Final Table 4: All returns by age and sex, All Canada

Please refer to the explanatory notes for information about this table

Final Table 4: All returns by age and sex, All Canada
All money figures in thousands of dollars
Item Item code Grand total males # Grand total males $ Grand total females # Grand total females $ Grand total total # Grand total total $
Number of taxable returns 1 9062010   8092750   17166850  
Number of non-taxable returns 2 3524760   5295110   8856280  
Total number of returns 3 12586770   13387870   26023120  
Employment income 4 8609350 415948722 8409620 269015143 17037040 685090775
Commissions (from employment) 5 270420 9795583 212100 2887428 482520 12683167
Other employment income 6 1376600 6691022 894770 3566132 2272330 10285124
Old Age Security pension 7 2031290 11640904 2539890 14606688 4571780 26248206
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 2807810 19853340 3318850 19158544 6127090 39013549
Other pensions or superannuation 9 1912780 43367651 1866930 27519384 3780100 70892128
Elected split-pension amount 10 194580 1242753 875330 9648367 1069990 10892280
Universal Child Care Benefit (UCCB) 11 306120 440104 1354010 2048649 1661790 2491651
Employment Insurance and other benefits 12 1491370 9698995 1385590 9578968 2876980 19277992
Taxable amount of dividends 13 1985620 30594740 1948700 17922441 3934690 48524591
Interest and other investment income 14 2997560 7378686 3581690 8117383 6581720 15505018
Net partnership income 15 115150 162177 82940 60019 201510 245962
Registered disability savings plan (RDSP) income 16 100 141 80 59 180 200
Net rental income 17 741890 2511737 637060 1693868 1379350 4206989
Taxable capital gains 18 925820 11154706 912380 6173150 1843400 17533649
Support payments received 19 2280 17932 86300 1052635 88600 1070811
Registered Retirement Savings Plan (RRSP) income 20 1207010 6946544 1134410 5669662 2341470 12616730
Other income 21 2136340 11024419 2143020 8064440 4280410 19104477
Net business income 22 1115710 16187133 879000 8450060 1998700 24705346
Net professional income 23 177110 13628107 148350 6085737 326640 19739045
Net commission income 24 113670 2623099 93070 1387902 206790 4012261
Net farming income 25 244580 1156513 112240 444576 359460 1630264
Net fishing income 26 23850 325857 5620 53987 29480 379856
Workers' compensation benefits 27 394800 3632643 235660 1726647 630460 5359358
Social assistance payments 28 736380 4921970 836760 5637572 1573530 10562872
Net federal supplements 29 678380 2745307 1173690 5509756 1852110 8255327
Total income assessed 30 12488500 633690786 13252800 436079198 25777210 1070327627
Registered pension plan (RPP) contributions 31 2099350 7714338 2548270 8051446 4647970 15767153
RRSP deduction 32 3263050 19897131 2878730 12129879 6141930 32028073
Saskatchewan Pension Plan (SPP) deduction 33 830 442 1150 604 1980 1046
Deduction for elected split-pension amount 34 876370 9658072 194140 1231586 1070530 10889895
Annual union, professional, or like dues 35 2789840 1990098 2842440 1730394 5632390 3720556
Universal Child Care Benefit repayment 36 1730 1074 10970 6887 12720 7985
Child care expenses 37 331020 1208698 909720 2981252 1240780 4190061
Disability supports deductions 38 590 3811 670 3205 1260 7016
Business investment loss 39 7470 235230 3790 91318 11260 326993
Moving expenses 40 61560 283209 47330 149287 108900 432579
Support payments made 41 76490 1023238 1920 16352 78420 1039676
Carrying charges and interest expenses 42 1340740 2732605 1140410 1633328 2482510 4367538
Deductions for CPP or QPP contributions on self-employment and other earnings 43 882700 762477 679800 441772 1562830 1204478
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 221860 17890 185360 11773 407250 29664
Exploration and development expenses 45 57230 1358848 26810 292917 84250 1652223
Other employment expenses 46 572320 3146260 259110 997882 831500 4144563
Clergy residence deduction 47 22530 293733 5770 61292 28310 355100
Other deductions 48 433490 832761 417930 1088234 851900 1936964
Total deductions before adjustments 49 7411400 51159913 6632540 30919409 14046830 82101564
Social benefits repayment 50 334790 789238 150050 419430 484840 1208671
Net income after adjustments 51 12439220 582528463 13199020 405160877 25671130 988248390
Canadian Forces personnel and police deduction 52 12880 262725 1510 27022 14390 289747
Employee home relocation loan deduction 53 1230 305 310 56 1540 361
Security options deductions 54 35950 2173204 13990 297673 49970 2473133
Other payments deductions 55 1688710 11298265 2080590 12872551 3769730 24174478
Limited partnership losses of other years 56 1240 15960 540 2457 1770 18417
Non-capital losses of other years 57 18190 213004 17790 113841 36410 332026
Net capital losses of other years 58 291320 1181315 248410 627309 539800 1809499
Capital gains deduction 59 36110 2373570 22580 1245469 58800 3623944
Northern residents deductions 60 155700 547712 94580 305345 250290 853077
Additional deductions 61 92860 544898 108700 654301 203290 1237451
Farming/fishing losses of prior years 62 9660 96580 3540 26461 13260 123805
Total deductions from net income 63 2272580 18707539 2525190 16172485 4800620 34935938
Taxable income assessed 64 12087930 563887920 12871050 389095430 24990310 953487250
Basic personal amount 65 12567530 129723625 13377150 138150724 25976080 268158724
Age amount 66 2052530 11728831 2619460 15562194 4673370 27299372
Spouse or common-law partner amount 67 1599110 11083067 496120 3470048 2097360 14570561
Amount for eligible dependant 68 156390 1509183 817960 8081892 974480 9592366
Amount for children 17 and under 69 2082200 7843028 1678540 5751593 3762910 13608082
Amount for infirm dependants age 18 or older 70 7530 25733 5710 19650 13250 45434
CPP or QPP contributions through employment 71 7493840 11497897 7110700 9144737 14605290 20643314
CPP or QPP contributions self-employment and other eligible earnings 72 882700 762477 679800 441772 1562830 1204478
Employment Insurance premiums 73 7417300 3827852 7247530 3219258 14665660 7047375
Employment Insurance premiums on self-employment and other eligible earnings 74 650 216 2690 948 3340 1164
PPIP premiums paid 75 1894550 342754 1761140 260695 3655750 603454
PPIP premiums payable on employment income 76 62130 10951 47720 7949 109860 18901
PPIP premiums payable on self-employment income 77 224470 23116 187430 15194 411930 38313
Canada employment amount 78 8769420 8870654 8267240 8419426 17037990 17291382
Public transit amount 79 727970 569821 849590 642463 1578640 1212713
Children's fitness amount 80 930730 517783 646000 323146 1576820 840976
Home buyers' amount 81 108810 501832 74620 331692 183470 833631
Adoption expenses 82 1790 12062 1130 6954 2910 19016
Pension income amount 83 2023310 3869305 2393700 4532727 4417420 8402793
Caregiver amount 84 111910 497562 85320 357079 197260 854778
Disability amount 85 294060 2126823 320190 2313226 614280 4440238
Disability amount transferred from a dependant 86 111620 1074269 92960 859979 204610 1934534
Interest paid on student loans 87 257070 120595 371040 181714 628130 302329
Tuition, education, and textbook amounts 88 734840 3462163 934950 4127426 1669920 7590275
Tuition, education, and textbook amounts transferred from a child 89 422680 2130278 285640 1354875 708330 3485185
Amounts transferred from spouse 90 678150 3221928 477540 2125146 1157120 5353236
Allowable portion of medical expenses 91 1713430 4091497 2509000 5790231 4224060 9885811
Total tax credits on personal amounts 92 12573220 31416795 13379070 32323911 25983990 63791765
Allowable charitable donations and government gifts 93 3191390 5809224 2748260 3095763 5940960 8909692
Eligible cultural, ecological gifts 94 3420 37625 2790 14036 6210 51709
Total tax credit on donations and gifts 95 3167130 1623000 2726240 835486 5894670 2459817
Total federal non-refundable tax credits 96 12573540 33039795 13379180 33159397 25984610 66251582
Federal dividend tax credit 97 1808110 4467911 1684450 2603478 3492820 7072377
Overseas employment tax credit 98 7520 73923 490 3318 8000 77241
Minimum tax carryover 99 22440 72156 13700 33619 36160 105828
Basic federal tax 100 8594840 73427901 7600700 37330006 16207240 110847125
Federal foreign tax credit 101 546380 595935 509880 172266 1056460 769583
Federal political contribution tax credit 102 93070 15322 49490 7134 142560 22457
Investment tax credit 103 35260 92194 13140 18250 48520 110449
Labour-sponsored funds tax credit 104 177510 79741 128270 49980 305780 129722
Alternative minimum tax payable 105 21350 112714 12690 59875 34060 172737
Net federal tax 106 8570380 72673575 7578030 37093214 16160020 109877247
CPP contributions payable on self-employment and other earnings 107 682460 1184290 513970 661423 1196740 1846141
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 650 216 2690 948 3340 1164
Social benefits repayment 109 334790 789238 150050 419430 484840 1208671
Net provincial or territorial tax 110 6483320 31096338 5695600 15821706 12184490 46934975
Total tax payable 111 9062010 105746248 8092750 53998956 17166850 159873023
Final Basic Table 4: All returns by age and sex, All Canada
Item Item code Age group: under 20 males # Age group: under 20 males $ Age group: under 20 females # Age group: under 20 females $ Age group: under 20 total # Age group: under 20 total $
Number of taxable returns 1 181060   107500   288700  
Number of non-taxable returns 2 606280   676700   1290040  
Total number of returns 3 787330   784200   1578740  
Employment income 4 696290 6328859 689820 4919948 1389490 11249726
Commissions (from employment) 5 10870 26098 21020 23527 31890 49625
Other employment income 6 27820 74882 29750 69338 57580 144327
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 16520 26780 18660 32582 35200 59390
Other pensions or superannuation 9 1040 4487 1090 5015 2130 9538
Elected split-pension amount 10            
Universal Child Care Benefit (UCCB) 11 760 847 23990 27517 24770 28388
Employment Insurance and other benefits 12 34170 153093 16750 70344 50920 223439
Taxable amount of dividends 13 29920 342974 28040 345491 57980 688760
Interest and other investment income 14 61570 35252 59490 35545 121230 70980
Net partnership income 15 370 74 360 541 740 621
Registered disability savings plan (RDSP) income 16            
Net rental income 17 1160 2541 830 1580 2000 4183
Taxable capital gains 18 13000 79829 11740 78945 24780 159370
Support payments received 19 40 160 140 296 180 457
Registered Retirement Savings Plan (RRSP) income 20 2200 4164 1310 3788 3510 7959
Other income 21 118110 378788 129880 418109 248050 797525
Net business income 22 23740 148694 18540 95864 42330 245316
Net professional income 23 1300 7158 1270 5950 2570 13148
Net commission income 24 2150 8350 2070 6493 4220 14843
Net farming income 25 3170 26401 1950 18071 5160 44819
Net fishing income 26 670 6395 130 833 800 7228
Workers' compensation benefits 27 7030 10645 4460 8601 11490 19246
Social assistance payments 28 28380 156844 36200 208414 64590 365337
Net federal supplements 29            
