Final Table 3: All returns by major source of income, All Canada

Please refer to the explanatory notes for information about this table

Final Table 3: All returns by major source of income, All Canada
All money figures in thousands of dollars
Item Item code Grand total # Grand total $ Employment # Employment $ Farming # Farming $
Number of taxable returns 1 17166850   11718220   117340  
Number of non-taxable returns 2 8856280   3453510   64990  
Total number of returns 3 26023120   15171730   182330  
Employment income 4 17037040 685090775 15015110 659782623 59330 1297599
Commissions (from employment) 5 482520 12683167 452270 12337063 540 15517
Other employment income 6 2272330 10285124 1527330 9048153 6180 25689
Old Age Security pension 7 4571780 26248206 190560 934892 38310 234237
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 6127090 39013549 635850 3654526 53600 296622
Other pensions or superannuation 9 3780100 70892128 289970 4798280 22530 246169
Elected split-pension amount 10 1069990 10892280 179520 1108946 6100 36704
Universal Child Care Benefit (UCCB) 11 1661790 2491651 828280 1159067 10160 18171
Employment Insurance and other benefits 12 2876980 19277992 2050970 10357847 6380 43295
Taxable amount of dividends 13 3934690 48524591 1765910 7933700 61660 283662
Interest and other investment income 14 6581720 15505018 2739150 3063708 84340 234624
Net partnership income 15 201510 245962 64380 -2660 2290 370
Registered disability savings plan (RDSP) income 16 180 200 30 11    
Net rental income 17 1379350 4206989 654660 151447 12180 47661
Taxable capital gains 18 1843400 17533649 793170 2871023 34120 349918
Support payments received 19 88600 1070811 35880 228755 110 786
Registered Retirement Savings Plan (RRSP) income 20 2341470 12616730 1321040 4273686 10320 73596
Other income 21 4280410 19104477 1944650 4925916 62680 163368
Net business income 22 1998700 24705346 510160 628217 13120 92132
Net professional income 23 326640 19739045 84010 459538 520 11287
Net commission income 24 206790 4012261 61600 109544 880 9722
Net farming income 25 359460 1630264 86930 -307605 176940 2150714
Net fishing income 26 29480 379856 3940 8758 150 488
Workers' compensation benefits 27 630460 5359358 308120 1110233 1680 13185
Social assistance payments 28 1573530 10562872 198890 637569 5540 10363
Net federal supplements 29 1852110 8255327 24740 57854 14820 53840
Total income assessed 30 25777210 1070327627 15171710 729331094 181700 5709719
Registered pension plan (RPP) contributions 31 4647970 15767153 4402030 15430126 9790 24068
RRSP deduction 32 6141930 32028073 5187560 25534324 32030 219008
Saskatchewan Pension Plan (SPP) deduction 33 1980 1046 1440 763 120 67
Deduction for elected split-pension amount 34 1070530 10889895 137070 1338742 7680 46994
Annual union, professional, or like dues 35 5632390 3720556 4988870 3535583 11530 5549
Universal Child Care Benefit repayment 36 12720 7985 5260 3444 20 16
Child care expenses 37 1240780 4190061 984910 3543187 4980 9440
Disability supports deductions 38 1260 7016 680 3426    
Business investment loss 39 11260 326993 6820 163732 60 2012
Moving expenses 40 108900 432579 94520 375280 130 462
Support payments made 41 78420 1039676 52090 657911 340 3131
Carrying charges and interest expenses 42 2482510 4367538 1119960 1580549 15620 30926
Deductions for CPP or QPP contributions on self-employment and other earnings 43 1562830 1204478 212980 39977 74490 62986
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 407250 29664 67600 946 16350 1144
Exploration and development expenses 45 84250 1652223 34310 793355 1120 12568
Other employment expenses 46 831500 4144563 769340 3870297 1330 4847
Clergy residence deduction 47 28310 355100 25910 338080 60 485
Other deductions 48 851900 1936964 477840 555334 6610 7359
