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

Please refer to the explanatory notes for information about this table

Final Basic Table 3A: Taxable 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            
Total number of returns 3 17166850   11718220   117340  
Employment income 4 13006860 657537163 11644930 634410573 43370 1160405
Commissions (from employment) 5 409170 12539472 386440 12207547 460 14587
Other employment income 6 1945970 8994339 1312110 7920464 4880 22216
Old Age Security pension 7 2439610 14767785 162330 912439 21620 132504
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 3668630 26806370 566470 3475643 31690 195845
Other pensions or superannuation 9 2950830 66791798 283460 4776419 16590 213683
Elected split-pension amount 10 873280 9883450 176000 1098708 4780 28790
Universal Child Care Benefit (UCCB) 11 896500 1305798 649740 917614 4840 8326
Employment Insurance and other benefits 12 2404770 16716632 1857790 9740796 4640 32411
Taxable amount of dividends 13 3336700 46325812 1661750 7845215 42590 245122
Interest and other investment income 14 4989350 13620910 2457080 2947985 61190 190440
Net partnership income 15 180590 265850 62910 561 1910 622
Registered disability savings plan (RDSP) income 16 50 148 20 9    
Net rental income 17 1143370 3960080 628900 203766 9120 43309
Taxable capital gains 18 1564530 16814504 746100 2839899 24310 299802
Support payments received 19 61870 936434 30660 215594 70 512
Registered Retirement Savings Plan (RRSP) income 20 2017180 11729894 1258870 4195919 7430 56433
Other income 21 3264610 16784909 1629920 4433611 46390 131570
Net business income 22 1609820 24459202 463670 708529 9500 89553
Net professional income 23 287930 19629638 77870 465354 390 10034
Net commission income 24 169030 3960522 54040 113215 660 8476
Net farming income 25 264010 1978800 82140 -257616 114560 2301881
Net fishing income 26 26370 386081 3680 8937 100 376
Workers' compensation benefits 27 408000 2432488 274590 1010027 990 6626
Social assistance payments 28 141760 406920 84480 250081 1110 1707
Net federal supplements 29 209490 408976 17160 35924 2850 6940
Total income assessed 30 17166820 979443974 11718220 700477212 117340 5202168
Registered pension plan (RPP) contributions 31 4448180 15618775 4240510 15309284 8470 22433
RRSP deduction 32 5921400 31360265 5063300 25138843 29590 210111
Saskatchewan Pension Plan (SPP) deduction 33 1640 875 1270 680 100 57
Deduction for elected split-pension amount 34 997490 10637218 136290 1336676 6850 44403
Annual union, professional, or like dues 35 4958480 3586567 4447280 3426443 9490 4978
Universal Child Care Benefit repayment 36 4150 2608 3130 2039 10 5
Child care expenses 37 1014250 3698872 844310 3180386 3190 6881
Disability supports deductions 38 830 4940 530 2746    
Business investment loss 39 8490 148810 5600 84090 40 975
Moving expenses 40 81550 375966 71250 325959 110 399
Support payments made 41 73240 999727 51030 648599 280 2647
Carrying charges and interest expenses 42 2176120 3960286 1075880 1533120 12230 24970
Deductions for CPP or QPP contributions on self-employment and other earnings 43 1437020 1160131 202510 38684 68040 60189
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 262250 24446 52900 813 9060 827
Exploration and development expenses 45 79840 1616907 33800 786697 1010 11863
Other employment expenses 46 793070 3987645 740330 3756496 1160 4163
Clergy residence deduction 47 23390 306139 21400 291486 40 359
Other deductions 48 659480 1602737 421490 459151 4290 5242
Total deductions before adjustments 49 12412310 79092915 8937020 56322194 93510 400524
Social benefits repayment 50 484840 1208671 226010 386143 3990 13121
Net income after adjustments 51 17164360 899190335 11718020 643773003 117290 4789449
Canadian Forces personnel and police deduction 52 13890 274513 13790 273466    
Employee home relocation loan deduction 53 1520 359 1490 283    
Security options deductions 54 49310 2467766 45990 2356071 50 1376