Total income assessed 30 765480 7823325 763580 6376832 1532780 14204276
Registered pension plan (RPP) contributions 31 21280 16160 15040 5872 36320 22032
RRSP deduction 32 17420 26860 10000 11283 27420 38151
Saskatchewan Pension Plan (SPP) deduction 33 10 5     20 9
Deduction for elected split-pension amount 34            
Annual union, professional, or like dues 35 123230 26719 99530 17106 222760 43825
Universal Child Care Benefit repayment 36     310 117 320 120
Child care expenses 37 90 144 1530 2166 1620 2309
Disability supports deductions 38 20 38 10 30 30 68
Business investment loss 39         10 52
Moving expenses 40 3980 2775 4470 2838 8450 5675
Support payments made 41 20 6     30 8
Carrying charges and interest expenses 42 6200 3881 5570 3316 11780 7223
Deductions for CPP or QPP contributions on self-employment and other earnings 43 16080 4363 11540 2423 27620 6792
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 3920 98 3400 69 7330 168
Exploration and development expenses 45 40 85 30 554 60 639
Other employment expenses 46 6480 10833 1970 2093 8450 12952
Clergy residence deduction 47 20 36 10 14 30 50
Other deductions 48 6550 10562 5180 10852 11740 21454
Total deductions before adjustments 49 173390 102607 137240 58751 310660 161528
Social benefits repayment 50 340 351     340 354
Net income after adjustments 51 764760 7722682 762790 6320234 1531260 14046949
Canadian Forces personnel and police deduction 52 280 3790 20 239 300 4029
Employee home relocation loan deduction 53            
Security options deductions 54 20 14 40 23 60 37
Other payments deductions 55 35170 167500 40390 217032 75580 384611
Limited partnership losses of other years 56            
Non-capital losses of other years 57 50 109 60 131 110 240
Net capital losses of other years 58 850 1623 710 1077 1550 2700
Capital gains deduction 59 380 37880 380 40098 760 78125
Northern residents deductions 60 3640 7734 2520 4765 6150 12499
Additional deductions 61 480 962 510 1355 1000 2390
Farming/fishing losses of prior years 62         10 37
Total deductions from net income 63 40630 219637 44420 264732 85080 484669
Taxable income assessed 64 751520 7503089 750260 6056050 1505470 13562872
Basic personal amount 65 787160 8149122 784040 8116534 1578290 16323397
Age amount 66            
Spouse or common-law partner amount 67 3430 26134 3210 26121 6660 52463
Amount for eligible dependant 68 620 5568 15510 158436 16130 164045
Amount for children 17 and under 69 2510 5976 20070 47168 22590 53155
Amount for infirm dependants age 18 or older 70 20 34 30 170 50 204
CPP or QPP contributions through employment 71 401010 182485 388020 120456 789060 302953
CPP or QPP contributions self-employment and other eligible earnings 72 16080 4363 11540 2423 27620 6792
Employment Insurance premiums 73 543030 96284 538320 75381 1081400 171673
Employment Insurance premiums on self-employment and other eligible earnings 74            
PPIP premiums paid 75 147860 7738 147630 6349 295490 14087
PPIP premiums payable on employment income 76 3260 145 2680 85 5940 230
PPIP premiums payable on self-employment income 77 4020 127 3470 90 7490 217
Canada employment amount 78 659770 669573 654410 662929 1314260 1332571
Public transit amount 79 48710 18737 68610 25981 117670 44833
Children's fitness amount 80 160 52 290 65 450 118
Home buyers' amount 81 1130 5165 590 2446 1720 7626
Adoption expenses 82            
Pension income amount 83 1000 1549 1060 1647 2070 3202
Caregiver amount 84 70 280 50 209 120 489
Disability amount 85 6490 51299 3950 31120 10440 82419
Disability amount transferred from a dependant 86 40 284 50 525 90 809
Interest paid on student loans 87 2930 598 3040 669 5970 1268
Tuition, education, and textbook amounts 88 87210 321888 86400 308139 173620 630093
Tuition, education, and textbook amounts transferred from a child 89 110 409 150 479 260 889
Amounts transferred from spouse 90 840 2310 2120 5228 2970 7573
Allowable portion of medical expenses 91 15560 11892 24260 17251 39910 29197
Total tax credits on personal amounts 92 787230 1434302 784100 1441485 1578430 2884546
Allowable charitable donations and government gifts 93 18650 7538 17010 5764 35680 13349
Eligible cultural, ecological gifts 94 20 10 20 3 40 13
Total tax credit on donations and gifts 95 16950 1885 15400 1482 32360 3380
Total federal non-refundable tax credits 96 787230 1436187 784100 1442967 1578430 2887926
Federal dividend tax credit 97 17060 40613 15160 40284 32240 80934
Overseas employment tax credit 98            
Minimum tax carryover 99 240 561 220 497 460 1058
Basic federal tax 100 164430 253590 92250 94285 256810 348165
Federal foreign tax credit 101 1930 1432 1230 309 3170 1741
Federal political contribution tax credit 102 40 5     50 6
Investment tax credit 103 20 20 10 13 40 33
Labour-sponsored funds tax credit 104 380 -2726 80 16 470 -2710
Alternative minimum tax payable 105 320 2407 320 2641 640 5050
Net federal tax 106 163920 252079 91720 93978 255780 346368
CPP contributions payable on self-employment and other earnings 107 13500 7477 9400 4014 22910 11503
Employment  Insurance premiums payable on self-employment and other eligible earnings 108            
Social benefits repayment 109 340 351     340 354
Net provincial or territorial tax 110 100900 104205 53250 40338 154230 144641
Total tax payable 111 181060 364149 107500 138354 288700 502924
Final Basic Table 4: All returns by age and sex, All Canada
Item Item code Age group: 20 to 24 males # Age group: 20 to 24 males $ Age group: 20 to 24 females # Age group: 20 to 24 females $ Age group: 20 to 24 total # Age group: 20 to 24 total $
Number of taxable returns 1 581630   446480   1028540  
Number of non-taxable returns 2 453560   595470   1059610  
Total number of returns 3 1035200   1041940   2088150  
Employment income 4 924590 21254012 904160 15907872 1832740 37166301
Commissions (from employment) 5 29480 226450 40750 153321 70230 379773
Other employment income 6 69710 179666 64800 164804 134600 345380
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 12400 30103 17220 41011 29640 71165
Other pensions or superannuation 9 980 3514 1040 3624 2020 7139
Elected split-pension amount 10 20 122 60 348 80 494
Universal Child Care Benefit (UCCB) 11 8150 10812 138430 203950 146780 215116
Employment Insurance and other benefits 12 164510 916929 119140 704707 283650 1621636
Taxable amount of dividends 13 58040 513755 50870 471150 108940 985453
Interest and other investment income 14 99800 52474 102190 51261 202430 104003
Net partnership income 15 700 581 540 367 1250 969
Registered disability savings plan (RDSP) income 16            
Net rental income 17 11690 7227 8100 7865 19820 15259
Taxable capital gains 18 25160 70773 19260 46842 44460 118036
Support payments received 19 50 190 970 2037 1010 2228
Registered Retirement Savings Plan (RRSP) income 20 23090 50177 15350 24100 38440 74290
Other income 21 147020 366830 133120 369371 280270 736813
Net business income 22 54050 493870 43880 283490 98170 782212
Net professional income 23 4140 40433 5330 49200 9500 90069
Net commission income 24 6190 46655 5600 31833 11790 78507
Net farming income 25 6060 41733 2780 21332 9160 65849
Net fishing income 26 1160 15114 240 1914 1390 17039
Workers' compensation benefits 27 16560 46680 14180 48617 30740 95308
Social assistance payments 28 66680 407650 81110 565276 147800 973102
Net federal supplements 29 10 56     20 68
Total income assessed 30 1017850 24775810 1028290 19154305 2051270 43946214
Registered pension plan (RPP) contributions 31 104820 175609 121970 185960 226800 361579
RRSP deduction 32 133830 377328 115040 242517 248880 619918
Saskatchewan Pension Plan (SPP) deduction 33 60 29 50 22 100 52
Deduction for elected split-pension amount 34 20 34 20 19 30 53
Annual union, professional, or like dues 35 219570 100849 223370 81441 442970 182296
Universal Child Care Benefit repayment 36 100 47 1870 961 1970 1009
Child care expenses 37 2920 6768 29230 65128 32160 71909
Disability supports deductions 38 20 38 20 48 40 86
Business investment loss 39 70 436 30 223 100 659
Moving expenses 40 12270 14574 12140 12716 24410 27293
Support payments made 41 160 123 20 7 180 131
Carrying charges and interest expenses 42 18580 9094 15050 6001 33640 15119
Deductions for CPP or QPP contributions on self-employment and other earnings 43 49130 23549 38760 14280 87930 37853
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 9680 371 9530 305 19220 675
Exploration and development expenses 45 110 1061 60 530 170 1595
Other employment expenses 46 29990 87719 13420 29172 43430 116920
Clergy residence deduction 47 330 2383 150 827 480 3210
Other deductions 48 25680 13825 19040 9359 44740 23254
Total deductions before adjustments 49 421260 813836 399380 649517 820780 1463610
Social benefits repayment 50 8510 9110 380 411 8900 9522
Net income after adjustments 51 1016120 23965969 1026490 18510992 2047700 42493155
Canadian Forces personnel and police deduction 52 2570 45073 210 3063 2780 48135
Employee home relocation loan deduction 53     10 5 20 5
Security options deductions 54 310 1187 420 1074 730 2260
Other payments deductions 55 82390 454386 94690 613975 177100 1068547
Limited partnership losses of other years 56            
Non-capital losses of other years 57 340 1769 260 784 610 2574
Net capital losses of other years 58 3200 3884 2090 2296 5300 6181
Capital gains deduction 59 470 23884 360 15784 830 39686
Northern residents deductions 60 12650 35318 7930 19611 20580 54929
Additional deductions 61 1390 13171 1230 5506 2680 19238
Farming/fishing losses of prior years 62 110 611 10 67 120 723
Total deductions from net income 63 102500 579283 106420 662169 209020 1242284
Taxable income assessed 64 988440 23389408 1006560 17849316 2000030 41254105
Basic personal amount 65 1034310 10662897 1041290 10727721 2086290 21488276
Age amount 66            
Spouse or common-law partner amount 67 39030 276043 21210 155533 60520 433960
Amount for eligible dependant 68 3860 36684 63660 645841 67530 682652
Amount for children 17 and under 69 35110 101549 93150 264621 128420 366582
Amount for infirm dependants age 18 or older 70 60 173 50 176 110 349
CPP or QPP contributions through employment 71 815980 813717 781370 617536 1597480 1431347
CPP or QPP contributions self-employment and other eligible earnings 72 49130 23549 38760 14280 87930 37853
Employment Insurance premiums 73 826090 305150 804270 246700 1630510 551889
Employment Insurance premiums on self-employment and other eligible earnings 74 10 2 150 37 160 39
PPIP premiums paid 75 184270 20430 179890 16759 364180 37190
PPIP premiums payable on employment income 76 7380 626 6420 471 13800 1097
PPIP premiums payable on self-employment income 77 10020 481 9820 394 19850 875
Canada employment amount 78 887910 919149 869820 896651 1757980 1816034
Public transit amount 79 101190 54964 137750 73612 239390 128756
Children's fitness amount 80 2430 571 6610 1546 9030 2118
Home buyers' amount 81 19880 91631 13650 58319 33540 149970
Adoption expenses 82 10 38 10 22 20 59
Pension income amount 83 960 1275 1060 1461 2020 2739