Total deductions before adjustments 49 14046830 82101564 9789960 57765055 110050 431095
Social benefits repayment 50 484840 1208671 226010 386143 3990 13121
Net income after adjustments 51 25671130 988248390 15156280 671284838 171790 5459292
Canadian Forces personnel and police deduction 52 14390 289747 14290 288387    
Employee home relocation loan deduction 53 1540 361 1500 285    
Security options deductions 54 49970 2473133 46470 2360729 60 1394
Other payments deductions 55 3769730 24174478 524210 1805594 17940 77226
Limited partnership losses of other years 56 1770 18417 670 6575    
Non-capital losses of other years 57 36410 332026 10920 87215 310 2493
Net capital losses of other years 58 539800 1809499 228900 488933 5840 12948
Capital gains deduction 59 58800 3623944 14590 306644 8220 319306
Northern residents deductions 60 250290 853077 198710 707661 3490 9344
Additional deductions 61 203290 1237451 25640 389796 710 1506
Farming/fishing losses of prior years 62 13260 123805 3490 22291 6190 73033
Total deductions from net income 63 4800620 34935938 1040540 6464108 38920 497286
Taxable income assessed 64 24990310 953487250 15146620 664835332 170720 4974071
Basic personal amount 65 25976080 268158724 15144220 156140266 182040 1889228
Age amount 66 4673370 27299372 210990 970442 39300 221844
Spouse or common-law partner amount 67 2097360 14570561 1348030 9871371 24730 144459
Amount for eligible dependant 68 974480 9592366 638870 6256633 1540 14462
Amount for children 17 and under 69 3762910 13608082 2845890 10127874 27700 138016
Amount for infirm dependants age 18 or older 70 13250 45434 7440 25601 100 333
CPP or QPP contributions through employment 71 14605290 20643314 13429320 19980953 38810 41474
CPP or QPP contributions self-employment and other eligible earnings 72 1562830 1204478 212980 39977 74490 62986
Employment Insurance premiums 73 14665660 7047375 13401700 6795431 32880 13118
Employment Insurance premiums on self-employment and other eligible earnings 74 3340 1164 280 71 20 5
PPIP premiums paid 75 3655750 603454 3295560 580362 6710 644
PPIP premiums payable on employment income 76 109860 18901 100980 18345 130 14
PPIP premiums payable on self-employment income 77 411930 38313 70870 1245 16370 1473
Canada employment amount 78 17037990 17291382 14529140 15185791 58720 58098
Public transit amount 79 1578640 1212713 1360720 1093506 310 124
Children's fitness amount 80 1576820 840976 1326080 707022 10210 5457
Home buyers' amount 81 183470 833631 167820 762817 210 988
Adoption expenses 82 2910 19016 2320 15162 30 183
Pension income amount 83 4417420 8402793 454320 851561 26720 47822
Caregiver amount 84 197260 854778 140820 626918 1090 4391
Disability amount 85 614280 4440238 89550 649934 2300 16646
Disability amount transferred from a dependant 86 204610 1934534 142760 1403008 1480 12822
Interest paid on student loans 87 628130 302329 566500 271838 500 196
Tuition, education, and textbook amounts 88 1669920 7590275 1419310 6317447 2830 9078
Tuition, education, and textbook amounts transferred from a child 89 708330 3485185 590440 2910822 4510 21867
Amounts transferred from spouse 90 1157120 5353236 384550 1593246 17380 89781
Allowable portion of medical expenses 91 4224060 9885811 1906150 3325011 47660 108120
Total tax credits on personal amounts 92 25983990 63791765 15151670 36978398 182040 435545
Allowable charitable donations and government gifts 93 5940960 8909692 3756950 4494037 51980 117044
Eligible cultural, ecological gifts 94 6210 51709 3790 14893 30 759
Total tax credit on donations and gifts 95 5894670 2459817 3721680 1226911 51740 32942
Total federal non-refundable tax credits 96 25984610 66251582 15151810 38205309 182050 468487
Federal dividend tax credit 97 3492820 7072377 1717680 1208596 45720 37496
Overseas employment tax credit 98 8000 77241 7850 76475    
Minimum tax carryover 99 36160 105828 9770 38767 1890 4972