Other payments deductions 55 740100 3244952 371940 1295969 4390 15111
Limited partnership losses of other years 56 1720 18060 660 6514    
Non-capital losses of other years 57 24860 247130 7620 57160 210 1289
Net capital losses of other years 58 499720 1677413 224210 482961 5270 12041
Capital gains deduction 59 51750 3467518 14050 304504 7040 291625
Northern residents deductions 60 221880 784967 187270 680601 2630 7470
Additional deductions 61 103770 343205 12640 90089 340 823
Farming/fishing losses of prior years 62 10490 96476 3040 16576 4660 57109
Total deductions from net income 63 1653090 12622359 856390 5564193 22140 386882
Taxable income assessed 64 17163460 886579147 11717980 638209017 117220 4403429
Basic personal amount 65 17143630 177389692 11706880 121081744 117190 1216327
Age amount 66 2405350 12760297 169180 711695 21010 105027
Spouse or common-law partner amount 67 1371050 9560842 1085290 7781001 12840 76107
Amount for eligible dependant 68 525220 5073175 447640 4335148 970 8940
Amount for children 17 and under 69 2939830 10555756 2486210 8851647 19390 90129
Amount for infirm dependants age 18 or older 70 10770 36205 6710 22794 80 252
CPP or QPP contributions through employment 71 12265580 19794951 11350160 19188187 31800 37028
CPP or QPP contributions self-employment and other eligible earnings 72 1437020 1160131 202510 38684 68040 60189
Employment Insurance premiums 73 11918680 6606414 10990200 6393631 26250 11472
Employment Insurance premiums on self-employment and other eligible earnings 74 3340 1164 280 71 20 5
PPIP premiums paid 75 2899230 564206 2652630 544524 4340 527
PPIP premiums payable on employment income 76 90130 18048 83620 17554 100 12
PPIP premiums payable on self-employment income 77 265840 31586 55590 1069 9070 1064
Canada employment amount 78 13510790 13809506 11688330 12278585 42900 42650
Public transit amount 79 1165380 1013674 1051700 947363 270 113
Children's fitness amount 80 1453030 789997 1260100 680001 8670 4765
Home buyers' amount 81 171560 781491 159750 727129 190 879
Adoption expenses 82 2660 17650 2210 14634 30 166
Pension income amount 83 3442180 6750492 444860 837100 19770 36462
Caregiver amount 84 167630 731047 129840 578247 710 2830
Disability amount 85 278910 2015859 64220 463967 1200 8680
Disability amount transferred from a dependant 86 161840 1510636 124060 1205232 1010 8749
Interest paid on student loans 87 593930 286553 540470 260057 460 186
Tuition, education, and textbook amounts 88 1205930 5667792 1016560 4665572 2540 8411
Tuition, education, and textbook amounts transferred from a child 89 692300 3429091 580860 2876690 4230 20837
Amounts transferred from spouse 90 494190 2004933 264980 1082928 5760 24933
Allowable portion of medical expenses 91 3306710 7663134 1659910 3004834 33370 79231
Total tax credits on personal amounts 92 17149930 43503648 11712930 29788513 117200 276896
Allowable charitable donations and government gifts 93 5679200 8465646 3681280 4340059 48020 109444
Eligible cultural, ecological gifts 94 5430 44040 3530 12303 30 758
Total tax credit on donations and gifts 95 5638040 2344260 3649590 1190167 47830 30836
Total federal non-refundable tax credits 96 17150480 45847909 11713060 30978680 117210 307732
Federal dividend tax credit 97 3305830 6886797 1678420 1202985 39900 35398
Overseas employment tax credit 98 7910 76417 7760 75657    
Minimum tax carryover 99 31850 99153 8630 36270 1630 4617
Basic federal tax 100 16175670 110810112 11458420 84396555 93750 430841
Federal foreign tax credit 101 1047590 735270 509970 509057 9390 1786
Federal political contribution tax credit 102 139930 22137 53130 8947 2290 324
Investment tax credit 103 47190 109091 20270 55811 4360 2899
Labour-sponsored funds tax credit 104 302310 131346 276760 118020 1410 904
Alternative minimum tax payable 105 34000 172733 2970 13555 1010 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 3A: Taxable 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            