Caregiver amount 84 750 3047 600 2466 1350 5513
Disability amount 85 8550 61419 5840 41979 14380 103399
Disability amount transferred from a dependant 86 600 5435 850 8552 1450 13986
Interest paid on student loans 87 42560 17320 64100 28850 106660 46172
Tuition, education, and textbook amounts 88 248620 1320464 297890 1615949 546550 2936666
Tuition, education, and textbook amounts transferred from a child 89 160 523 170 631 330 1154
Amounts transferred from spouse 90 11640 39674 12560 40238 24380 80435
Allowable portion of medical expenses 91 46280 44345 83650 77948 130170 122877
Total tax credits on personal amounts 92 1034790 2220173 1041560 2330744 2087060 4566298
Allowable charitable donations and government gifts 93 85110 47871 92990 36666 178210 84684
Eligible cultural, ecological gifts 94 110 75 100 28 210 103
Total tax credit on donations and gifts 95 81840 12675 89500 9378 171450 22093
Total federal non-refundable tax credits 96 1034790 2232848 1041560 2340122 2087060 4588391
Federal dividend tax credit 97 47090 62401 39160 55884 86270 118354
Overseas employment tax credit 98 220 1340 30 111 250 1450
Minimum tax carryover 99 320 671 280 525 590 1196
Basic federal tax 100 538260 1821916 396790 911398 935440 2734699
Federal foreign tax credit 101 9450 6687 5980 2108 15430 8801
Federal political contribution tax credit 102 470 64 230 29 700 94
Investment tax credit 103 170 181 50 43 230 225
Labour-sponsored funds tax credit 104 3580 1263 1810 514 5390 1777
Alternative minimum tax payable 105 340 1615 240 1098 580 2712
Net federal tax 106 537220 1814066 395460 908875 933060 2724591
CPP contributions payable on self-employment and other earnings 107 40550 40047 30380 22798 70970 62890
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 10 2 150 37 160 39
Social benefits repayment 109 8510 9110 380 411 8900 9522
Net provincial or territorial tax 110 404640 776880 296020 384455 700920 1161753
Total tax payable 111 581630 2640201 446480 1316652 1028540 3958967
Final Basic Table 4: All returns by age and sex, All Canada
Item Item code Age group: 25 to 29 males # Age group: 25 to 29 males $ Age group: 25 to 29 females # Age group: 25 to 29 females $ Age group: 25 to 29 total # Age group: 25 to 29 total $
Number of taxable returns 1 804910   701150   1506750  
Number of non-taxable returns 2 243790   390330   638030  
Total number of returns 3 1048700   1091480   2144780  
Employment income 4 925320 35509089 904020 25975174 1831190 61492910
Commissions (from employment) 5 34600 623741 30570 281806 65170 905555
Other employment income 6 93760 317490 73620 242702 167540 562204
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 1930 11523 2410 12269 4350 23804
Other pensions or superannuation 9 720 2869 600 2478 1320 5349
Elected split-pension amount 10 80 458 260 1823 340 2304
Universal Child Care Benefit (UCCB) 11 35960 50299 313350 494388 349800 545534
Employment Insurance and other benefits 12 196140 1156613 235720 1883197 431860 3039810
Taxable amount of dividends 13 80710 638843 66720 396787 147450 1035854
Interest and other investment income 14 123300 73685 132830 66549 256360 140403
Net partnership income 15 1270 -205 790 421 2110 823
Registered disability savings plan (RDSP) income 16            
Net rental income 17 34950 5911 28430 11749 63410 17758
Taxable capital gains 18 39420 157550 29330 75196 68810 234277
Support payments received 19 80 322 2490 7745 2560 8071
Registered Retirement Savings Plan (RRSP) income 20 69130 164589 55760 99867 124890 264487
Other income 21 121090 310674 103550 274089 224760 585471
Net business income 22 84580 1049111 72020 583559 156960 1639713
Net professional income 23 9160 229711 12620 348934 21820 579298
Net commission income 24 8730 128772 8400 67758 17130 196620
Net farming income 25 8960 54433 3950 17918 13320 77030
Net fishing income 26 1270 17298 300 2906 1570 20203
Workers' compensation benefits 27 19690 90523 23740 120619 43420 211156
Social assistance payments 28 65150 423805 79020 595069 144190 1019021
Net federal supplements 29     20 117 30 151
Total income assessed 30 1038740 41017137 1082700 31563121 2124680 72607810
Registered pension plan (RPP) contributions 31 193830 506825 257340 631699 451200 1138585
RRSP deduction 32 278420 1081415 273360 786610 551800 1868115
Saskatchewan Pension Plan (SPP) deduction 33 70 35 70 36 140 71
Deduction for elected split-pension amount 34 70 154 50 93 110 247
Annual union, professional, or like dues 35 264830 178804 302690 172493 567540 351313
Universal Child Care Benefit repayment 36 270 129 2780 1673 3060 1814
Child care expenses 37 20260 62025 123340 356015 143600 418060
Disability supports deductions 38 30 202 30 47 60 249
Business investment loss 39 290 3485 110 1386 400 4871
Moving expenses 40 12300 33944 10110 22098 22410 56049
Support payments made 41 590 1513 50 104 640 1617
Carrying charges and interest expenses 42 35610 29138 26590 15890 62220 45041
Deductions for CPP or QPP contributions on self-employment and other earnings 43 73410 51095 60130 33239 133610 84388
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 16270 938 17520 903 33790 1841
Exploration and development expenses 45 460 8782 190 1533 650 10315
Other employment expenses 46 52150 227111 26330 79803 78490 306952
Clergy residence deduction 47 1220 12513 370 2637 1590 15169
Other deductions 48 37910 29670 34610 23417 72540 53754
Total deductions before adjustments 49 603450 2227777 627090 2129674 1230750 4358450
Social benefits repayment 50 16780 17268 1280 1099 18060 18367
Net income after adjustments 51 1035710 38797571 1078980 29454349 2117830 68279069
Canadian Forces personnel and police deduction 52 2830 55105 310 5641 3130 60746
Employee home relocation loan deduction 53 60 8 30 4 80 12
Security options deductions 54 1570 14776 970 6586 2550 21362
Other payments deductions 55 83900 514433 102110 715845 186030 1230439
Limited partnership losses of other years 56            
Non-capital losses of other years 57 890 4930 740 3462 1640 8415
Net capital losses of other years 58 7890 10593 4370 4911 12260 15504
Capital gains deduction 59 960 45914 650 23618 1620 69789
Northern residents deductions 60 17820 58721 10690 32325 28510 91046
Additional deductions 61 2070 33831 1320 13537 3490 48766
Farming/fishing losses of prior years 62 250 2154 50 216 310 2397
Total deductions from net income 63 116810 740491 120190 806146 237140 1548503
Taxable income assessed 64 1006550 38062110 1057590 28649199 2067180 66736611
Basic personal amount 65 1046820 10753001 1090270 11186845 2141120 21977383
Age amount 66            
Spouse or common-law partner amount 67 107210 767260 46220 333138 153900 1104469
Amount for eligible dependant 68 9790 95586 101250 1023968 111060 1119699
Amount for children 17 and under 69 152730 518318 198690 666625 351850 1186772
Amount for infirm dependants age 18 or older 70 110 574 100 338 210 912
CPP or QPP contributions through employment 71 863100 1264611 813120 1001467 1676350 2266155
CPP or QPP contributions self-employment and other eligible earnings 72 73410 51095 60130 33239 133610 84388
Employment Insurance premiums 73 850540 435343 819290 360785 1669990 796165
Employment Insurance premiums on self-employment and other eligible earnings 74 50 15 760 258 800 273
PPIP premiums paid 75 202090 34333 188550 26245 390660 60578
PPIP premiums payable on employment income 76 7520 1102 6340 889 13860 1991
PPIP premiums payable on self-employment income 77 16670 1213 17880 1166 34550 2379
Canada employment amount 78 904500 940893 877760 907142 1782510 1848275
Public transit amount 79 97160 74280 110590 83747 207890 158088
Children's fitness amount 80 31310 9392 43810 13438 75120 22833
Home buyers' amount 81 33810 154353 23860 105269 57680 259656
Adoption expenses 82 90 429 60 230 160 659
Pension income amount 83 740 907 810 1126 1550 2039
Caregiver amount 84 2490 10864 1940 8683 4430 19546
Disability amount 85 8030 57811 6010 43256 14030 101067
Disability amount transferred from a dependant 86 2740 28820 3700 39996 6450 68828
Interest paid on student loans 87 79840 39852 121870 65317 201710 105177
Tuition, education, and textbook amounts 88 149080 888135 187400 1058359 336510 1946675
Tuition, education, and textbook amounts transferred from a child 89 240 550 250 416 490 968
Amounts transferred from spouse 90 27350 97777 29660 108588 57340 207546
Allowable portion of medical expenses 91 67730 80535 125420 151120 193400 232026
Total tax credits on personal amounts 92 1047810 2446057 1090710 2583248 2142600 5036183
Allowable charitable donations and government gifts 93 169360 136311 173620 91383 343180 228115
Eligible cultural, ecological gifts 94 220 186 250 92 470 278
Total tax credit on donations and gifts 95 166410 36704 170790 23204 337400 60024
Total federal non-refundable tax credits 96 1047820 2482761 1090710 2606452 2142620 5096207
Federal dividend tax credit 97 76240 84053 61640 52067 137890 136150
Overseas employment tax credit 98 890 6654 110 588 990 7242
Minimum tax carryover 99 440 1137 300 859 740 2000
Basic federal tax 100 766630 4147355 655700 2454417 1422960 6604350
Federal foreign tax credit 101 21190 21918 15140 8737 36340 30686
Federal political contribution tax credit 102 1680 242 720 93 2400 336
Investment tax credit 103 510 613 150 145 670 759
Labour-sponsored funds tax credit 104 9450 3504 6330 1798 15780 5302
Alternative minimum tax payable 105 680 2797 280 1279 970 4076
Net federal tax 106 765290 4121953 654340 2444115 1420250 6568946
CPP contributions payable on self-employment and other earnings 107 58940 84090 44790 49647 103800 133846
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 50 15 760 258 800 273
Social benefits repayment 109 16780 17268 1280 1099 18060 18367
Net provincial or territorial tax 110 575190 1712374 487040 1001441 1062690 2714701
Total tax payable 111 804910 5935886 701150 3496694 1506750 9436454
Final Basic Table 4: All returns by age and sex, All Canada
Item Item code Age group: 30 to 34 males # Age group: 30 to 34 males $ Age group: 30 to 34 females # Age group: 30 to 34 females $ Age group: 30 to 34 total # Age group: 30 to 34 total $
Number of taxable returns 1 838880   721200   1560850  
Number of non-taxable returns 2 183500   360860   546820  
Total number of returns 3 1022380   1082060   2107670  
Employment income 4 882130 43328626 858520 28831439 1741880 72172059
Commissions (from employment) 5 33850 1017380 22590 319834 56440 1337214
Other employment income 6 99420 446909 72060 282624 171630 731977
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 3660 25780 6040 36971 9710 62770
Other pensions or superannuation 9 910 5434 880 5293 1800 10758
Elected split-pension amount 10 140 859 830 6245 970 7207
Universal Child Care Benefit (UCCB) 11 80810 123392 417110 671571 498380 795834
Employment Insurance and other benefits 12 184620 1141838 247270 2190381 431880 3332221
Taxable amount of dividends 13 99990 1167671 82870 749456 182890 1918057
Interest and other investment income 14 136240 98737 150570 93713 287010 192686
Net partnership income 15 2270 1108 1370 325 3800 1632
