 2510 9372 2230 8570
Disability amount 85 3320 24022 2980 21541 2210 16009
Disability amount transferred from a dependant 86 1860 16429 2050 19016 1940 18391
Interest paid on student loans 87 15900 5556 14450 5192 12590 4469
Tuition, education, and textbook amounts 88 24120 78523 20540 63509 17070 53970
Tuition, education, and textbook amounts transferred from a child 89 12140 50164 12250 51566 11940 51416
Amounts transferred from spouse 90 12330 46222 9200 35537 6910 27013
Allowable portion of medical expenses 91 155340 277634 122320 248160 87750 179495
Total tax credits on personal amounts 92 382220 977164 336200 871747 276300 722553
Allowable charitable donations and government gifts 93 107990 33884 105310 35812 96130 34420
Eligible cultural, ecological gifts 94 150 66 160 58 120 86
Total tax credit on donations and gifts 95 106160 8124 103720 8674 94740 8415
Total federal non-refundable tax credits 96 382220 985288 336200 880421 276300 730967
Federal dividend tax credit 97 46220 12412 49930 17018 44470 19728
Overseas employment tax credit 98 50 99 60 150 70 226
Minimum tax carryover 99 100 132 130 194 120 206
Basic federal tax 100 382210 995722 336190 1085389 276300 1097016
Federal foreign tax credit 101 12210 722 13430 973 12110 984
Federal political contribution tax credit 102 1100 107 1420 141 1190 118
Investment tax credit 103 170 108 180 138 180 138
Labour-sponsored funds tax credit 104 25410 7838 24240 8526 24980 9888
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 2A: Taxable 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            
Total number of returns 3 231550   191580   291260  
Employment income 4 191170 8760660 162780 8224817 251900 14446365
Commissions (from employment) 5 5010 79622 4410 79784 7360 165985
Other employment income 6 32940 66631 29580 55337 50600 90660
Old Age Security pension 7 26170 161384 19810 121926 28490 174973
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 47720 356569 35020 263027 48560 363272
Other pensions or superannuation 9 45770 1436279 33910 1114376 46940 1602078
Elected split-pension amount 10 6490 74374 5380 63291 10010 140528
Universal Child Care Benefit (UCCB) 11 12500 18786 9610 14345 11720 17071
Employment Insurance and other benefits 12 36740 242878 27610 179396 37550 220770
Taxable amount of dividends 13 40250 166219 36140 179109 62800 395293
Interest and other investment income 14 58240 116282 49420 104038 78870 185029
Net partnership income 15 1050 928 1060 990 2100 1120
Registered disability savings plan (RDSP) income 16            
Net rental income 17 19150 51082 16830 46586 27580 87274
Taxable capital gains 18 19130 52801 17520 55788 30600 119377
Support payments received 19 440 6872 370 6460 540 11717
Registered Retirement Savings Plan (RRSP) income 20 32180 125751 27070 111530 40900 186266
Other income 21 38170 117422 32920 106387 53170 176931
Net business income 22 10780 153324 8960 138083 14010 228948
Net professional income 23 3020 59726 2790 58897 4920 118896
Net commission income 24 1390 30710 1110 26146 1950 54056
Net farming income 25 1590 10182 1270 7337 2030 13113
Net fishing income 26 30 841 40 971 50 1516
Workers' compensation benefits 27 7400 48796 5550 36202 6770 47936
Social assistance payments 28 200 684 170 539 170 546
Net federal supplements 29 570 1475 400 1017 540 1410
Total income assessed 30 231550 12140279 191580 10996378 291260 18851128
Registered pension plan (RPP) contributions 31 105240 256367 97710 274088 159330 525634
RRSP deduction 32 111340 402811 99010 386625 161460 706789
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 21210 251787 15750 212447 20930 307586
Annual union, professional, or like dues 35 110570 83154 99350 82160 156480 143398
Universal Child Care Benefit repayment 36 50 28 30 19 60 33
Child care expenses 37 21320 54149 17390 43855 24530 60503
Disability supports deductions 38         10 7