Basic federal tax 100 16207240 110847125 11472350 84427601 94730 431438
Federal foreign tax credit 101 1056460 769583 513790 539224 9540 1833
Federal political contribution tax credit 102 142560 22457 53440 8990 2400 336
Investment tax credit 103 48520 110449 20480 56068 4790 3416
Labour-sponsored funds tax credit 104 305780 129722 279090 115974 1450 919
Alternative minimum tax payable 105 34060 172737 2970 13555 1020 4801
Net federal tax 106 16160020 109877247 11449900 83721791 93220 424974
CPP contributions payable on self-employment and other earnings 107 1196740 1846141 163070 63324 59440 103618
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 3340 1164 280 71 20 5
Social benefits repayment 109 484840 1208671 226010 386143 3990 13121
Net provincial or territorial tax 110 12184490 46934975 8581750 35704319 76560 214140
Total tax payable 111 17166850 159873023 11718220 119880051 117340 755858
Final Basic Table 3: All returns by major source of Income, All Canada
Item Item code Fishing # Fishing $ Professional Inc. # Professional Inc. $ Sales (self-employed) # Sales (self-employed) $
Number of taxable returns 1 18010   167350   86160  
Number of non-taxable returns 2 1930   24110   18950  
Total number of returns 3 19940   191450   105110  
Employment income 4 4760 41423 40680 973069 19050 194115
Commissions (from employment) 5 20 158 460 3237 1260 13906
Other employment income 6 420 1450 11570 50486 4240 8930
Old Age Security pension 7 1200 7334 14960 80440 6400 36038
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 3370 14463 22670 174246 12820 83032
Other pensions or superannuation 9 430 4128 10730 287578 4140 62898
Elected split-pension amount 10 260 1296 4230 30509 2310 16314
Universal Child Care Benefit (UCCB) 11 810 1158 13700 21160 8020 11793
Employment Insurance and other benefits 12 17590 215628 5170 36700 2520 14433
Taxable amount of dividends 13 2080 9963 51740 499370 20450 90717
Interest and other investment income 14 4240 5848 76200 233200 28640 35256
Net partnership income 15 50 61 7230 31411 1240 -364
Registered disability savings plan (RDSP) income 16            
Net rental income 17 460 478 16810 31676 11620 8972
Taxable capital gains 18 780 4155 27960 235000 11010 52839
Support payments received 19     410 4641 320 3501
Registered Retirement Savings Plan (RRSP) income 20 1430 8534 15160 101819 13830 81344
Other income 21 2370 7371 48540 178090 18650 41621
Net business income 22 570 1069 6170 24722 4110 8048
Net professional income 23 30 218 189750 18680209 590 1189
Net commission income 24 40 357 950 4957 103620 3721478
Net farming income 25 190 -587 1580 -8982 690 -3135
Net fishing income 26 19590 346146 20 30 20 92
Workers' compensation benefits 27 320 2001 500 2805 630 3786
Social assistance payments 28 220 676 940 3234 1010 3399
Net federal supplements 29 360 917 1060 3491 1080 3452
Total income assessed 30 19920 674259 191080 21683098 104830 4493655
Registered pension plan (RPP) contributions 31 190 240 6140 20134 1380 1745
RRSP deduction 32 2920 14395 98980 1448213 31830 299191
Saskatchewan Pension Plan (SPP) deduction 33     10 8    
Deduction for elected split-pension amount 34 180 866 5600 77884 1880 17345
Annual union, professional, or like dues 35 7020 1627 23170 22977 7040 4183
Universal Child Care Benefit repayment 36     50 45 30 32
Child care expenses 37 480 1149 17980 77113 7680 25841
Disability supports deductions 38     10 24 10 165
Business investment loss 39 10 184 210 8198 150 4154
Moving expenses 40 50 179 1530 11501 310 1703
Support payments made 41 90 699 2150 86460 520 8530
Carrying charges and interest expenses 42 860 1246 31730 130234 12700 31305
Deductions for CPP or QPP contributions on self-employment and other earnings 43 13790 10919 156930 222659 83210 94216