Registered disability savings plan (RDSP) income 16            
Net rental income 17 52280 21868 45890 32566 98220 54514
Taxable capital gains 18 48140 281014 37290 147923 85540 431352
Support payments received 19 110 523 5060 23604 5170 24199
Registered Retirement Savings Plan (RRSP) income 20 124270 311902 108720 213260 233000 525174
Other income 21 117650 386677 105410 322290 223140 709660
Net business income 22 99780 1466516 88830 802011 188980 2275039
Net professional income 23 13170 685682 16440 658264 29660 1346017
Net commission income 24 9770 196408 9240 97122 19020 293574
Net farming income 25 11340 54278 5200 16874 16940 77526
Net fishing income 26 1660 24215 440 4186 2100 28401
Workers' compensation benefits 27 21740 139733 21300 120178 43040 259928
Social assistance payments 28 61040 428038 72180 572723 133240 1000892
Net federal supplements 29 10 34 10 59 30 94
Total income assessed 30 1015710 51354625 1073900 36198911 2092300 87588788
Registered pension plan (RPP) contributions 31 234390 772013 300020 873073 534460 1645235
RRSP deduction 32 347800 1641981 319580 1038589 667400 2680635
Saskatchewan Pension Plan (SPP) deduction 33 70 38 90 44 160 81
Deduction for elected split-pension amount 34 190 590 110 276 300 866
Annual union, professional, or like dues 35 274530 210767 311350 193929 585900 404708
Universal Child Care Benefit repayment 36 390 215 2510 1783 2910 2002
Child care expenses 37 61920 244859 239860 877798 301790 1122692
Disability supports deductions 38 40 160 40 110 80 270
Business investment loss 39 560 9793 240 3622 800 13416
Moving expenses 40 9220 50288 5420 22659 14640 72954
Support payments made 41 1690 8355 110 239 1790 8594
Carrying charges and interest expenses 42 54400 69891 37940 33894 92370 103849
Deductions for CPP or QPP contributions on self-employment and other earnings 43 84130 70074 72080 45689 156270 115807
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 20140 1444 21550 1305 41690 2749
Exploration and development expenses 45 1090 26653 400 6165 1500 32820
Other employment expenses 46 63040 326429 29290 105009 92330 431489
Clergy residence deduction 47 1790 22047 420 3909 2210 25956
Other deductions 48 39200 39366 38910 32948 78150 73409
Total deductions before adjustments 49 676090 3494963 690570 3241041 1366890 6737533
Social benefits repayment 50 18020 18706 1770 1532 19790 20238
Net income after adjustments 51 1012050 47878558 1068510 32988036 2083040 80900652
Canadian Forces personnel and police deduction 52 2120 42188 280 4947 2400 47134
Employee home relocation loan deduction 53 160 29 40 7 200 36
Security options deductions 54 3290 56864 1660 18111 4950 74975
Other payments deductions 55 81740 567805 92810 692961 174570 1260914
Limited partnership losses of other years 56 20 16 10 165 30 181
Non-capital losses of other years 57 1320 14026 1230 6610 2550 20648
Net capital losses of other years 58 12340 22845 6660 8789 19000 31642
Capital gains deduction 59 1480 74265 920 38431 2410 113910
Northern residents deductions 60 16650 61255 9490 31988 26140 93243
Additional deductions 61 2380 42360 1350 14253 3850 58267
Farming/fishing losses of prior years 62 440 5126 140 732 580 5944
Total deductions from net income 63 119900 886777 113390 816993 233470 1706893
Taxable income assessed 64 982140 46994543 1043380 32172441 2027890 79197934
Basic personal amount 65 1020450 10471314 1080820 11097235 2103680 21591059
Age amount 66            
Spouse or common-law partner amount 67 162720 1176241 55880 401949 218950 1580931
Amount for eligible dependant 68 17770 178043 132980 1344159 150760 1522322
Amount for children 17 and under 69 327470 1265363 309330 1166469 637250 2434820
Amount for infirm dependants age 18 or older 70 170 599 120 456 290 1055
CPP or QPP contributions through employment 71 836480 1379397 777110 1049372 1613680 2428846
CPP or QPP contributions self-employment and other eligible earnings 72 84130 70074 72080 45689 156270 115807
Employment Insurance premiums 73 805280 454455 769840 362424 1575220 816912
Employment Insurance premiums on self-employment and other eligible earnings 74 100 30 820 312 920 342
PPIP premiums paid 75 207910 41094 190140 30216 398060 71311
PPIP premiums payable on employment income 76 7410 1370 5860 1036 13270 2406
PPIP premiums payable on self-employment income 77 20470 1868 21800 1684 42280 3552
Canada employment amount 78 868260 903964 833230 861098 1701670 1765234
Public transit amount 79 85780 74090 83580 69510 169410 143628
Children's fitness amount 80 127890 54707 120180 50646 248080 105360
Home buyers' amount 81 20730 95881 13070 59004 33800 154901
Adoption expenses 82 270 1665 160 829 430 2495
Pension income amount 83 980 1429 1620 2642 2610 4080
Caregiver amount 84 5390 25544 4220 19476 9600 45020
Disability amount 85 7890 56845 6730 48527 14620 105380
Disability amount transferred from a dependant 86 8060 89565 8920 99221 16980 188866
Interest paid on student loans 87 65900 30699 91470 43888 157380 74587
Tuition, education, and textbook amounts 88 79700 384961 99930 403731 179660 788774
Tuition, education, and textbook amounts transferred from a child 89 1010 2277 960 1919 1970 4196
Amounts transferred from spouse 90 34530 126289 40440 163273 75240 290714
Allowable portion of medical expenses 91 82520 125003 146840 217914 229560 343312
Total tax credits on personal amounts 92 1021240 2551915 1081120 2631403 2104810 5187887
Allowable charitable donations and government gifts 93 226070 232699 192260 120597 418500 353693
Eligible cultural, ecological gifts 94 270 189 240 170 510 360
Total tax credit on donations and gifts 95 223510 63386 190230 31642 413920 95137
Total federal non-refundable tax credits 96 1021250 2615301 1081130 2663045 2104840 5283025
Federal dividend tax credit 97 97550 158838 77610 102656 175190 261609
Overseas employment tax credit 98 1040 9323 80 542 1120 9864
Minimum tax carryover 99 790 1926 410 984 1190 2913
Basic federal tax 100 804550 5903993 677730 3144295 1482980 9052121
Federal foreign tax credit 101 27610 43743 19810 13188 47440 56970
Federal political contribution tax credit 102 2430 394 1050 158 3480 551
Investment tax credit 103 1150 2235 400 588 1560 2823
Labour-sponsored funds tax credit 104 14590 5474 10080 2869 24680 8343
Alternative minimum tax payable 105 1050 3749 490 2240 1540 6036
Net federal tax 106 802970 5853716 676420 3128430 1480090 8986514
CPP contributions payable on self-employment and other earnings 107 66210 112383 53000 66852 119270 179316
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 100 30 820 312 920 342
Social benefits repayment 109 18020 18706 1770 1532 19790 20238
Net provincial or territorial tax 110 596160 2441061 496500 1285081 1093120 3727362
Total tax payable 111 838880 8426151 721200 4482427 1560850 12914247
Final Basic Table 4: All returns by age and sex, All Canada
Item Item code Age group: 35 to 39 males # Age group: 35 to 39 males $ Age group: 35 to 39 females # Age group: 35 to 39 females $ Age group: 35 to 39 total # Age group: 35 to 39 total $
Number of taxable returns 1 870510   745530   1617040  
Number of non-taxable returns 2 182600   350730   535580  
Total number of returns 3 1053110   1096260   2152620  
Employment income 4 883750 50403458 864630 32652787 1749670 83070069
Commissions (from employment) 5 33260 1463005 20470 390496 53730 1853521
Other employment income 6 108310 619519 75240 334543 183670 956662
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 7290 52293 12610 80971 19900 133287
Other pensions or superannuation 9 2060 22987 1650 13411 3720 36457
Elected split-pension amount 10 390 2184 2820 23835 3210 26104
Universal Child Care Benefit (UCCB) 11 91550 136013 309810 459770 401670 596289
Employment Insurance and other benefits 12 162940 1073393 174590 1356343 337530 2429737
Taxable amount of dividends 13 124160 1991926 106550 1232818 230740 3225726
Interest and other investment income 14 158860 165842 177970 155740 337020 322093
Net partnership income 15 4130 2847 2390 5280 6830 9087
Registered disability savings plan (RDSP) income 16 20 4     20 11
Net rental income 17 65420 57739 57900 62347 123370 120186
Taxable capital gains 18 58720 541263 47720 252777 106650 801395
Support payments received 19 190 790 9050 60071 9240 60887
Registered Retirement Savings Plan (RRSP) income 20 158500 476460 138150 345743 296660 822260
Other income 21 125560 487007 114720 372241 240350 861216
Net business income 22 115610 1816349 101590 1049594 217610 2873045
Net professional income 23 15970 1233015 18520 932331 34650 2168076
Net commission income 24 10930 264000 10420 134481 21360 398586
Net farming income 25 13640 60162 6780 20420 20760 85756
Net fishing income 26 2270 32915 580 5880 2850 38795
Workers' compensation benefits 27 25320 207953 17480 107821 42800 315774
Social assistance payments 28 63190 464954 69140 571049 132350 1036206
Net federal supplements 29 20 103 20 42 30 151
Total income assessed 30 1046640 61576184 1085550 40620799 2135040 102241374
Registered pension plan (RPP) contributions 31 254080 968516 311810 1035544 565940 2004194
RRSP deduction 32 384610 2175586 332800 1288011 717430 3463714
Saskatchewan Pension Plan (SPP) deduction 33 70 36 80 42 150 78
Deduction for elected split-pension amount 34 720 4243 290 870 1010 5114
Annual union, professional, or like dues 35 281320 226937 315220 210325 596550 437271
Universal Child Care Benefit repayment 36 340 246 1780 1286 2120 1535
Child care expenses 37 91200 387973 249150 941683 340360 1329676
Disability supports deductions 38 40 116 60 182 100 298
Business investment loss 39 840 16982 370 5764 1200 22746
Moving expenses 40 6680 48276 3600 20573 10290 68851
Support payments made 41 5120 36646 210 937 5330 37583
Carrying charges and interest expenses 42 78030 137324 53400 64914 131500 202293
Deductions for CPP or QPP contributions on self-employment and other earnings 43 97280 87428 84730 58254 182050 145710
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 22030 1783 23010 1590 45040 3373
Exploration and development expenses 45 2400 79246 890 12868 3300 92146
Other employment expenses 46 73050 427911 33480 132643 106540 560559
Clergy residence deduction 47 2140 29130 490 5119 2640 34274
Other deductions 48 39250 53575 37790 42510 77100 97948
Total deductions before adjustments 49 729840 4681955 712100 3823117 1442210 8507364
Social benefits repayment 50 18530 19658 2370 2190 20900 21848
Net income after adjustments 51 1042110 56933909 1078570 36838015 2123180 93815410
Canadian Forces personnel and police deduction 52 1760 37451 260 5069 2020 42519
Employee home relocation loan deduction 53 220 113 40 11 260 124
Security options deductions 54 5010 123368 2050 30839 7060 154384
Other payments deductions 55 87390 673010 85920 678931 173340 1352150
Limited partnership losses of other years 56 40 657 10 52 50 709
Non-capital losses of other years 57 1670 17190 2060 10407 3750 27748
Net capital losses of other years 58 16930 44538 10190 19870 27130 64425
Capital gains deduction 59 2120 137073 1240 64987 3360 202600