Business investment loss 39 120 933 100 857 150 1399
Moving expenses 40 560 2506 470 2248 830 5251
Support payments made 41 870 5541 760 5185 1420 10852
Carrying charges and interest expenses 42 12670 13679 11530 13455 20190 27448
Deductions for CPP or QPP contributions on self-employment and other earnings 43 8750 10860 6640 8943 10070 14402
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 11640 1063 9770 958 14090 1640
Exploration and development expenses 45 340 1048 380 1343 820 3372
Other employment expenses 46 8200 31239 6810 27742 11010 48761
Clergy residence deduction 47 130 1185 100 1028 130 1368
Other deductions 48 8020 8519 6080 7543 8660 12675
Total deductions before adjustments 49 198980 1124889 169520 1068505 262850 1871118
Social benefits repayment 50 410 70 5540 2543 21880 17333
Net income after adjustments 51 231550 11015320 191580 9925331 291260 16962836
Canadian Forces personnel and police deduction 52 430 3162 500 4853 1210 13271
Employee home relocation loan deduction 53            
Security options deductions 54 140 243 160 262 320 585
Other payments deductions 55 8130 50955 6090 37758 7450 49889
Limited partnership losses of other years 56         20 27
Non-capital losses of other years 57 150 1028 110 795 160 1351
Net capital losses of other years 58 5400 6428 5190 6722 9480 13479
Capital gains deduction 59 300 3082 310 3685 650 12424
Northern residents deductions 60 1250 3993 1180 4049 1940 7084
Additional deductions 61 860 2613 660 2496 1080 4889
Farming/fishing losses of prior years 62 70 333 50 101 100 439
Total deductions from net income 63 16320 71843 13890 60728 21780 103439
Taxable income assessed 64 231550 10943477 191580 9864603 291250 16859398
Basic personal amount 65 231550 2403130 191580 1988308 291260 3022843
Age amount 66 28920 125662 21800 80789 31270 82790
Spouse or common-law partner amount 67 16210 112512 13930 96956 22180 157839
Amount for eligible dependant 68 8510 81244 7400 70433 11810 111897
Amount for children 17 and under 69 46450 161841 41840 146462 70910 251598
Amount for infirm dependants age 18 or older 70 40 157 60 194 70 236
CPP or QPP contributions through employment 71 186800 374067 159400 324653 247380 510445
CPP or QPP contributions self-employment and other eligible earnings 72 8750 10860 6640 8943 10070 14402
Employment Insurance premiums 73 179390 99135 153260 85717 236640 133827
Employment Insurance premiums on self-employment and other eligible earnings 74 20 7 10 5 20 9
PPIP premiums paid 75 181910 42954 154640 40129 239920 68594
PPIP premiums payable on employment income 76 6740 1410 6430 1500 10130 2583
PPIP premiums payable on self-employment income 77 11880 1373 10010 1239 14300 2120
Canada employment amount 78 196240 200660 166500 170867 256940 264580
Public transit amount 79 21430 17184 18570 15003 28410 22751
Children's fitness amount 80 22480 8941 21400 8752 38470 16582
Home buyers' amount 81 4600 20383 3660 16434 4930 22552
Adoption expenses 82 40 363 40 383 100 794
Pension income amount 83 49800 98451 37190 73407 51950 102457
Caregiver amount 84 1760 6799 1560 6075 2290 9014
Disability amount 85 1590 11488 1230 8923 1610 11625
Disability amount transferred from a dependant 86 1890 18720 1780 17895 2880 29237
Interest paid on student loans 87 10410 3620 8180 2859 10430 3672
Tuition, education, and textbook amounts 88 13940 37943 10810 27892 15720 36225
Tuition, education, and textbook amounts transferred from a child 89 11350 49460 10910 48162 20240 91122
Amounts transferred from spouse 90 5470 21519 4320 16908 6450 25184
Allowable portion of medical expenses 91 64580 136748 47850 105484 64050 150714
Total tax credits on personal amounts 92 231550 606995 191580 504656 291260 771854
Allowable charitable donations and government gifts 93 85980 32552 75280 29610 124060 53438
Eligible cultural, ecological gifts 94 120 96 100 76 170 221
Total tax credit on donations and gifts 95 84900 8015 74380 7321 122780 13395