Total number of returns 3 18010   167350   86160  
Employment income 4 4270 40011 36010 953334 15370 179819
Commissions (from employment) 5 20 158 350 3077 1040 12958
Other employment income 6 390 1384 10570 48353 3610 8151
Old Age Security pension 7 1000 6148 13780 74749 5260 30698
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 2960 13066 20230 163239 10530 71952
Other pensions or superannuation 9 380 4032 10330 285024 3810 61264
Elected split-pension amount 10 250 1245 4030 29408 2150 15492
Universal Child Care Benefit (UCCB) 11 690 981 10460 16261 5490 8024
Employment Insurance and other benefits 12 16310 201962 4390 33513 1980 12038
Taxable amount of dividends 13 1970 9784 49400 494329 18560 88022
Interest and other investment income 14 3880 5396 71220 228920 25070 32649
Net partnership income 15 40 62 7130 31382 1170 -352
Registered disability savings plan (RDSP) income 16            
Net rental income 17 410 449 15820 32133 10660 9779
Taxable capital gains 18 730 4038 26690 232711 9940 51221
Support payments received 19     340 4299 260 3190
Registered Retirement Savings Plan (RRSP) income 20 1350 8236 13200 96673 11810 75331
Other income 21 2180 6941 45600 172850 16290 38478
Net business income 22 500 1219 5470 28155 3470 9163
Net professional income 23 30 205 167080 18568340 490 1223
Net commission income 24 30 360 780 4559 85830 3666429
Net farming income 25 150 -184 1500 -8174 620 -2503
Net fishing income 26 17790 351109 10 30 20 101
Workers' compensation benefits 27 290 1656 390 2088 500 2964
Social assistance payments 28 180 522 610 2050 700 2389
Net federal supplements 29 210 419 440 1154 480 1291
Total income assessed 30 18010 659212 167350 21498455 86160 4379769
Registered pension plan (RPP) contributions 31 170 224 5620 19939 1140 1623
RRSP deduction 32 2870 14262 96330 1438850 30590 294763
Saskatchewan Pension Plan (SPP) deduction 33     10 6    
Deduction for elected split-pension amount 34 180 863 5550 77609 1830 17215
Annual union, professional, or like dues 35 6580 1542 20350 21371 5670 3526
Universal Child Care Benefit repayment 36     30 29 20 20
Child care expenses 37 450 1092 15020 71323 5970 22746
Disability supports deductions 38     10 23    
Business investment loss 39     190 6043 120 3275
Moving expenses 40 50 178 1430 11145 270 1562
Support payments made 41 80 678 2100 85723 480 8250
Carrying charges and interest expenses 42 810 1149 30700 128081 11700 29239
Deductions for CPP or QPP contributions on self-employment and other earnings 43 13730 10905 146340 218125 77680 91887
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 690 52 42290 7794 13020 1914
Exploration and development expenses 45 20 131 4480 106479 690 13863
Other employment expenses 46 210 444 1810 10241 2640 30012
Clergy residence deduction 47     60 518 20 143
Other deductions 48 1530 1010 5280 10410 2270 3430
Total deductions before adjustments 49 16180 32622 162050 2213709 82750 523584
Social benefits repayment 50 1870 4832 8390 39360 1550 5315
Net income after adjustments 51 18000 621759 167180 19249614 85910 3853306
Canadian Forces personnel and police deduction 52            
Employee home relocation loan deduction 53            
Security options deductions 54     160 9952 20 362
Other payments deductions 55 670 2589 1410 5267 1650 6637
Limited partnership losses of other years 56     80 634 20 14
Non-capital losses of other years 57 10 42 760 10198 1050 7335
Net capital losses of other years 58 200 650 10390 43922 3840 10566
Capital gains deduction 59 230 13495 400 22405 140 3350
Northern residents deductions 60 810 2709 660 2278 220 573
Additional deductions 61 20 38 440 4042 120 252
Farming/fishing losses of prior years 62 100 782 80 606 30 181
Total deductions from net income 63 1960 20307 14040 99404 6870 29289
Taxable income assessed 64 18000 601459 167150 19150508 85890 3824105
Basic personal amount 65 18000 186695 165970 1718560 86120 892227
Age amount 66 1120 5676 7120 29408 5180 24776