Northern residents deductions 60 16270 62268 9570 33821 25840 96094
Additional deductions 61 2620 37614 1200 14679 3960 55801
Farming/fishing losses of prior years 62 600 6217 250 1461 860 7717
Total deductions from net income 63 131890 1139499 111450 860128 243560 2004272
Taxable income assessed 64 1008740 55798213 1048510 35979892 2059600 91817063
Basic personal amount 65 1051040 10801302 1095110 11268075 2148070 22086915
Age amount 66            
Spouse or common-law partner amount 67 195070 1444495 60480 438344 255780 1884629
Amount for eligible dependant 68 28570 286197 158380 1592578 186970 1879004
Amount for children 17 and under 69 442350 1843484 364920 1395162 807670 3241773
Amount for infirm dependants age 18 or older 70 280 1022 270 1066 550 2087
CPP or QPP contributions through employment 71 839590 1445556 782900 1125561 1622580 2571207
CPP or QPP contributions self-employment and other eligible earnings 72 97280 87428 84730 58254 182050 145710
Employment Insurance premiums 73 790120 464508 763050 382100 1553280 846644
Employment Insurance premiums on self-employment and other eligible earnings 74 90 32 400 141 490 173
PPIP premiums paid 75 191800 40426 176320 30946 368120 71373
PPIP premiums payable on employment income 76 7030 1433 5300 1057 12340 2490
PPIP premiums payable on self-employment income 77 22250 2305 23220 2051 45480 4356
Canada employment amount 78 872180 908044 833250 862353 1705600 1770564
Public transit amount 79 78180 71570 75360 66341 153570 137926
Children's fitness amount 80 231310 132240 174200 93687 405530 225942
Home buyers' amount 81 12370 57863 7870 36078 20240 93946
Adoption expenses 82 490 3584 280 1829 770 5413
Pension income amount 83 2330 3922 4300 7790 6650 11735
Caregiver amount 84 11480 57622 8270 40032 19750 97663
Disability amount 85 8880 64059 8390 60524 17270 124590
Disability amount transferred from a dependant 86 14730 167976 13100 143517 27840 311516
Interest paid on student loans 87 34590 16485 43340 21166 77940 37651
Tuition, education, and textbook amounts 88 53440 208410 73640 245111 127080 453563
Tuition, education, and textbook amounts transferred from a child 89 5940 18683 8660 29747 14600 48430
Amounts transferred from spouse 90 37380 140542 43210 181988 80790 323489
Allowable portion of medical expenses 91 99750 179750 166180 286707 266110 466825
Total tax credits on personal amounts 92 1051740 2767340 1095330 2755831 2149020 5526842
Allowable charitable donations and government gifts 93 272680 351420 213760 168633 486620 520555
Eligible cultural, ecological gifts 94 320 728 230 516 550 1244
Total tax credit on donations and gifts 95 270460 96775 211930 44886 482570 141800
Total federal non-refundable tax credits 96 1051760 2864115 1095340 2800717 2149090 5668642
Federal dividend tax credit 97 120400 274985 97420 167979 217850 443097
Overseas employment tax credit 98 960 9246 60 467 1020 9713
Minimum tax carryover 99 1240 3685 670 1624 1910 5316
Basic federal tax 100 830290 7670121 696530 3783135 1527770 11458884
Federal foreign tax credit 101 34810 59511 24870 15277 59710 74865
Federal political contribution tax credit 102 3330 580 1410 244 4740 824
Investment tax credit 103 2270 5546 740 993 3030 6540
Labour-sponsored funds tax credit 104 16100 6489 11300 3614 27390 10103
Alternative minimum tax payable 105 1530 7182 900 3568 2430 10761
Net federal tax 106 828310 7601990 695070 3764181 1524320 11372853
CPP contributions payable on self-employment and other earnings 107 77260 140432 63850 86343 141150 226831
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 90 32 400 141 490 173
Social benefits repayment 109 18530 19658 2370 2190 20900 21848
Net provincial or territorial tax 110 635290 3299848 528700 1604760 1164610 4906155
Total tax payable 111 870510 11062385 745530 5457837 1617040 16528508
Final Basic Table 4: All returns by age and sex, All Canada
Item Item code Age group: 40 to 44 males # Age group: 40 to 44 males $ Age group: 40 to 44 females # Age group: 40 to 44 females $ Age group: 40 to 44 total # Age group: 40 to 44 total $
Number of taxable returns 1 924100   825940   1751190  
Number of non-taxable returns 2 198170   332790   532860  
Total number of returns 3 1122270   1158730   2284050  
Employment income 4 913070 56229861 928200 37422879 1842350 93666614
Commissions (from employment) 5 32020 1610462 20310 466235 52330 2076697
Other employment income 6 121940 798095 83070 421563 205120 1224265
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 15180 111809 25980 172853 41180 284726
Other pensions or superannuation 9 5780 99498 3490 37232 9270 136847
Elected split-pension amount 10 970 5160 7900 72678 8880 77892
Universal Child Care Benefit (UCCB) 11 56260 77021 120950 156458 177350 233718
Employment Insurance and other benefits 12 157190 1068367 138090 840155 295280 1908527
Taxable amount of dividends 13 152940 2783076 140950 1582253 293920 4365775
Interest and other investment income 14 192510 306893 221030 271180 413770 579301
Net partnership income 15 6660 8421 3980 4447 10940 14872
Registered disability savings plan (RDSP) income 16     10 2 20 7
Net rental income 17 78130 109421 70180 97413 148360 206985
Taxable capital gains 18 70390 785592 62670 378105 133410 1181971
Support payments received 19 250 1576 12500 113845 12750 115440
Registered Retirement Savings Plan (RRSP) income 20 158560 610144 136410 468839 294980 1078994
Other income 21 142420 679878 134530 457228 277010 1138415
Net business income 22 131480 2165522 110100 1238346 242000 3411050
Net professional income 23 17930 1634575 19070 1001319 37190 2638997
Net commission income 24 12140 330742 11600 189565 23740 520325
Net farming income 25 18570 89840 9610 31663 28510 127011
Net fishing income 26 2840 44199 750 7446 3590 51645
Workers' compensation benefits 27 33480 321245 20360 137954 53840 459199
Social assistance payments 28 71780 554744 71220 600544 143020 1155472
Net federal supplements 29 20 53 20 106 40 159
Total income assessed 30 1114950 70426197 1144260 46170310 2261900 116654904
Registered pension plan (RPP) contributions 31 278060 1127732 343240 1194670 621350 2322556
RRSP deduction 32 413810 2572209 366430 1609103 780250 4181416
Saskatchewan Pension Plan (SPP) deduction 33 80 42 100 52 180 94
Deduction for elected split-pension amount 34 2860 22834 600 2176 3460 25017
Annual union, professional, or like dues 35 308570 256616 339370 235332 647950 491954
Universal Child Care Benefit repayment 36 250 180 890 686 1140 869
Child care expenses 37 79820 292910 168810 514870 248630 807794
Disability supports deductions 38 40 172 70 275 110 447
Business investment loss 39 960 24092 480 13384 1440 37476
Moving expenses 40 4990 39046 2900 17183 7880 56229
Support payments made 41 9030 81852 300 2601 9330 84453
Carrying charges and interest expenses 42 100600 222440 74060 106477 174760 329020
Deductions for CPP or QPP contributions on self-employment and other earnings 43 112850 104270 93900 66827 206780 171117
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 25180 2169 24910 1799 50090 3969
Exploration and development expenses 45 4000 117250 1540 23450 5540 140704
Other employment expenses 46 78240 474660 37150 158431 115390 633119
Clergy residence deduction 47 2430 33872 550 5949 2980 39832
Other deductions 48 41010 62679 39260 47547 80330 111828
Total deductions before adjustments 49 784830 5435027 751520 4000813 1536610 9437895
Social benefits repayment 50 20630 22163 3060 2900 23690 25063
Net income after adjustments 51 1108890 65059883 1136140 42224502 2247360 107342160
Canadian Forces personnel and police deduction 52 1520 34956 210 4351 1730 39307
Employee home relocation loan deduction 53 250 48 60 9 310 57
Security options deductions 54 5580 235425 2130 39526 7700 274964
Other payments deductions 55 103800 876043 90750 738643 194570 1614870
Limited partnership losses of other years 56 80 984 30 88 110 1072
Non-capital losses of other years 57 2120 19911 2540 13900 4700 33986
Net capital losses of other years 58 21690 79649 14720 32819 36420 112486
Capital gains deduction 59 2730 176765 1710 98811 4440 275785
Northern residents deductions 60 16340 62836 9950 34408 26290 97244
Additional deductions 61 2280 36752 1220 15021 3650 54462
Farming/fishing losses of prior years 62 870 8166 350 2477 1220 10666
Total deductions from net income 63 153720 1531536 122120 980054 276040 2514899
Taxable income assessed 64 1066650 63532456 1098130 41247213 2166960 104834187
Basic personal amount 65 1120160 11539443 1157730 11943047 2279330 23496334
Age amount 66            
Spouse or common-law partner amount 67 193570 1463627 63390 462157 257140 1927218
Amount for eligible dependant 68 35730 350352 158270 1564599 194020 1915236
Amount for children 17 and under 69 463310 1889865 347020 1213835 810670 3106334
Amount for infirm dependants age 18 or older 70 470 1805 470 1715 940 3519
CPP or QPP contributions through employment 71 867230 1517566 843780 1257497 1711070 2775137
CPP or QPP contributions self-employment and other eligible earnings 72 112850 104270 93900 66827 206780 171117
Employment Insurance premiums 73 801680 477591 814250 422083 1615990 899700
Employment Insurance premiums on self-employment and other eligible earnings 74 70 24 150 52 220 76
PPIP premiums paid 75 203640 44198 194310 35392 397950 79590
PPIP premiums payable on employment income 76 6910 1470 5380 1164 12290 2634
PPIP premiums payable on self-employment income 77 25390 2801 25080 2320 50480 5122
Canada employment amount 78 903100 940178 891340 924501 1794550 1864789
Public transit amount 79 77600 70666 83250 75207 160860 145887
Children's fitness amount 80 250660 158527 166010 94856 416690 253391
Home buyers' amount 81 8340 39017 5650 25709 13990 64735
Adoption expenses 82 430 2954 320 2162 740 5116
Pension income amount 83 6550 12104 11020 20630 17580 32752
Caregiver amount 84 17650 87596 12580 58913 30230 146528
Disability amount 85 12070 86989 12140 87544 24210 174541
Disability amount transferred from a dependant 86 18730 207446 14780 154389 33510 361853
Interest paid on student loans 87 15530 7829 20970 9939 36490 17768
Tuition, education, and textbook amounts 88 39250 134062 62890 191814 102140 325909
Tuition, education, and textbook amounts transferred from a child 89 37190 152692 44880 190623 82070 343315
Amounts transferred from spouse 90 34100 130625 37830 150339 72040 281575
Allowable portion of medical expenses 91 124800 244081 199290 372577 324260 617108
Total tax credits on personal amounts 92 1120790 2950166 1157900 2899484 2280150 5852593
Allowable charitable donations and government gifts 93 311550 465029 250590 255099 562320 720551
Eligible cultural, ecological gifts 94 330 906 230 374 560 1329
Total tax credit on donations and gifts 95 309360 128794 248780 62382 558330 191308
Total federal non-refundable tax credits 96 1120820 3078961 1157910 2961866 2280230 6043901
Federal dividend tax credit 97 146870 393028 127750 218816 274640 611903
Overseas employment tax credit 98 860 8642 50 435 910 9077
Minimum tax carryover 99 1740 5506 1060 2633 2800 8142
Basic federal tax 100 879170 9188201 777220 4563378 1657490 13761669