Total federal non-refundable tax credits 96 231550 615010 191580 511977 291260 785249
Federal dividend tax credit 97 41360 24430 37090 26251 64210 57836
Overseas employment tax credit 98 80 289 60 229 140 669
Minimum tax carryover 99 120 248 190 490 430 1251
Basic federal tax 100 231550 1114125 191560 1087118 291170 2033487
Federal foreign tax credit 101 11120 1054 10270 1182 18280 2451
Federal political contribution tax credit 102 1180 128 960 102 1680 206
Investment tax credit 103 200 181 260 248 510 529
Labour-sponsored funds tax credit 104 23040 9560 21810 9426 36210 16645
Alternative minimum tax payable 105 20 44 20 43 80 144
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 2A: Taxable 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            
Total number of returns 3 205460   126900   84560  
Employment income 4 183790 12240647 112870 8431223 75340 6255822
Commissions (from employment) 5 5580 153949 4310 135075 3370 120896
Other employment income 6 35750 66727 22910 48524 16010 35557
Old Age Security pension 7 15290 93376 9510 57524 6140 36779
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 26680 201877 16620 126978 10420 81073
Other pensions or superannuation 9 26670 979462 16960 648517 10770 430642
Elected split-pension amount 10 5010 60199 4090 54481 2000 19819
Universal Child Care Benefit (UCCB) 11 6260 9056 3180 4584 1800 2595
Employment Insurance and other benefits 12 20510 116622 10920 61326 6330 35390
Taxable amount of dividends 13 49190 368362 35570 331580 26370 284689
Interest and other investment income 14 58810 136149 40070 105431 28590 79002
Net partnership income 15 1880 1864 1600 -24 1330 977
Registered disability savings plan (RDSP) income 16            
Net rental income 17 20400 74679 14180 61847 9810 53624
Taxable capital gains 18 24390 114531 18170 113525 13730 101664
Support payments received 19 350 7835 190 5558 140 4039
Registered Retirement Savings Plan (RRSP) income 20 26680 133747 16330 98402 10110 69166
Other income 21 39650 143324 27530 117438 19840 98971
Net business income 22 9950 185483 6460 148226 4360 115509
Net professional income 23 4340 120635 3330 124280 2710 126059
Net commission income 24 1370 46585 1050 44446 770 38515
Net farming income 25 1470 9948 930 7149 660 5374
Net fishing income 26 20 898 20 674 10 264
Workers' compensation benefits 27 3400 24486 1780 13559 990 7374
Social assistance payments 28 90 295 60 210 30 164
Net federal supplements 29 320 870 210 538 140 489
Total income assessed 30 205460 15291604 126900 10741071 84560 8004453
Registered pension plan (RPP) contributions 31 122880 486308 71410 317435 46280 228780
RRSP deduction 32 125240 632178 81810 502207 56960 408590
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 13290 200529 8470 129601 5850 95251
Annual union, professional, or like dues 35 117500 116444 65730 63947 40900 40862
Universal Child Care Benefit repayment 36 30 20 20 18    
Child care expenses 37 15350 37145 8150 21670 5070 13789
Disability supports deductions 38            
Business investment loss 39 110 1265 110 1403 90 1418
Moving expenses 40 580 4297 430 3394 280 2525
Support payments made 41 1160 10656 860 8959 710 8006
Carrying charges and interest expenses 42 16920 27478 12840 25025 9780 20190
Deductions for CPP or QPP contributions on self-employment and other earnings 43 7040 10916 5250 8635 4080 6903
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 8370 1234 5910 974 4450 781
Exploration and development expenses 45 820 4383 800 4922 710 5541
Other employment expenses 46 7870 38313 6050 33603 4620 27704
Clergy residence deduction 47 100 1183 80 1190 40 441
Other deductions 48 5070 10740 3340 9967 2220 8723
Total deductions before adjustments 49 190860 1583128 118210 1132950 79240 869512
Social benefits repayment 50 18920 20769 12170 21399 8140 19546
Net income after adjustments 51 205460 13687707 126890 9587828 84560 7115614