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 750 54 53830 8306 19100 2177
Exploration and development expenses 45 20 131 4520 107034 720 13967
Other employment expenses 46 210 451 2020 11624 3100 33174
Clergy residence deduction 47     70 574 20 163
Other deductions 48 1660 1119 5970 13052 2840 3987
Total deductions before adjustments 49 16850 33275 176840 2246040 91760 541878
Social benefits repayment 50 1870 4832 8390 39360 1550 5315
Net income after adjustments 51 19750 638241 188010 19437972 101460 3970683
Canadian Forces personnel and police deduction 52            
Employee home relocation loan deduction 53            
Security options deductions 54     160 9952 20 364
Other payments deductions 55 880 3587 2460 9506 2640 10631
Limited partnership losses of other years 56     80 634 20 14
Non-capital losses of other years 57 20 59 940 11509 1210 8839
Net capital losses of other years 58 210 652 10590 44400 3960 10787
Capital gains deduction 59 240 13864 410 22468 150 3416
Northern residents deductions 60 900 2930 680 2323 230 598
Additional deductions 61 20 39 690 12759 170 1023
Farming/fishing losses of prior years 62 120 889 90 658 40 227
Total deductions from net income 63 2280 22021 15710 114310 8190 35917
Taxable income assessed 64 19730 616322 187770 19324653 101360 3935357
Basic personal amount 65 19930 206682 189810 1964509 105050 1087214
Age amount 66 1360 7230 8660 39240 6640 34121
Spouse or common-law partner amount 67 2180 14359 14790 104954 10980 76236
Amount for eligible dependant 68 500 4857 5960 57794 4210 41257
Amount for children 17 and under 69 3510 12846 42440 163693 20820 76351
Amount for infirm dependants age 18 or older 70 20 80 150 535 60 214
CPP or QPP contributions through employment 71 3520 1678 34480 26772 15580 7369
CPP or QPP contributions self-employment and other eligible earnings 72 13790 10919 156930 222659 83210 94216
Employment Insurance premiums 73 18780 8157 25660 7600 11850 2371
Employment Insurance premiums on self-employment and other eligible earnings 74     520 241 220 94
PPIP premiums paid 75 200 12 11850 979 3290 163
PPIP premiums payable on employment income 76 30 2 450 35 120 5
PPIP premiums payable on self-employment income 77 750 69 54010 10733 19150 2808
Canada employment amount 78 4410 4089 47610 42853 21500 19253
Public transit amount 79 70 28 8420 6188 2640 1816
Children's fitness amount 80 1280 646 25820 17203 9570 5776
Home buyers' amount 81 50 233 1530 7185 510 2370
Adoption expenses 82     70 549 20 114
Pension income amount 83 660 1143 14340 27311 6150 11442
Caregiver amount 84 400 1734 1550 6783 1440 6722
Disability amount 85 180 1318 940 6822 490 3511
Disability amount transferred from a dependant 86 290 2503 2050 19288 960 8626
Interest paid on student loans 87 120 46 7940 5527 1520 783
Tuition, education, and textbook amounts 88 870 2735 12200 103461 5040 18425
Tuition, education, and textbook amounts transferred from a child 89 720 3293 13390 76277 4550 22922
Amounts transferred from spouse 90 700 3618 4500 18344 3780 15381
Allowable portion of medical expenses 91 4920 10890 42920 119124 21580 46882
Total tax credits on personal amounts 92 19930 44875 189850 458499 105060 237966
Allowable charitable donations and government gifts 93 5220 3904 84430 309972 30440 55509
Eligible cultural, ecological gifts 94     120 4071 20 7
Total tax credit on donations and gifts 95 5100 1028 84260 88980 30360 15404
Total federal non-refundable tax credits 96 19930 45903 190130 547479 105060 253371
Federal dividend tax credit 97 1970 1461 48800 76787 17600 13379
Overseas employment tax credit 98            
Minimum tax carryover 99 50 121 350 1529 180 613
Basic federal tax 100 16110 55653 143320 3931052 64830 504969
Federal foreign tax credit 101 350 170 21950 19754 4620 408
Federal political contribution tax credit 102 70 8 4750 1064 900 142