Federal foreign tax credit 101 42240 75830 33140 19641 75400 95722
Federal political contribution tax credit 102 4750 851 1930 314 6680 1166
Investment tax credit 103 3420 8236 1150 1736 4590 9973
Labour-sponsored funds tax credit 104 20140 8182 14910 5289 35060 13471
Alternative minimum tax payable 105 1970 8596 1270 5348 3240 13944
Net federal tax 106 876860 9099965 775490 4537882 1653440 13650272
CPP contributions payable on self-employment and other earnings 107 89710 166731 71020 99330 160750 266091
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 70 24 150 52 220 76
Social benefits repayment 109 20630 22163 3060 2900 23690 25063
Net provincial or territorial tax 110 667580 3949950 585990 1933193 1254210 5885099
Total tax payable 111 924100 13239147 825940 6573595 1751190 19827153
Final Basic Table 4: All returns by age and sex, All Canada
Item Item code Age group: 45 to 49 males # Age group: 45 to 49 males $ Age group: 45 to 49 females # Age group: 45 to 49 females $ Age group: 45 to 49 total # Age group: 45 to 49 total $
Number of taxable returns 1 1066740   979510   2047550  
Number of non-taxable returns 2 223110   336860   561610  
Total number of returns 3 1289840   1316370   2609160  
Employment income 4 1027890 66074864 1054840 43470630 2083770 109560814
Commissions (from employment) 5 32270 1664026 21300 510496 53580 2174521
Other employment income 6 145970 1032470 96410 523205 242470 1560477
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 30530 242182 52610 371292 83150 613529
Other pensions or superannuation 9 14880 305220 8590 111412 23470 416720
Elected split-pension amount 10 2980 16028 23520 233274 26500 249398
Universal Child Care Benefit (UCCB) 11 22900 29367 23920 27142 46850 56561
Employment Insurance and other benefits 12 174230 1193938 149160 828558 323390 2022497
Taxable amount of dividends 13 208690 3759280 198930 2071718 407670 5831509
Interest and other investment income 14 264360 520421 306870 460910 571450 981886
Net partnership income 15 10920 8672 6590 3471 17910 15162
Registered disability savings plan (RDSP) income 16 20 47 20 3 30 50
Net rental income 17 98540 205098 87220 151749 185800 357031
Taxable capital gains 18 94640 1212522 88770 579658 183900 1810801
Support payments received 19 350 3068 15450 186004 15810 189163
Registered Retirement Savings Plan (RRSP) income 20 148650 817691 132080 629936 280740 1447676
Other income 21 181390 1007967 178170 633619 359630 1642625
Net business income 22 150720 2558034 121850 1380675 273100 3947115
Net professional income 23 20920 2034188 20610 1072974 41720 3111115
Net commission income 24 14070 406303 12470 233421 26540 639760
Net farming income 25 28240 158697 14500 50840 43010 214859
Net fishing income 26 3500 50262 880 8861 4380 59123
Workers' compensation benefits 27 47820 499772 28330 211424 76150 711203
Social assistance payments 28 84020 675023 78660 674567 162690 1349676
Net federal supplements 29 30 80 20 74 50 154
Total income assessed 30 1281440 84475218 1298600 54425914 2582780 138963427
Registered pension plan (RPP) contributions 31 333630 1395139 408690 1433547 742360 2828868
RRSP deduction 32 492570 3253579 445950 2090605 938530 5344435
Saskatchewan Pension Plan (SPP) deduction 33 100 54 150 81 250 136
Deduction for elected split-pension amount 34 7720 71279 1490 6052 9210 77331
Annual union, professional, or like dues 35 376310 317176 396520 276719 772840 593903
Universal Child Care Benefit repayment 36 160 120 420 213 580 333
Child care expenses 37 49300 149248 76980 180596 126270 329851
Disability supports deductions 38 80 366 80 183 150 549
Business investment loss 39 1140 34548 600 13113 1740 47662
Moving expenses 40 4360 34597 3030 18008 7390 52605
Support payments made 41 13820 162296 400 4267 14220 166563
Carrying charges and interest expenses 42 137480 331651 107840 164762 245430 496517
Deductions for CPP or QPP contributions on self-employment and other earnings 43 133070 125219 104920 75441 238030 200681
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 30340 2725 26930 1941 57280 4666
Exploration and development expenses 45 6290 188220 2540 40362 8830 228600
Other employment expenses 46 86410 517364 40660 176628 127070 694021
Clergy residence deduction 47 3180 45285 790 8924 3970 54213
Other deductions 48 47320 81996 46580 72215 93960 156350
Total deductions before adjustments 49 912410 6710862 853990 4563656 1766680 11277283
Social benefits repayment 50 24830 27343 3680 3696 28510 31039
Net income after adjustments 51 1273950 77853480 1289680 49933440 2565930 127848318
Canadian Forces personnel and police deduction 52 1170 28902 140 2466 1310 31368
Employee home relocation loan deduction 53 240 47 50 8 290 55
Security options deductions 54 6430 355378 2610 62609 9030 418048
Other payments deductions 55 129890 1174875 105970 886066 235880 2061034
Limited partnership losses of other years 56 110 3842 50 130 160 3972
Non-capital losses of other years 57 2710 27826 3000 17535 5750 45699
Net capital losses of other years 58 30120 137740 22900 56047 53020 193861
Capital gains deduction 59 3950 282710 2460 150720 6410 434223
Northern residents deductions 60 18760 70065 11530 39327 30290 109398
Additional deductions 61 2090 39207 1400 19321 3660 63482
Farming/fishing losses of prior years 62 1250 11601 600 4915 1850 16641
Total deductions from net income 63 191960 2132193 148470 1239145 340700 3377781
Taxable income assessed 64 1218910 75729204 1240980 48699121 2462030 124483492
Basic personal amount 65 1287680 13297250 1315340 13598140 2603980 26904815
Age amount 66            
Spouse or common-law partner amount 67 193750 1480371 67690 490701 261570 1972185
Amount for eligible dependant 68 33210 314726 119240 1140891 152470 1455820
Amount for children 17 and under 69 392860 1408874 240140 722762 633250 2133359
Amount for infirm dependants age 18 or older 70 960 3377 840 2962 1800 6352
CPP or QPP contributions through employment 71 976850 1729733 964150 1455258 1941070 3185064
CPP or QPP contributions self-employment and other eligible earnings 72 133070 125219 104920 75441 238030 200681
Employment Insurance premiums 73 894640 537878 924870 484773 1819570 1022675
Employment Insurance premiums on self-employment and other eligible earnings 74 80 26 120 39 200 65
PPIP premiums paid 75 237520 52485 230410 41882 467940 94367
PPIP premiums payable on employment income 76 7790 1731 5960 1319 13750 3050
PPIP premiums payable on self-employment income 77 30610 3522 27140 2503 57750 6025
Canada employment amount 78 1019240 1060990 1015790 1054981 2035120 2116059
Public transit amount 79 82840 73538 92180 84624 175030 158170
Children's fitness amount 80 188210 111069 101380 53311 289610 164391
Home buyers' amount 81 5820 27073 4340 19759 10160 46832
Adoption expenses 82 280 2001 160 1189 440 3190
Pension income amount 83 17480 33333 30980 59193 48470 92544
Caregiver amount 84 21180 97682 15890 68244 37080 165981
Disability amount 85 18470 133170 19180 138276 37640 271454
Disability amount transferred from a dependant 86 20100 204303 15090 141171 35200 345569
Interest paid on student loans 87 8440 4085 13700 6200 22140 10292
Tuition, education, and textbook amounts 88 32120 97605 54790 154398 86910 252011
Tuition, education, and textbook amounts transferred from a child 89 130020 646385 100960 487116 230980 1133515
Amounts transferred from spouse 90 29540 115268 28670 111791 58270 227406
Allowable portion of medical expenses 91 159030 318000 246160 454296 405350 772724
Total tax credits on personal amounts 92 1288290 3281954 1315500 3127683 2604790 6411689
Allowable charitable donations and government gifts 93 380860 678905 314270 319296 695270 998553
Eligible cultural, ecological gifts 94 320 2131 270 517 590 2649
Total tax credit on donations and gifts 95 378580 189576 312320 86430 691050 276104
Total federal non-refundable tax credits 96 1288340 3471530 1315520 3214112 2604900 6687793
Federal dividend tax credit 97 199340 542006 181530 293742 380900 835813
Overseas employment tax credit 98 1120 11592 60 476 1180 12068
Minimum tax carryover 99 2520 8710 1680 4422 4200 13132
Basic federal tax 100 1020030 11259010 933620 5554692 1954910 16823674
Federal foreign tax credit 101 56900 97815 48900 20591 105830 118671
Federal political contribution tax credit 102 6900 1240 3110 500 10000 1740
Investment tax credit 103 4960 13541 1760 2579 6740 16120
Labour-sponsored funds tax credit 104 30620 14232 23010 8810 53620 23042
Alternative minimum tax payable 105 2780 14709 1730 8168 4510 22885
Net federal tax 106 1017340 11138760 931610 5524047 1950210 16674874
CPP contributions payable on self-employment and other earnings 107 105000 197960 80140 113904 185170 311900
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 80 26 120 39 200 65
Social benefits repayment 109 24830 27343 3680 3696 28510 31039
Net provincial or territorial tax 110 762050 4765519 690060 2331272 1452770 7098977
Total tax payable 111 1066740 16130037 979510 7973400 2047550 24117726
Final Basic Table 4: All returns by age and sex, All Canada
Item Item code Age group: 50 to 54 males # Age group: 50 to 54 males $ Age group: 50 to 54 females # Age group: 50 to 54 females $ Age group: 50 to 54 total # Age group: 50 to 54 total $
Number of taxable returns 1 1003530   930060   1934950  
Number of non-taxable returns 2 212110   306690   520170  
Total number of returns 3 1215640   1236750   2455110  
Employment income 4 938200 61656868 952680 39220282 1891790 100897102
Commissions (from employment) 5 26810 1410924 16660 398110 43470 1809034
Other employment income 6 148420 1063602 98140 567254 246650 1634958
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 47720 403944 83310 614681 131060 1018729
Other pensions or superannuation 9 43410 1148976 32830 592838 76250 1742042
Elected split-pension amount 10 8740 49260 67060 719395 75810 768738
Universal Child Care Benefit (UCCB) 11 6610 8402 3710 4542 10320 12946
Employment Insurance and other benefits 12 158970 1099299 133840 736673 292810 1835975
Taxable amount of dividends 13 238350 4301515 226800 2216837 465180 6518810
Interest and other investment income 14 309070 751241 356230 659959 665470 1411847
Net partnership income 15 14470 6454 9060 4369 23990 13394
Registered disability savings plan (RDSP) income 16 10 14 20 5 30 20
Net rental income 17 98650 275803 87830 194744 186520 470677
Taxable capital gains 18 107760 1538441 103000 696061 211340 2256465
Support payments received 19 350 3384 13010 209103 13360 212517
Registered Retirement Savings Plan (RRSP) income 20 120080 893141 118170 750754 238260 1644030
Other income 21 206630 1433343 203240 812459 409940 2246927
Net business income 22 138450 2333875 108900 1189293 247800 3532302
Net professional income 23 22170 2284461 19170 911691 41520 3201526
Net commission income 24 13640 418820 11040 229383 24690 648316
Net farming income 25 32630 199171 15400 59681 48230 261198
Net fishing income 26 3310 48092 900 8806 4210 56898
Workers' compensation benefits 27 51810 564583 28990 231333 80790 795927