Canadian Forces personnel and police deduction 52 530 8383 310 6838 190 4486
Employee home relocation loan deduction 53         10 2
Security options deductions 54 360 1019 300 816 320 1252
Other payments deductions 55 3770 25634 2040 14282 1140 7992
Limited partnership losses of other years 56 20 15 20 345 10 63
Non-capital losses of other years 57 110 1095 70 734 50 570
Net capital losses of other years 58 7590 12415 6010 11676 4610 10601
Capital gains deduction 59 600 15871 510 16889 490 18373
Northern residents deductions 60 1610 6557 1230 5513 1170 6380
Additional deductions 61 680 5806 420 3985 300 3087
Farming/fishing losses of prior years 62 70 365 50 420 50 354
Total deductions from net income 63 14870 77161 10630 61499 8080 53160
Taxable income assessed 64 205440 13610558 126880 9526571 84550 7062473
Basic personal amount 65 205460 2132295 126890 1316898 84560 877487
Age amount 66 15270 27433 5100 9082 2270 3585
Spouse or common-law partner amount 67 17250 124550 12010 88512 8700 64679
Amount for eligible dependant 68 8750 82233 4830 45465 3170 29880
Amount for children 17 and under 69 55290 197184 36540 132040 25350 91616
Amount for infirm dependants age 18 or older 70 50 167 30 122 30 101
CPP or QPP contributions through employment 71 181340 379017 111410 233368 74480 156472
CPP or QPP contributions self-employment and other eligible earnings 72 7040 10916 5250 8635 4080 6903
Employment Insurance premiums 73 172410 98633 104130 59695 68920 39603
Employment Insurance premiums on self-employment and other eligible earnings 74            
PPIP premiums paid 75 175270 52141 106760 31874 70770 21266
PPIP premiums payable on employment income 76 7710 2081 5790 1606 4440 1257
PPIP premiums payable on self-employment income 77 8470 1596 5960 1259 4480 1008
Canada employment amount 78 186710 193278 114760 118828 76650 79393
Public transit amount 79 22390 18291 14740 12240 10540 8911
Children's fitness amount 80 32080 14835 22040 10622 15820 7903
Home buyers' amount 81 2770 12863 1360 6333 810 3817
Adoption expenses 82 50 532 50 453 40 339
Pension income amount 83 30130 59323 19740 38876 12450 24483
Caregiver amount 84 1690 6714 1080 4434 750 3075
Disability amount 85 960 6942 610 4408 350 2502
Disability amount transferred from a dependant 86 2150 21874 1400 14227 1000 10028
Interest paid on student loans 87 5830 2035 3400 1108 1880 637
Tuition, education, and textbook amounts 88 10840 23010 6750 13876 3970 8256
Tuition, education, and textbook amounts transferred from a child 89 19470 90596 13240 62084 9990 47687
Amounts transferred from spouse 90 4360 16280 2810 10216 1970 7109
Allowable portion of medical expenses 91 37960 91271 19540 50616 12750 34412
Total tax credits on personal amounts 92 205460 549914 126900 341533 84560 229861
Allowable charitable donations and government gifts 93 97610 45261 66160 34700 47330 28400
Eligible cultural, ecological gifts 94 140 287 80 363 50 161
Total tax credit on donations and gifts 95 96910 11410 65700 8895 47080 7331
Total federal non-refundable tax credits 96 205460 561324 126900 350427 84560 237192
Federal dividend tax credit 97 50240 53804 36150 48412 26720 41315
Overseas employment tax credit 98 140 820 160 997 150 1115
Minimum tax carryover 99 430 1145 400 1098 280 776
Basic federal tax 100 205310 1790315 126800 1334446 84510 1046204
Federal foreign tax credit 101 14730 2478 11390 2336 8790 2152
Federal political contribution tax credit 102 1320 174 1030 145 730 119
Investment tax credit 103 540 615 510 568 480 558
Labour-sponsored funds tax credit 104 28570 13974 17530 9173 11400 6218
Alternative minimum tax payable 105 340 244 540 462 550 626
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 2A: Taxable 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            
Total number of returns 3 162080   58420   32680  
Employment income 4 140070 13924570 44270 5865945 22080 6079786