Spouse or common-law partner amount 67 1850 11978 12400 87317 9020 61882
Amount for eligible dependant 68 440 4316 4740 45705 3300 32333
Amount for children 17 and under 69 3270 11829 39110 151041 18110 66230
Amount for infirm dependants age 18 or older 70 20 76 140 510 60 192
CPP or QPP contributions through employment 71 3350 1591 31240 26116 13350 6920
CPP or QPP contributions self-employment and other eligible earnings 72 13730 10905 146340 218125 77680 91887
Employment Insurance premiums 73 17220 7685 23060 7304 9860 2150
Employment Insurance premiums on self-employment and other eligible earnings 74     520 241 220 94
PPIP premiums paid 75 170 11 9530 923 1980 134
PPIP premiums payable on employment income 76 30 2 370 34 60 4
PPIP premiums payable on self-employment income 77 690 67 42430 10074 13040 2469
Canada employment amount 78 4090 3822 42490 38574 17520 15930
Public transit amount 79 70 27 7330 5558 2040 1479
Children's fitness amount 80 1240 630 24750 16722 8740 5382
Home buyers' amount 81 50 225 1440 6770 440 2071
Adoption expenses 82     70 521 20 92
Pension income amount 83 610 1065 13770 26312 5690 10677
Caregiver amount 84 370 1620 1420 6240 1280 6057
Disability amount 85 150 1060 760 5493 360 2606
Disability amount transferred from a dependant 86 270 2310 1920 18046 840 7591
Interest paid on student loans 87 120 46 7720 5403 1430 742
Tuition, education, and textbook amounts 88 860 2701 11040 97474 4610 17035
Tuition, education, and textbook amounts transferred from a child 89 710 3247 13180 75558 4450 22578
Amounts transferred from spouse 90 540 2792 3400 13604 2590 10205
Allowable portion of medical expenses 91 4600 10239 37760 109717 18390 41611
Total tax credits on personal amounts 92 18000 40592 166000 408202 86130 198803
Allowable charitable donations and government gifts 93 5130 3834 83360 307393 29900 54648
Eligible cultural, ecological gifts 94     110 3446 10 3
Total tax credit on donations and gifts 95 5010 1009 83210 88074 29820 15165
Total federal non-refundable tax credits 96 18000 41602 166270 496276 86130 213968
Federal dividend tax credit 97 1940 1446 48090 76444 17150 13214
Overseas employment tax credit 98            
Minimum tax carryover 99 40 116 330 1493 160 583
Basic federal tax 100 16060 55627 143130 3930999 64750 504945
Federal foreign tax credit 101 350 170 21910 19746 4610 408
Federal political contribution tax credit 102 60 8 4730 1060 890 141
Investment tax credit 103 2360 1530 3180 10207 440 950
Labour-sponsored funds tax credit 104 10 7 2430 1589 1120 730
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 3A: Taxable 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            
Total number of returns 3 924360   684800   2760930  
Employment income 4 198380 3038674 279310 10220096 371970 3222657
Commissions (from employment) 5 4630 94096 4570 146606 3800 17170
Other employment income 6 34670 100416 48010 290185 472780 481274
Old Age Security pension 7 36680 205363 201520 1165062 1943520 11959867
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 79540 467258 272320 1791555 2510720 19532262
Other pensions or superannuation 9 32290 589482 156020 2746089 2373200 56993919
Elected split-pension amount 10 17920 141337 46170 343806 596290 8071408
Universal Child Care Benefit (UCCB) 11 73060 109438 25870 42121 1910 2509
Employment Insurance and other benefits 12 31620 196001 28820 238287 53760 340547
Taxable amount of dividends 13 108220 557996 489330 34081557 857860 2612829
Interest and other investment income 14 200250 301838 429060 5491887 1565810 4078368
Net partnership income 15 5310 3347 49350 201034 46900 25655
Registered disability savings plan (RDSP) income 16         20 64
Net rental income 17 74570 147750 246190 3266525 129710 240534
Taxable capital gains 18 56540 372892 243540 11867904 400930 840559
Support payments received 19 3140 23940 1160 21050 5760 44274
Registered Retirement Savings Plan (RRSP) income 20 91730 396109 68250 561964 362070 2115693
Other income 21 111580 280846 265750 1720246 892030 2049769