Social assistance payments 28 78220 644192 71320 613311 149550 1257593
Net federal supplements 29 20 41 30 157 50 198
Total income assessed 30 1207390 82537847 1219130 51641721 2429150 134248171
Registered pension plan (RPP) contributions 31 323650 1379698 391410 1401080 715120 2781169
RRSP deduction 32 475330 3351621 437480 2142613 912820 5494376
Saskatchewan Pension Plan (SPP) deduction 33 100 56 190 98 290 155
Deduction for elected split-pension amount 34 23740 253483 7730 43078 31470 296565
Annual union, professional, or like dues 35 371340 313167 378190 267361 749530 580530
Universal Child Care Benefit repayment 36 100 69 180 78 280 147
Child care expenses 37 18490 48104 17700 36246 36190 84350
Disability supports deductions 38 60 291 70 321 130 612
Business investment loss 39 1040 29015 570 13610 1610 42625
Moving expenses 40 3450 27630 2620 15682 6070 43312
Support payments made 41 13710 212964 340 3981 14060 216954
Carrying charges and interest expenses 42 158490 411896 127620 204455 286250 616455
Deductions for CPP or QPP contributions on self-employment and other earnings 43 126080 120820 93420 66907 219530 187745
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 29170 2711 22740 1624 51910 4335
Exploration and development expenses 45 8360 245564 3370 46977 11750 292570
Other employment expenses 46 75700 451687 34560 148469 110280 600308
Clergy residence deduction 47 3420 49700 1030 12577 4450 62277
Other deductions 48 45290 78630 44290 58813 89640 139529
Total deductions before adjustments 49 865780 6977106 794120 4463969 1660210 11444013
Social benefits repayment 50 22570 26651 3040 3241 25620 29892
Net income after adjustments 51 1199620 75653175 1211110 47238883 2412950 122959231
Canadian Forces personnel and police deduction 52 490 11913 50 886 530 12799
Employee home relocation loan deduction 53 200 38 50 9 240 47
Security options deductions 54 6130 491598 2260 70366 8390 562162
Other payments deductions 55 128160 1208914 99390 844801 227560 2053817
Limited partnership losses of other years 56 170 2346 60 154 240 2499
Non-capital losses of other years 57 2660 35779 2810 18957 5540 57526
Net capital losses of other years 58 35270 157483 28350 72902 63640 230452
Capital gains deduction 59 4670 329956 2880 163711 7550 494028
Northern residents deductions 60 17970 66403 10550 36176 28530 102581
Additional deductions 61 1810 40934 1540 21432 3520 67269
Farming/fishing losses of prior years 62 1580 17040 670 5823 2260 22885
Total deductions from net income 63 193940 2362404 146220 1235216 340440 3606066
Taxable income assessed 64 1144910 73297237 1164260 46007483 2311200 119363495
Basic personal amount 65 1213500 12549118 1235780 12789316 2449900 25344547
Age amount 66            
Spouse or common-law partner amount 67 179790 1380307 63810 449377 243690 1830391
Amount for eligible dependant 68 16620 153443 47370 437519 64000 591050
Amount for children 17 and under 69 183380 573589 83420 219687 266910 793906
Amount for infirm dependants age 18 or older 70 1330 4488 1020 3386 2350 7874
CPP or QPP contributions through employment 71 888030 1568254 868240 1308475 1756320 2876796
CPP or QPP contributions self-employment and other eligible earnings 72 126080 120820 93420 66907 219530 187745
Employment Insurance premiums 73 808700 483598 829300 433202 1638060 916826
Employment Insurance premiums on self-employment and other eligible earnings 74 100 36 140 48 240 84
PPIP premiums paid 75 225490 49574 217320 38899 442810 88473
PPIP premiums payable on employment income 76 6850 1544 5110 1115 11960 2659
PPIP premiums payable on self-employment income 77 29410 3504 22930 2097 52340 5601
Canada employment amount 78 936220 971216 922640 956458 1858950 1927757
Public transit amount 79 65110 59103 77190 72619 142300 131728
Children's fitness amount 80 72230 38247 28160 13273 100400 51523
Home buyers' amount 81 3360 15542 2860 12992 6220 28534
Adoption expenses 82 120 879 80 475 200 1354
Pension income amount 83 51210 99270 95130 184352 146360 283650
Caregiver amount 84 19030 81187 14650 58208 33680 139416
Disability amount 85 23450 169045 24510 176741 47960 345794
Disability amount transferred from a dependant 86 15690 138530 11600 94017 27290 232547
Interest paid on student loans 87 4340 2081 7870 3467 12210 5550
Tuition, education, and textbook amounts 88 21390 58983 35610 89854 57010 148849
Tuition, education, and textbook amounts transferred from a child 89 140880 758088 83190 420695 224070 1178787
Amounts transferred from spouse 90 23800 98049 24230 108268 48060 206425
Allowable portion of medical expenses 91 165400 338589 249420 476214 414920 815062
Total tax credits on personal amounts 92 1214090 2957565 1235920 2762649 2450670 5721441
Allowable charitable donations and government gifts 93 384560 746581 321470 360385 706130 1107206
Eligible cultural, ecological gifts 94 320 4038 250 1240 570 5278
Total tax credit on donations and gifts 95 382460 209522 319680 98241 702240 307831
Total federal non-refundable tax credits 96 1214140 3167087 1235940 2860890 2450750 6029271
Federal dividend tax credit 97 226560 631924 206680 322167 433270 954152
Overseas employment tax credit 98 1120 12710 50 356 1170 13066
Minimum tax carryover 99 3190 11767 1940 5113 5130 16881
Basic federal tax 100 963430 11173323 894580 5351703 1859350 16536342
Federal foreign tax credit 101 65070 102801 58690 22133 123780 125394
Federal political contribution tax credit 102 8820 1573 4260 681 13080 2254
Investment tax credit 103 5950 15770 2040 3361 8010 19131
Labour-sponsored funds tax credit 104 38790 19622 30190 12906 68980 32529
Alternative minimum tax payable 105 3300 17233 1820 8022 5130 25307
Net federal tax 106 960910 11040369 892470 5314210 1854710 16368207
CPP contributions payable on self-employment and other earnings 107 99170 189785 72610 102885 171810 292708
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 100 36 140 48 240 84
Social benefits repayment 109 22570 26651 3040 3241 25620 29892
Net provincial or territorial tax 110 705910 4653883 645830 2224622 1352340 6880960
Total tax payable 111 1003530 15911026 930060 7645381 1934950 23572528
Final Basic Table 4: All returns by age and sex, All Canada
Item Item code Age group: 55 to 59 males # Age group: 55 to 59 males $ Age group: 55 to 59 females # Age group: 55 to 59 females $ Age group: 55 to 59 total # Age group: 55 to 59 total $
Number of taxable returns 1 854790   788450   1644530  
Number of non-taxable returns 2 197150   289840   488260  
Total number of returns 3 1051930   1078300   2132790  
Employment income 4 712780 42517844 696180 25642749 1409790 68175140
Commissions (from employment) 5 19370 943223 10640 222289 30010 1165512
Other employment income 6 156560 959131 95980 483224 252620 1446448
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 132920 815455 184920 1040057 317870 1855617
Other pensions or superannuation 9 170540 5418966 146520 3407223 317090 8826587
Elected split-pension amount 10 26910 178210 137440 1641108 164370 1819513
Universal Child Care Benefit (UCCB) 11 2050 2592 1430 1790 3480 4383
Employment Insurance and other benefits 12 129770 931002 99940 563315 229720 1494328
Taxable amount of dividends 13 236500 3893373 227200 2077888 463710 5971530
Interest and other investment income 14 327930 885141 372930 810537 701010 1696290
Net partnership income 15 16480 17429 10700 9334 27650 29400
Registered disability savings plan (RDSP) income 16 20 16     20 19
Net rental income 17 90080 351919 77960 232294 168060 584245
Taxable capital gains 18 109530 1456199 107930 705468 218140 2184097
Support payments received 19 270 2757 9730 182500 10000 185257
Registered Retirement Savings Plan (RRSP) income 20 112860 1051547 121450 931218 234310 1982798
Other income 21 236400 1775261 234040 1113179 470510 2892186
Net business income 22 119980 1913684 91490 937977 211840 2859361
Net professional income 23 23770 2264681 15940 631282 39870 2899169
Net commission income 24 13040 374111 9320 195385 22360 569560
Net farming income 25 31490 179280 14120 54919 45750 231748
Net fishing income 26 2860 37009 750 7453 3600 44462
Workers' compensation benefits 27 47890 572789 24810 229265 72700 802054
Social assistance payments 28 65830 554363 63670 538972 129510 1093464
Net federal supplements 29 790 2563 7340 21467 8130 24033
Total income assessed 30 1044920 67098545 1063110 41680896 2110530 108837200
Registered pension plan (RPP) contributions 31 224190 908128 264780 910105 489010 1818403
RRSP deduction 32 375220 2780915 328920 1653748 704150 4434716
Saskatchewan Pension Plan (SPP) deduction 33 110 59 190 106 300 165
Deduction for elected split-pension amount 34 95350 1147467 36480 250519 131830 1397988
Annual union, professional, or like dues 35 279940 217326 276110 182257 556060 399584
Universal Child Care Benefit repayment 36 60 38 110 47 170 84
Child care expenses 37 5240 12750 2510 5366 7750 18116
Disability supports deductions 38 60 301 70 401 130 703
Business investment loss 39 860 39347 510 13999 1370 53792
Moving expenses 40 2390 18820 1900 11421 4290 30243
Support payments made 41 11030 196634 210 2092 11240 198739
Carrying charges and interest expenses 42 161260 394584 132350 220021 293760 614705
Deductions for CPP or QPP contributions on self-employment and other earnings 43 113160 105436 77610 52081 190780 157521
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 26710 2450 18150 1227 44860 3678
Exploration and development expenses 45 8620 222317 3550 38822 12180 261175
Other employment expenses 46 55330 326329 24160 97437 79500 423785
Clergy residence deduction 47 3100 43782 910 10766 4000 54558
Other deductions 48 40980 84569 38970 61919 80000 149711
Total deductions before adjustments 49 727130 6501255 627670 3512335 1355060 10017665
Social benefits repayment 50 17420 23458 2420 2858 19830 26316
Net income after adjustments 51 1037970 60698218 1057120 38215832 2097190 98974822
Canadian Forces personnel and police deduction 52 130 3133 20 102 150 3235
Employee home relocation loan deduction 53 90 16 20 4 110 20
Security options deductions 54 4240 381645 1200 41936 5440 423896
Other payments deductions 55 112820 1129711 94360 789721 207190 1919563
Limited partnership losses of other years 56 180 607 100 365 280 972
Non-capital losses of other years 57 2620 30283 2320 16518 5010 47292
Net capital losses of other years 58 37120 167319 31770 84414 68900 251737
Capital gains deduction 59 4670 318517 2830 153344 7520 472455
Northern residents deductions 60 13760 50834 7880 27780 21640 78619
Additional deductions 61 1850 37820 1750 18874 3780 63009
Farming/fishing losses of prior years 62 1480 14787 570 3850 2050 18682
Total deductions from net income 63 174160 2134672 140490 1136907 314940 3279480
Taxable income assessed 64 994120 58571620 1016150 37082550 2012200 95707067
Basic personal amount 65 1050120 10869010 1077430 11155655 2127990 22029027
Age amount 66         10 49
Spouse or common-law partner amount 67 158120 1190428 50670 335863 208880 1527017
Amount for eligible dependant 68 6080 54806 12230 107442 18320 162258