Commissions (from employment) 5 9010 413917 4180 367899 1930 501990
Other employment income 6 33490 103909 11610 75628 5640 121817
Old Age Security pension 7 13610 78381 7610 41867 5770 29436
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 21170 167017 10080 83120 6910 59685
Other pensions or superannuation 9 21580 925214 8870 462421 4900 381807
Elected split-pension amount 10 3310 29779 1400 10562 770 5679
Universal Child Care Benefit (UCCB) 11 2580 3756 650 947 200 284
Employment Insurance and other benefits 12 8260 45726 1480 9982 460 2735
Taxable amount of dividends 13 63300 1033176 32440 1031944 23080 2888991
Interest and other investment income 14 65220 236360 31400 192601 23290 416381
Net partnership income 15 4110 4926 3470 9359 3940 20271
Registered disability savings plan (RDSP) income 16            
Net rental income 17 21120 153929 9090 143067 5800 372212
Taxable capital gains 18 33710 387756 18040 432318 14370 1301680
Support payments received 19 240 12257 80 5547 30 4523
Registered Retirement Savings Plan (RRSP) income 20 17320 181832 5110 110659 2130 125568
Other income 21 45720 324168 22650 306863 16980 630833
Net business income 22 9380 340888 4080 255041 2490 461343
Net professional income 23 9340 652515 9550 1375887 8970 2982834
Net commission income 24 1970 128485 930 94867 350 62039
Net farming income 25 1430 14746 670 12299 500 30203
Net fishing income 26 30 1307 20 831    
Workers' compensation benefits 27 1100 11408 170 2900 50 733
Social assistance payments 28 50 153        
Net federal supplements 29 310 844 120 346 80 253
Total income assessed 30 162080 19177018 58420 10892926 32680 16481183
Registered pension plan (RPP) contributions 31 75350 433895 16300 114379 5370 40349
RRSP deduction 32 114430 1153680 41680 670220 22930 464788
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 11700 224572 4410 93194 2160 42228
Annual union, professional, or like dues 35 65630 68490 15320 16708 6080 6860
Universal Child Care Benefit repayment 36 20 9        
Child care expenses 37 8330 25543 2490 9162 1020 4309
Disability supports deductions 38            
Business investment loss 39 190 3522 100 2670 90 5084
Moving expenses 40 550 5550 190 1978 60 759
Support payments made 41 1820 26960 980 22958 950 43510
Carrying charges and interest expenses 42 26050 70265 15180 66090 13530 151001
Deductions for CPP or QPP contributions on self-employment and other earnings 43 11770 21494 10150 20091 9020 18076
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 12460 2426 10440 2289 9180 2065
Exploration and development expenses 45 2560 22744 2390 31722 3090 117351
Other employment expenses 46 12260 82682 5690 52008 2530 40290
Clergy residence deduction 47 70 1215 10 242    
Other deductions 48 4820 34494 2710 47024 2440 117706
Total deductions before adjustments 49 151620 2177568 54000 1150778 30050 1054741
Social benefits repayment 50 16730 66509 7670 42529 5240 29905
Net income after adjustments 51 162070 16933287 58420 9699744 32670 15396707
Canadian Forces personnel and police deduction 52 290 8007 30 667    
Employee home relocation loan deduction 53 60 10 40 77 20 4
Security options deductions 54 1560 9382 1370 18670 1490 196758
Other payments deductions 55 1320 12028 200 2984 70 812
Limited partnership losses of other years 56 60 171 60 199 60 1362
Non-capital losses of other years 57 130 2793 70 2416 60 14778
Net capital losses of other years 58 12060 36414 6970 37535 5780 76901
Capital gains deduction 59 1490 79072 1420 131903 1770 365604
Northern residents deductions 60 2540 14837 450 2426 120 484
Additional deductions 61 710 8247 380 9144 210 4675
Farming/fishing losses of prior years 62 90 1049 50 953 40 1612
Total deductions from net income 63 19520 172011 10370 206974 8750 663113
Taxable income assessed 64 162050 16761429 58400 9494808 32660 14734006
Basic personal amount 65 162080 1681577 58420 605845 32670 338499