Net business income 22 920790 22723996 70670 583557 95830 221001
Net professional income 23 3300 81642 13160 363605 19450 104442
Net commission income 24 4790 37621 8430 95910 9110 22184
Net farming income 25 12520 -26997 21350 9094 27180 -24072
Net fishing income 26 350 1955 530 5699 610 1680
Workers' compensation benefits 27 8800 51373 8450 71632 66040 456173
Social assistance payments 28 11290 38055 1970 3789 20420 27750
Net federal supplements 29 5700 14125 12060 30030 160300 288668
Total income assessed 30 924350 29948553 684800 75359291 2760930 113727185
Registered pension plan (RPP) contributions 31 21410 38988 32510 85115 64760 71177
RRSP deduction 32 221040 1368938 173370 1584562 176030 526125
Saskatchewan Pension Plan (SPP) deduction 33 70 38 40 19 100 55
Deduction for elected split-pension amount 34 15680 156263 51900 453693 751110 8267738
Annual union, professional, or like dues 35 58580 26501 63030 31908 223230 39425
Universal Child Care Benefit repayment 36 250 197 50 41 60 13
Child care expenses 37 61900 198361 21730 82188 1760 2297
Disability supports deductions 38 20 87 30 944 180 784
Business investment loss 39 640 15754 720 23615 780 6605
Moving expenses 40 3220 16093 1410 6935 1030 4839
Support payments made 41 2850 32930 3540 98939 11090 103630
Carrying charges and interest expenses 42 59380 130881 242480 1346748 668340 602652
Deductions for CPP or QPP contributions on self-employment and other earnings 43 834970 700837 53530 27738 18580 6115
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 116050 11887 10290 611 12600 417
Exploration and development expenses 45 2630 64747 19880 499009 15010 83846
Other employment expenses 46 10060 51149 10300 54600 12100 35309
Clergy residence deduction 47 300 2530 270 2807 1120 7216
Other deductions 48 19190 20268 39550 85600 99930 767214
Total deductions before adjustments 49 883570 2836448 440780 4385074 1431220 10525455
Social benefits repayment 50 7110 21723 88650 362805 125320 309917
Net income after adjustments 51 923320 27102924 684210 70633819 2760890 102892594
Canadian Forces personnel and police deduction 52 20 184 30 319 20 290
Employee home relocation loan deduction 53     20 3    
Security options deductions 54 270 8406 1020 68613 840 5338
Other payments deductions 55 25280 103477 20750 102891 236810 772727
Limited partnership losses of other years 56 60 337 490 8911 340 1139
Non-capital losses of other years 57 9110 98883 3400 54279 1340 7189
Net capital losses of other years 58 16290 43028 76990 800019 143300 221691
Capital gains deduction 59 1230 37884 24100 2753301 3710 22437
Northern residents deductions 60 6900 21179 6260 17445 10640 34041
Additional deductions 61 1310 5913 7470 26671 75720 183815
Farming/fishing losses of prior years 62 780 5357 840 11646 740 2679
Total deductions from net income 63 59320 324646 130510 3844097 453870 1251346
Taxable income assessed 64 923040 26780725 683910 66793994 2760810 101641786
Basic personal amount 65 922500 9540388 677050 7015784 2760890 28636686
Age amount 66 40630 217081 141450 604299 1968870 10822045
Spouse or common-law partner amount 67 125120 862422 30430 191671 51310 220013
Amount for eligible dependant 68 34240 337506 7740 71683 5580 39595
Amount for children 17 and under 69 186980 718166 80620 310556 12000 32542
Amount for infirm dependants age 18 or older 70 580 2052 490 1603 2310 7452
CPP or QPP contributions through employment 71 177690 106773 216370 247179 123410 54381
CPP or QPP contributions self-employment and other eligible earnings 72 834970 700837 53530 27738 18580 6115
Employment Insurance premiums 73 140310 36288 128100 45300 240080 44778
Employment Insurance premiums on self-employment and other eligible earnings 74 2150 732 60 13 10 1
PPIP premiums paid 75 26200 2114 52340 8033 63570 3497
PPIP premiums payable on employment income 76 860 70 910 116 1670 105
PPIP premiums payable on self-employment income 77 116300 15345 10390 788 12810 539