Investment tax credit 103 2400 1552 3190 10221 440 957
Labour-sponsored funds tax credit 104 10 7 2500 1618 1150 745
Alternative minimum tax payable 105     230 1469 50 461
Net federal tax 106 15910 53887 142990 3907458 64700 502781
CPP contributions payable on self-employment and other earnings 107 13080 20780 104500 292421 64760 146246
Employment  Insurance premiums payable on self-employment and other eligible earnings 108     520 241 220 94
Social benefits repayment 109 1870 4832 8390 39360 1550 5315
Net provincial or territorial tax 110 15160 35282 97670 1495546 47830 216229
Total tax payable 111 18010 114782 167350 5735037 86160 870664
Final Basic Table 3: All returns by major source of Income, All Canada
Item Item code Proprietorships/
Partnerships #
Proprietorships
/Partnerships $
Investment # Investment $ Pension # Pension $
Number of taxable returns 1 924360   684800   2760930  
Number of non-taxable returns 2 278570   428850   2056930  
Total number of returns 3 1202920   1113650   4817860  
Employment income 4 249720 3336062 343110 10578116 448570 3404674
Commissions (from employment) 5 5710 98616 5430 149410 4490 18484
Other employment income 6 42050 125466 59210 317595 528570 540374
Old Age Security pension 7 55540 296089 253720 1387485 3596410 21730522
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 115570 623047 340350 2058740 4430250 30257946
Other pensions or superannuation 9 38910 629578 174660 2822203 3133330 60835263
Elected split-pension amount 10 21030 158489 52880 368234 772890 9002961
Universal Child Care Benefit (UCCB) 11 113480 171477 50350 79584 6910 8831
Employment Insurance and other benefits 12 41740 243462 37320 281011 62880 366034
Taxable amount of dividends 13 128610 609109 648440 35784692 1086590 2871408
Interest and other investment income 14 246370 345402 719730 6200764 2308000 4924112
Net partnership income 15 6310 846 60810 186376 52170 26399
Registered disability savings plan (RDSP) income 16         60 82
Net rental income 17 89810 161569 376980 3521306 175990 271309
Taxable capital gains 18 68540 406485 325590 12370407 496650 918565
Support payments received 19 4080 28349 1670 23424 9860 59741
Registered Retirement Savings Plan (RRSP) income 20 115370 458951 88270 611513 453110 2325511
Other income 21 138090 329464 370380 1882282 1116890 2262029
Net business income 22 1180960 23106236 90450 565348 126410 203047
Net professional income 23 4190 84771 15670 365841 22510 102266
Net commission income 24 6270 40622 11090 94764 12760 20341
Net farming income 25 15780 -52172 25870 -32007 44680 -88331
Net fishing income 26 430 1979 590 5325 950 1418
Workers' compensation benefits 27 11960 75623 11690 101326 111740 697680
Social assistance payments 28 16370 55450 5050 10913 167340 363404
Net federal supplements 29 17330 56509 34850 104539 1333180 4397595
Total income assessed 30 1197720 31391477 1113050 79839196 4817840 145521667
Registered pension plan (RPP) contributions 31 26000 41453 36820 88280 71220 80591
RRSP deduction 32 239290 1415719 191130 1651032 198020 587105
Saskatchewan Pension Plan (SPP) deduction 33 80 41 60 29 180 93
Deduction for elected split-pension amount 34 16590 159132 53630 459089 818290 8502705
Annual union, professional, or like dues 35 73560 30072 79360 36489 245260 42855
Universal Child Care Benefit repayment 36 370 308 180 150 150 61
Child care expenses 37 89840 242480 29110 96305 3830 5167
Disability supports deductions 38 20 97 50 1109 340 1617
Business investment loss 39 830 21718 1180 62800 1320 35303
Moving expenses 40 3670 17662 1840 7928 1370 5519
Support payments made 41 3200 35358 3990 106176 13230 117351
Carrying charges and interest expenses 42 68050 146304 303300 1557774 819510 690912
Deductions for CPP or QPP contributions on self-employment and other earnings 43 921520 733000 56670 28614 20030 6264