Age amount 66 1750 2989 230 874 130 431
Spouse or common-law partner amount 67 18210 139392 6900 53676 4270 34024
Amount for eligible dependant 68 5260 49012 1670 15771 730 6861
Amount for children 17 and under 69 49740 183135 18390 69635 10820 43192
Amount for infirm dependants age 18 or older 70 50 173 30 110    
CPP or QPP contributions through employment 71 138440 290393 43180 88069 21330 41432
CPP or QPP contributions self-employment and other eligible earnings 72 11770 21494 10150 20091 9020 18076
Employment Insurance premiums 73 124150 71342 34650 19518 14520 7892
Employment Insurance premiums on self-employment and other eligible earnings 74            
PPIP premiums paid 75 131800 39636 41420 12094 20860 5790
PPIP premiums payable on employment income 76 8010 2291 2220 628 590 156
PPIP premiums payable on self-employment income 77 12540 3140 10490 2960 9220 2668
Canada employment amount 78 142900 147932 45690 46889 22900 23244
Public transit amount 79 19430 16328 4960 3915 1820 1375
Children's fitness amount 80 32450 17632 12500 7461 7390 4793
Home buyers' amount 81 1260 5934 300 1433 160 767
Adoption expenses 82 60 508 20 157 30 257
Pension income amount 83 24230 47554 9890 19276 5420 10535
Caregiver amount 84 1420 6069 460 1882 210 870
Disability amount 85 750 5392 380 2729 220 1595
Disability amount transferred from a dependant 86 1830 18627 650 6345 320 3035
Interest paid on student loans 87 2650 931 900 312 560 179
Tuition, education, and textbook amounts 88 6280 13974 1710 4853 680 2110
Tuition, education, and textbook amounts transferred from a child 89 22190 111875 9030 48594 5150 29583
Amounts transferred from spouse 90 3800 13706 1390 5310 780 3021
Allowable portion of medical expenses 91 25970 83303 11390 47282 7600 42330
Total tax credits on personal amounts 92 162080 446151 58420 162856 32680 93411
Allowable charitable donations and government gifts 93 97670 85249 38800 70497 24160 211468
Eligible cultural, ecological gifts 94 100 977 40 1399 30 6231
Total tax credit on donations and gifts 95 97260 22877 38710 19899 24100 62504
Total federal non-refundable tax credits 96 162080 469028 58420 182755 32680 155915
Federal dividend tax credit 97 63720 150107 32230 152344 22660 462027
Overseas employment tax credit 98 630 6242 460 6559 150 2508
Minimum tax carryover 99 950 2713 710 2202 500 3469
Basic federal tax 100 161960 2746234 58340 1838450 32630 3334860
Federal foreign tax credit 101 23490 11184 14260 14981 12440 36292
Federal political contribution tax credit 102 1900 326 1290 297 1370 413
Investment tax credit 103 1650 2318 1600 3094 2120 11789
Labour-sponsored funds tax credit 104 18300 10667 3500 2162 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 2A: Taxable 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    
Total number of returns 3 1384470  
Employment income 4 1184270 84229834
Commissions (from employment) 5 45160 2019116
Other employment income 6 238530 664790
Old Age Security pension 7 132380 795646
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 223190 1702619
Other pensions or superannuation 9 216350 7980796
Elected split-pension amount 10 38460 458711
Universal Child Care Benefit (UCCB) 11 48500 71425
Employment Insurance and other benefits 12 149840 914826
Taxable amount of dividends 13 369140 6679362
Interest and other investment income 14 433910 1571271
Net partnership income 15 20550 40412
Registered disability savings plan (RDSP) income 16    
Net rental income 17 143960 1044299
Taxable capital gains 18 189650 2679440
Support payments received 19 2390 64809
Registered Retirement Savings Plan (RRSP) income 20 177820 1142921
Other income 21 296610 2022336
Net business income 22 70470 2026845
Net professional income 23 48950 5619729
Net commission income 24 10880 525848
Net farming income 25 10540 110351
Net fishing income 26 220 7353
Workers' compensation benefits 27 27220 193393