Canada employment amount 78 215200 201913 303150 301494 767280 503804
Public transit amount 79 20380 14405 14530 8392 42760 19498
Children's fitness amount 80 68530 38095 43840 28198 4900 2288
Home buyers' amount 81 4550 21468 1230 5734 1240 5571
Adoption expenses 82 120 802 110 748 30 134
Pension income amount 83 47410 88953 188200 354047 2622720 5208764
Caregiver amount 84 7940 35295 5450 23061 14990 55363
Disability amount 85 3820 27591 19050 138058 171930 1242540
Disability amount transferred from a dependant 86 7360 68903 5100 42006 16700 118831
Interest paid on student loans 87 15740 8538 4060 2178 620 316
Tuition, education, and textbook amounts 88 40730 178010 37450 298551 21240 26354
Tuition, education, and textbook amounts transferred from a child 89 26490 127672 24800 126008 23890 111378
Amounts transferred from spouse 90 32260 129096 15630 64737 149900 601845
Allowable portion of medical expenses 91 197320 361702 162550 723990 1025840 2962050
Total tax credits on personal amounts 92 922530 2076332 677130 1596295 2760900 7608973
Allowable charitable donations and government gifts 93 193020 324297 258680 1586892 1224710 1480370
Eligible cultural, ecological gifts 94 170 3854 270 16012 1130 5702
Total tax credit on donations and gifts 95 191990 91043 257520 454832 1220250 402006
Total federal non-refundable tax credits 96 922570 2167376 677210 2051127 2760900 8010978
Federal dividend tax credit 97 96050 81840 480790 4965092 837060 445651
Overseas employment tax credit 98 20 91 60 418 20 49
Minimum tax carryover 99 1110 3521 15840 40981 2680 6202
Basic federal tax 100 603240 2653975 596700 7917547 2548340 8003230
Federal foreign tax credit 101 28860 37792 136700 105117 299940 44248
Federal political contribution tax credit 102 4440 716 13640 2647 57340 7771
Investment tax credit 103 2850 6920 6470 21397 6080 6139
Labour-sponsored funds tax credit 104 5780 3241 4750 2744 5860 2907
Alternative minimum tax payable 105 480 2567 28830 148494 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 3A: Taxable 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        
Total number of returns 3 393660   296040  
Employment income 4 299450 2340459 113810 1971136
Commissions (from employment) 5 5090 10774 2790 32499
Other employment income 6 27920 36233 31020 85663
Old Age Security pension 7 8400 49947 45520 231009
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 42060 259284 132090 836266
Other pensions or superannuation 9 13630 130712 61120 991174
Elected split-pension amount 10 5570 35575 20110 117680
Universal Child Care Benefit (UCCB) 11 115400 186297 9040 14227
Employment Insurance and other benefits 12 369560 5647190 35890 273886
Taxable amount of dividends 13 27160 28170 79860 362788
Interest and other investment income 14 57990 54456 117810 288971
Net partnership income 15 430 142 5440 3397
Registered disability savings plan (RDSP) income 16        
Net rental income 17 12330 4595 15670 11242
Taxable capital gains 18 12560 17594 43200 287884
Support payments received 19 910 4386 19570 619176
Registered Retirement Savings Plan (RRSP) income 20 55440 187697 147030 4035839
Other income 21 55470 153725 199410 7796874
Net business income 22 17470 33696 22440 60333
Net professional income 23 2030 5241 4120 29553
Net commission income 24 2300 4268 3060 7501
Net farming income 25 1140 -1984 2860 -10644
Net fishing income 26 3130 15273 160 922
Workers' compensation benefits 27 43350 792293 4620 37656
Social assistance payments 28 16400 64960 4620 15616
Net federal supplements 29 3570 14468 6730 15958
Total income assessed 30 393660 10075452 296020 18116677
Registered pension plan (RPP) contributions 31 52060 36512 21530 33481
RRSP deduction 32 72700 123757 55600 660054
Saskatchewan Pension Plan (SPP) deduction 33 20 11 20 8
Deduction for elected split-pension amount 34 5230 27800 22880 254958
Annual union, professional, or like dues 35 87810 19868 36460 11007
Universal Child Care Benefit repayment 36 560 233 50 27