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 211100 15670 14380 730 15440 461
Exploration and development expenses 45 2870 70770 21640 511563 16470 90526
Other employment expenses 46 11560 57410 11500 59659 13810 42823
Clergy residence deduction 47 340 2873 330 3252 1300 8259
Other deductions 48 26120 27644 68290 108493 145710 868269
Total deductions before adjustments 49 1012370 3017711 550890 4779472 1712070 11085882
Social benefits repayment 50 7110 21723 88650 362805 125320 309917
Net income after adjustments 51 1153660 28930396 1091580 74897363 4815690 134163456
Canadian Forces personnel and police deduction 52 20 254 30 319 20 290
Employee home relocation loan deduction 53     20 3    
Security options deductions 54 290 8468 1050 68874 900 5434
Other payments deductions 55 44040 187506 48230 214263 1506910 5458847
Limited partnership losses of other years 56 60 339 520 9048 360 1238
Non-capital losses of other years 57 11960 118819 5540 68945 2670 14693
Net capital losses of other years 58 17550 46059 90050 889239 160300 248603
Capital gains deduction 59 1400 40008 27950 2872945 4660 25979
Northern residents deductions 60 7480 22352 7180 19532 19460 57299
Additional deductions 61 2140 18180 9570 58194 148870 649908
Farming/fishing losses of prior years 62 880 6191 1020 13443 1100 4596
Total deductions from net income 63 83060 448176 176640 4214806 1774100 6466886
Taxable income assessed 64 1151340 28497717 1089520 70696697 4803050 127770764
Basic personal amount 65 1199380 12396121 1102060 11394307 4817800 49947708
Age amount 66 63970 366522 203480 988776 3679380 21811256
Spouse or common-law partner amount 67 155660 1083346 75540 515851 227290 924808
Amount for eligible dependant 68 48470 478065 15560 148204 17470 145602
Amount for children 17 and under 69 224910 860426 111860 421672 28850 86278
Amount for infirm dependants age 18 or older 70 650 2338 670 2281 3330 11097
CPP or QPP contributions through employment 71 211210 116216 250870 258393 137280 56604
CPP or QPP contributions self-employment and other eligible earnings 72 921520 733000 56670 28614 20030 6264
Employment Insurance premiums 73 170600 40484 160250 50106 270360 47901
Employment Insurance premiums on self-employment and other eligible earnings 74 2150 732 60 13 10 1
PPIP premiums paid 75 44750 2610 65880 8712 74950 3796
PPIP premiums payable on employment income 76 1340 81 1280 132 1840 109
PPIP premiums payable on self-employment income 77 211520 20215 14520 941 15710 597
Canada employment amount 78 269910 250481 371110 362216 891140 585843
Public transit amount 79 25600 17358 23710 12556 64240 28370
Children's fitness amount 80 79530 42743 51660 32225 7790 3557
Home buyers' amount 81 5210 24389 1960 8982 1740 7623
Adoption expenses 82 150 1003 120 879 50 196
Pension income amount 83 56660 104625 212360 391818 3512250 6730945
Caregiver amount 84 9480 41559 8070 33988 23170 87021
Disability amount 85 6070 43968 31090 225798 376000 2713442
Disability amount transferred from a dependant 86 9220 85971 7080 58504 25000 181202
Interest paid on student loans 87 16580 8954 4590 2485 1160 859
Tuition, education, and textbook amounts 88 45700 193717 52070 397142 23260 29760
Tuition, education, and textbook amounts transferred from a child 89 27790 131970 26580 132357 24930 115038
Amounts transferred from spouse 90 52270 218005 45280 197747 470360 2330423
Allowable portion of medical expenses 91 245630 432850 214750 889123 1473090 4387127
Total tax credits on personal amounts 92 1199430 2654662 1102210 2484573 4817820 13536514
Allowable charitable donations and government gifts 93 199240 333433 273780 1651005 1359410 1658437
Eligible cultural, ecological gifts 94 220 4642 330 17711 1450 7517
Total tax credit on donations and gifts 95 198080 93777 272430 473437 1354400 448989
Total federal non-refundable tax credits 96 1199470 2748439 1102310 2958011 4817820 13985504