Social assistance payments 28 780 2668
Net federal supplements 29 2680 7243
Total income assessed 30 1384470 122576041
Registered pension plan (RPP) contributions 31 699870 2677234
RRSP deduction 32 814850 5327889
Saskatchewan Pension Plan (SPP) deduction 33 10 4
Deduction for elected split-pension amount 34 103770 1557196
Annual union, professional, or like dues 35 677560 622023
Universal Child Care Benefit repayment 36 220 137
Child care expenses 37 103640 270125
Disability supports deductions 38 50 356
Business investment loss 39 1060 18551
Moving expenses 40 3950 28507
Support payments made 41 9530 142628
Carrying charges and interest expenses 42 138690 414630
Deductions for CPP or QPP contributions on self-employment and other earnings 43 72760 120321
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 86300 13432
Exploration and development expenses 45 11910 192425
Other employment expenses 46 65050 382342
Clergy residence deduction 47 660 7997
Other deductions 48 43350 257391
Total deductions before adjustments 49 1255340 12033189
Social benefits repayment 50 96690 220604
Net income after adjustments 51 1384460 110324373
Canadian Forces personnel and police deduction 52 3490 49788
Employee home relocation loan deduction 53 160 96
Security options deductions 54 6020 228988
Other payments deductions 55 30210 202337
Limited partnership losses of other years 56 250 2192
Non-capital losses of other years 57 910 25560
Net capital losses of other years 58 63080 212170
Capital gains deduction 59 7530 646904
Northern residents deductions 60 11470 51322
Additional deductions 61 5300 44943
Farming/fishing losses of prior years 62 550 5627
Total deductions from net income 63 124200 1469929
Taxable income assessed 64 1384370 108857324
Basic personal amount 65 1384470 14366882
Age amount 66 106740 333634
Spouse or common-law partner amount 67 119650 872139
Amount for eligible dependant 68 52150 492797
Amount for children 17 and under 69 355340 1276703
Amount for infirm dependants age 18 or older 70 360 1281
CPP or QPP contributions through employment 71 1163770 2397918
CPP or QPP contributions self-employment and other eligible earnings 72 72760 120321
Employment Insurance premiums 73 1088070 615362
Employment Insurance premiums on self-employment and other eligible earnings 74 70 34
PPIP premiums paid 75 1123330 314478
PPIP premiums payable on employment income 76 52050 13512
PPIP premiums payable on self-employment income 77 87340 17364
Canada employment amount 78 1209280 1245673
Public transit amount 79 142290 115999
Children's fitness amount 80 204610 97521
Home buyers' amount 81 19840 90516
Adoption expenses 82 430 3787
Pension income amount 83 240790 474362
Caregiver amount 84 11230 44932
Disability amount 85 7680 55604
Disability amount transferred from a dependant 86 13920 139989
Interest paid on student loans 87 44240 15354
Tuition, education, and textbook amounts 88 70700 168138
Tuition, education, and textbook amounts transferred from a child 89 121580 579163
Amounts transferred from spouse 90 31340 119253
Allowable portion of medical expenses 91 291680 742158
Total tax credits on personal amounts 92 1384470 3707231
Allowable charitable donations and government gifts 93 657040 591176
Eligible cultural, ecological gifts 94 820 9811
Total tax credit on donations and gifts 95 651810 161646
Total federal non-refundable tax credits 96 1384470 3868877
Federal dividend tax credit 97 374380 1016527
Overseas employment tax credit 98 1960 19427
Minimum tax carryover 99 3990 13391
Basic federal tax 100 1383820 16325238
Federal foreign tax credit 101 124750 74109
Federal political contribution tax credit 102 11460 1909
Investment tax credit 103 7870 19901
Labour-sponsored funds tax credit 104 161140 78314
Alternative minimum tax payable 105 6270 28529
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
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