Child care expenses 37 53880 115891 6040 17707
Disability supports deductions 38 20 83 30 130
Business investment loss 39 80 363 320 8013
Moving expenses 40 1550 3091 1240 5764
Support payments made 41 680 2206 1100 16125
Carrying charges and interest expenses 42 16770 9707 57820 153739
Deductions for CPP or QPP contributions on self-employment and other earnings 43 10660 1737 10960 3913
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 2670 43 2700 90
Exploration and development expenses 45 90 242 2240 50031
Other employment expenses 46 9010 17042 5470 28189
Clergy residence deduction 47 80 265 110 802
Other deductions 48 45430 38542 20530 211872
Total deductions before adjustments 49 214120 397393 151130 1455912
Social benefits repayment 50 1580 2959 20380 62496
Net income after adjustments 51 393650 9675111 295900 16598754
Canadian Forces personnel and police deduction 52     20 98
Employee home relocation loan deduction 53        
Security options deductions 54 140 222 830 17426
Other payments deductions 55 61970 871613 15230 68670
Limited partnership losses of other years 56     60 485
Non-capital losses of other years 57 340 1044 1020 9712
Net capital losses of other years 58 2930 3019 16310 59517
Capital gains deduction 59 140 343 720 18173
Northern residents deductions 60 4750 13212 1760 5459
Additional deductions 61 2470 9770 3230 21793
Farming/fishing losses of prior years 62 60 161 150 1378
Total deductions from net income 63 70700 899412 37270 202783
Taxable income assessed 64 393580 8776184 295880 16397939
Basic personal amount 65 393630 4056659 295370 3044622
Age amount 66 12230 62048 38570 178242
Spouse or common-law partner amount 67 22340 136676 20450 131775
Amount for eligible dependant 68 12860 124519 7710 73430
Amount for children 17 and under 69 70930 244361 23210 79255
Amount for infirm dependants age 18 or older 70 170 522 220 752
CPP or QPP contributions through employment 71 240000 70879 78200 55897
CPP or QPP contributions self-employment and other eligible earnings 72 10660 1737 10960 3913
Employment Insurance premiums 73 259570 35299 84030 22508
Employment Insurance premiums on self-employment and other eligible earnings 74 60 4 20 3
PPIP premiums paid 75 70050 3077 18420 1366
PPIP premiums payable on employment income 76 1830 93 690 57
PPIP premiums payable on self-employment income 77 2790 56 2740 116
Canada employment amount 78 303490 305241 126350 117494
Public transit amount 79 16060 10344 10250 6494
Children's fitness amount 80 22040 8080 10210 5836
Home buyers' amount 81 2010 8478 680 3165
Adoption expenses 82 70 434 20 119
Pension income amount 83 18490 34179 80670 152935
Caregiver amount 84 3250 12981 2400 9354
Disability amount 85 4080 29399 13350 96466
Disability amount transferred from a dependant 86 2110 18340 2470 20630
Interest paid on student loans 87 21340 8115 1960 972
Tuition, education, and textbook amounts 88 48610 233992 22300 139690
Tuition, education, and textbook amounts transferred from a child 89 4410 18371 9280 46753
Amounts transferred from spouse 90 9490 36589 9640 38205
Allowable portion of medical expenses 91 87950 127639 79020 242121
Total tax credits on personal amounts 92 393640 838217 295460 670826
Allowable charitable donations and government gifts 93 58130 26149 96970 232561
Eligible cultural, ecological gifts 94 70 21 120 1941
Total tax credit on donations and gifts 95 56670 6596 96160 64531
Total federal non-refundable tax credits 96 393640 844813 295480 735357
Federal dividend tax credit 97 27030 4485 79400 60241
Overseas employment tax credit 98 20 13 20 138
Minimum tax carryover 99 90 140 1340 5230
Basic federal tax 100 365740 486035 285550 2430359
Federal foreign tax credit 101 7170 186 28700 16761
Federal political contribution tax credit 102 500 55 2920 466
Investment tax credit 103 120 53 1070 3183
Labour-sponsored funds tax credit 104 2780 575 1410 629
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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