Federal dividend tax credit 97 101480 84138 552180 5124187 887620 459494
Overseas employment tax credit 98 20 91 60 422 20 49
Minimum tax carryover 99 1270 3740 17360 42938 3420 6993
Basic federal tax 100 604650 2654418 600260 7920623 2557880 8004439
Federal foreign tax credit 101 29010 37948 139130 107904 301760 44932
Federal political contribution tax credit 102 4510 725 13970 2691 59030 7972
Investment tax credit 103 2950 7025 6690 21554 6330 6383
Labour-sponsored funds tax credit 104 6260 3422 4950 2828 6010 2959
Alternative minimum tax payable 105 480 2567 28880 148499 330 867
Net federal tax 106 602510 2616222 593890 7816954 2545720 7937256
CPP contributions payable on self-employment and other earnings 107 720690 1161214 44440 43957 8720 5352
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 2150 732 60 13 10 1
Social benefits repayment 109 7110 21723 88650 362805 125320 309917
Net provincial or territorial tax 110 417750 1076902 504960 3544469 1995800 3429713
Total tax payable 111 924360 4876979 684800 11768198 2760930 11682309
Final Basic Table 3: All returns by major source of Income, All Canada
Item Item code Benefit # Benefit $ Other # Other $
Number of taxable returns 1 393660   296040  
Number of non-taxable returns 2 1997410   531020  
Total number of returns 3 2391070   827060  
Employment income 4 654180 3319733 202540 2163361
Commissions (from employment) 5 8600 13684 3760 33093
Other employment income 6 54080 71321 38680 95661
Old Age Security pension 7 360140 1291785 54530 249384
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 357960 947986 154670 902940
Other pensions or superannuation 9 40290 203263 65130 1002768
Elected split-pension amount 10 8680 46103 22090 122724
Universal Child Care Benefit (UCCB) 11 600230 977604 29860 42807
Employment Insurance and other benefits 12 609800 7425989 42600 293593
Taxable amount of dividends 13 63010 50742 106200 391229
Interest and other investment income 14 201590 138515 173450 323589
Net partnership income 15 860 170 6160 3352
Registered disability savings plan (RDSP) income 16 70 24 20 78
Net rental income 17 22730 5666 18100 6905
Taxable capital gains 18 28250 27433 57330 297825
Support payments received 19 6500 15447 29780 706151
Registered Retirement Savings Plan (RRSP) income 20 104420 253813 218530 4427963
Other income 21 152660 287581 425500 9026755
Net business income 22 36980 28487 29780 48040
Net professional income 23 4190 5393 5180 28332
Net commission income 24 5280 4564 4300 5912
Net farming income 25 3240 -10052 3580 -17580
Net fishing income 26 3610 14919 180 701
Workers' compensation benefits 27 178190 3311165 5630 41554
Social assistance payments 28 1163460 9433319 14710 44544
Net federal supplements 29 412950 3548921 11750 28209
Total income assessed 30 2391060 31413574 588300 20269888
Registered pension plan (RPP) contributions 31 69270 44709 25130 35809
RRSP deduction 32 95960 161133 64210 697953
Saskatchewan Pension Plan (SPP) deduction 33 70 34 20 11
Deduction for elected split-pension amount 34 6270 30657 23350 256481
Annual union, professional, or like dues 35 143620 27770 52960 13451
Universal Child Care Benefit repayment 36 6270 3587 380 339
Child care expenses 37 88420 159713 13540 29665
Disability supports deductions 38 90 343 50 204
Business investment loss 39 180 2487 510 26404
Moving expenses 40 2720 4981 2770 7364
Support payments made 41 1540 5862 1290 18197
Carrying charges and interest expenses 42 41690 20027 69090 178259
Deductions for CPP or QPP contributions on self-employment and other earnings 43 11730 1840 11470 4003
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 5090 74 3620 104
Exploration and development expenses 45 160 390 2430 51920
Other employment expenses 46 12200 31737 6440 32542
Clergy residence deduction 47 140 441 140 960
Other deductions 48 86420 78040 30450 273666
Total deductions before adjustments 49 383870 573824 202170 1627332
Social benefits repayment 50 1580 2959 20380 62496
Net income after adjustments 51 2387310 30849869 585600 18616280
Canadian Forces personnel and police deduction 52 10 27 20 336
Employee home relocation loan deduction 53        
Security options deductions 54 200 336 840 17581
Other payments deductions 55 1591440 16293497 30990 113823
Limited partnership losses of other years 56     60 542
Non-capital losses of other years 57 1180 3974 1650 15480
Net capital losses of other years 58 4420 4380 17980 63498
Capital gains deduction 59 310 720 860 18594
Northern residents deductions 60 9660 24150 2480 6888
Additional deductions 61 10670 53361 4810 52685
Farming/fishing losses of prior years 62 120 419 220 2059
Total deductions from net income 63 1603830 16380872 57340 291557
Taxable income assessed 64 1735300 14507070 584910 18329267
Basic personal amount 65 2391030 24644667 824750 8488022
Age amount 66 403050 2567704 56540 292236
Spouse or common-law partner amount 67 185250 1450636 52910 384540
Amount for eligible dependant 68 216740 2197462 25180 248029
Amount for children 17 and under 69 395790 1504271 61150 216655
Amount for infirm dependants age 18 or older 70 510 1816 330 1138
CPP or QPP contributions through employment 71 377200 93527 107030 60326
CPP or QPP contributions self-employment and other eligible earnings 72 11730 1840 11470 4003
Employment Insurance premiums 73 448930 55579 124660 26627
Employment Insurance premiums on self-employment and other eligible earnings 74 60 4 20 3
PPIP premiums paid 75 122350 4545 30220 1632
PPIP premiums payable on employment income 76 2620 112 1070 66
PPIP premiums payable on self-employment income 77 5360 99 3690 134
Canada employment amount 78 636290 595026 208160 187732
Public transit amount 79 57720 35347 35220 17420
Children's fitness amount 80 48820 17947 16060 8401
Home buyers' amount 81 3390 14252 1060 4791
Adoption expenses 82 130 778 20 153
Pension income amount 83 47150 73770 86830 162355
Caregiver amount 84 7580 31068 3670 14593
Disability amount 85 87400 631583 20260 147216
Disability amount transferred from a dependant 86 11630 125496 4130 37114
Interest paid on student loans 87 26000 10046 3220 1595
Tuition, education, and textbook amounts 88 67480 301328 41160 217182
Tuition, education, and textbook amounts transferred from a child 89 5490 21519 9950 49121
Amounts transferred from spouse 90 144710 743115 33590 143575
Allowable portion of medical expenses 91 163270 277028 104090 289654
Total tax credits on personal amounts 92 2391040 5310085 824950 1650647
Allowable charitable donations and government gifts 93 75490 41320 104020 245031
Eligible cultural, ecological gifts 94 130 129 130 1981
Total tax credit on donations and gifts 95 73750 10420 102880 67928
Total federal non-refundable tax credits 96 2391040 5320505 824980 1718576
Federal dividend tax credit 97 32850 4939 86910 61899
Overseas employment tax credit 98 20 13 20 138
Minimum tax carryover 99 150 219 1740 5937
Basic federal tax 100 366700 486078 286430 2430854
Federal foreign tax credit 101 7210 187 29110 17223
Federal political contribution tax credit 102 520 57 2980 473
Investment tax credit 103 130 58 1110 3214
Labour-sponsored funds tax credit 104 2930 609 1450 641
Alternative minimum tax payable 105     90 514
Net federal tax 106 365880 485187 285300 2410737
CPP contributions payable on self-employment and other earnings 107 9170 2949 8870 6281
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 60 4 20 3
Social benefits repayment 109 1580 2959 20380 62496
Net provincial or territorial tax 110 240650 177916 206360 1040458
Total tax payable 111 393660 669102 296040 3520043
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