Amount for children 17 and under 69 57310 165542 15770 39249 73100 204884
Amount for infirm dependants age 18 or older 70 1170 3897 860 2805 2030 6715
CPP or QPP contributions through employment 71 657710 1090609 615710 864340 1273470 1955006
CPP or QPP contributions self-employment and other eligible earnings 72 113160 105436 77610 52081 190780 157521
Employment Insurance premiums 73 594740 337694 583950 288513 1178730 626223
Employment Insurance premiums on self-employment and other eligible earnings 74 90 31 100 38 200 68
PPIP premiums paid 75 163780 32855 146060 23262 309840 56117
PPIP premiums payable on employment income 76 4540 945 3010 576 7550 1521
PPIP premiums payable on self-employment income 77 26920 3166 18300 1584 45220 4750
Canada employment amount 78 739660 746415 688500 700394 1428210 1446865
Public transit amount 79 41820 39197 52140 49682 93960 88879
Children's fitness amount 80 19210 9532 4010 1752 23230 11285
Home buyers' amount 81 1810 8297 1480 6678 3290 14977
Adoption expenses 82 50 239 30 152 70 391
Pension income amount 83 191820 376117 255850 499516 447710 875703
Caregiver amount 84 13750 55441 11050 41493 24800 96955
Disability amount 85 29650 213848 29430 212201 59080 426056
Disability amount transferred from a dependant 86 11210 88760 8620 63599 19830 152388
Interest paid on student loans 87 2000 1112 3290 1439 5290 2551
Tuition, education, and textbook amounts 88 12680 30900 19130 40276 31810 71176
Tuition, education, and textbook amounts transferred from a child 89 72700 381788 34960 171701 107660 553489
Amounts transferred from spouse 90 26730 108996 37160 181323 63920 290438
Allowable portion of medical expenses 91 175760 376655 251060 509815 426900 886642
Total tax credits on personal amounts 92 1050570 2443759 1077510 2302720 2128560 4747343
Allowable charitable donations and government gifts 93 346180 666657 287760 335860 634010 1002797
Eligible cultural, ecological gifts 94 310 4284 270 1902 590 6186
Total tax credit on donations and gifts 95 344360 187081 286330 91716 630750 278876
Total federal non-refundable tax credits 96 1050630 2630840 1077530 2394436 2128640 5026219
Federal dividend tax credit 97 222230 578051 204980 305127 427220 883213
Overseas employment tax credit 98 760 8296 30 242 800 8539
Minimum tax carryover 99 3330 10537 1940 4620 5270 15178
Basic federal tax 100 822130 8646971 759870 4122542 1583280 12779912
Federal foreign tax credit 101 66860 76465 64300 18376 131180 94881
Federal political contribution tax credit 102 10320 1799 5320 808 15650 2607
Investment tax credit 103 5530 14374 1740 2418 7270 16792
Labour-sponsored funds tax credit 104 30920 16542 22670 10378 53580 26920
Alternative minimum tax payable 105 3200 16805 1810 7182 5010 24002
Net federal tax 106 819720 8542384 757310 4092092 1578310 12647666
CPP contributions payable on self-employment and other earnings 107 88540 164222 61210 80885 149760 245113
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 90 31 100 38 200 68
Social benefits repayment 109 17420 23458 2420 2858 19830 26316
Net provincial or territorial tax 110 596390 3597117 546020 1730111 1142950 5329028
Total tax payable 111 854790 12327494 788450 5906253 1644530 18248743
Final Basic Table 4: All returns by age and sex, All Canada
Item Item code Age group: 60 to 64 males # Age group: 60 to 64 males $ Age group: 60 to 64 females # Age group: 60 to 64 females $ Age group: 60 to 64 total # Age group: 60 to 64 total $
Number of taxable returns 1 710410   629500   1341160  
Number of non-taxable returns 2 206110   319370   526630  
Total number of returns 3 916520   948870   1867790  
Employment income 4 443850 22449585 379660 11371348 824240 33831444
Commissions (from employment) 5 11870 537279 5520 89291 17390 626570
Other employment income 6 152140 689687 84540 332781 236720 1024147
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 594640 3884024 655340 3536782 1250030 7421061
Other pensions or superannuation 9 316620 9187329 274390 5459353 591060 14647615
Elected split-pension amount 10 45790 321921 193200 2281255 239000 2603255
Universal Child Care Benefit (UCCB) 11 720 936 780 904 1500 1841
Employment Insurance and other benefits 12 90860 685787 56040 321963 146900 1007754
Taxable amount of dividends 13 226660 3766574 219120 1945604 445800 5712450
Interest and other investment income 14 333230 996526 376280 929057 709620 1926134
Net partnership income 15 16920 28395 11700 -2011 29090 29101
Registered disability savings plan (RDSP) income 16            
Net rental income 17 75450 376100 61760 242712 137230 618925
Taxable capital gains 18 106000 1485801 106160 714911 212940 2225431
Support payments received 19 260 2503 7430 134044 7680 136547
Registered Retirement Savings Plan (RRSP) income 20 112450 1131509 118680 970757 231130 2102286
Other income 21 251570 1841105 246880 1162594 498520 3004919
Net business income 22 97490 1307035 65800 576052 163570 1889363
Net professional income 23 21850 1768605 10980 309820 32940 2080453
Net commission income 24 11180 273838 6980 131979 18180 406226
Net farming income 25 27670 116190 11980 45470 39740 160139
Net fishing income 26 2370 31750 430 3969 2800 35718
Workers' compensation benefits 27 43680 596553 19930 218270 63600 814823
Social assistance payments 28 53910 387725 55660 390571 109600 778526
Net federal supplements 29 39800 129537 123190 563864 162980 693402
Total income assessed 30 912890 51996338 943000 31731342 1858220 83778174
Registered pension plan (RPP) contributions 31 102750 380717 110760 327900 213520 708700
RRSP deduction 32 235120 1784186 181580 919101 416710 2703323
Saskatchewan Pension Plan (SPP) deduction 33 90 49 140 76 230 125
Deduction for elected split-pension amount 34 173130 2106406 52810 362243 225950 2468748
Annual union, professional, or like dues 35 165150 103804 139020 74768 304170 178573
Universal Child Care Benefit repayment 36 30 18 70 27 100 46
Child care expenses 37 1420 3198 500 1061 1920 4259
Disability supports deductions 38 40 263 50 270 90 533
Business investment loss 39 780 28696 440 10522 1210 39218
Moving expenses 40 1310 9590 820 4871 2130 14461
Support payments made 41 8430 149558 140 1367 8570 150938
Carrying charges and interest expenses 42 160010 375951 130680 221007 290900 597075
Deductions for CPP or QPP contributions on self-employment and other earnings 43 60110 55450 35270 22699 95380 78158
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 21180 1813 11410 675 32590 2489
Exploration and development expenses 45 8050 173611 3530 34471 11610 208195
Other employment expenses 46 34260 197043 12650 48489 46910 245558
Clergy residence deduction 47 2400 31428 670 7331 3070 38759
Other deductions 48 38900 76866 34870 72678 73810 150697
Total deductions before adjustments 49 565280 5478647 416910 2109555 982480 7589855
Social benefits repayment 50 26400 50831 9050 16491 35450 67322
Net income after adjustments 51 908260 46563708 940210 29640855 1850470 76256785
Canadian Forces personnel and police deduction 52         10 244
Employee home relocation loan deduction 53 20 3     20 3
Security options deductions 54 2170 303171 510 23068 2690 326890
Other payments deductions 55 126160 1113626 185140 1172219 311330 2286075
Limited partnership losses of other years 56 230 2658 70 424 300 3082
Non-capital losses of other years 57 2140 30252 1640 13445 3840 44120
Net capital losses of other years 58 37620 187164 33520 88152 71140 275326
Capital gains deduction 59 4590 315811 2700 140636 7310 456705
Northern residents deductions 60 9380 33335 5340 18290 14730 51625
Additional deductions 61 6250 39273 8120 52943 14530 96166
Farming/fishing losses of prior years 62 1320 12588 440 4117 1750 16742
Total deductions from net income 63 184070 2037887 231730 1513531 416080 3556977
Taxable income assessed 64 891080 44533526 909200 28133253 1802140 72713531
Basic personal amount 65 915050 9474741 948110 9818516 1863580 19297284
Age amount 66 137810 746429 153860 888624 291730 1635444
Spouse or common-law partner amount 67 139070 963274 30110 185607 169270 1149595
Amount for eligible dependant 68 2300 20222 3910 31959 6220 52191
Amount for children 17 and under 69 17450 49142 3480 9335 20940 58487
Amount for infirm dependants age 18 or older 70 1070 3435 630 2086 1700 5529
CPP or QPP contributions through employment 71 298610 453967 247170 319105 545810 773117
CPP or QPP contributions self-employment and other eligible earnings 72 60110 55450 35270 22699 95380 78158
Employment Insurance premiums 73 347800 176157 299490 130116 647310 306283
Employment Insurance premiums on self-employment and other eligible earnings 74 40 15 40 17 90 32
PPIP premiums paid 75 89230 14561 67100 8440 156330 23001
PPIP premiums payable on employment income 76 2380 437 1240 188 3620 625
PPIP premiums payable on self-employment income 77 21350 2342 11500 871 32850 3213
Canada employment amount 78 511660 483780 410220 396583 921920 880402
Public transit amount 79 23350 21137 28860 25471 52210 46609
Children's fitness amount 80 5290 2526 820 359 6110 2886
Home buyers' amount 81 920 4158 770 3411 1690 7575
Adoption expenses 82 30 178 10 46 40 223
Pension income amount 83 348290 679027 399890 775536 748240 1454670
Caregiver amount 84 9670 37566 7410 26813 17080 64383
Disability amount 85 34090 245915 31210 225016 65300 470931
Disability amount transferred from a dependant 86 8470 63627 6420 45810 14890 109445
Interest paid on student loans 87 720 367 1130 513 1850 880
Tuition, education, and textbook amounts 88 6560 11609 9680 13888 16250 25504
Tuition, education, and textbook amounts transferred from a child 89 25460 126770 8650 39584 34120 166355
Amounts transferred from spouse 90 47390 201375 70450 343891 117870 545423
Allowable portion of medical expenses 91 195460 454274 258540 560490 454040 1014874
Total tax credits on personal amounts 92 915290 2143872 948150 2081246 1863890 4225968
Allowable charitable donations and government gifts 93 312630 648043 244990 314034 557660 962155
Eligible cultural, ecological gifts 94 300 2165 250 2432 550 4597
Total tax credit on donations and gifts 95 311320 181565 243870 86403 555230 267990
Total federal non-refundable tax credits 96 915340 2325437 948160 2167649 1863950 4493958
Federal dividend tax credit 97 209510 567748 193430 288393 402950 856184
Overseas employment tax credit 98 410 4499 20 82 420 4581
Minimum tax carryover 99 3320 10644 1840 4462 5160 15115
Basic federal tax 100 687730 6061839 607960 2807016 1296940 8877925
Federal foreign tax credit 101 67000 48209 66220 16745 133230 64992
Federal political contribution tax credit 102 11990 1998 6310 900 18290 2897
Investment tax credit 103 4400 11596 1480 1856 5880 13452
Labour-sponsored funds tax credit 104 11990 6575 7230 3381 19220 9957
Alternative minimum tax payable 105 2660 14442 1440 8745 4100 23198
Net federal tax 106 685560 5995221 605500 2785141 1292310 8792085
CPP contributions payable on self-employment and other earnings 107 41100 77022 25310 32880 66420 109917
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 40 15 40 17 90 32
Social benefits repayment 109 26400 50831 9050 16491 35450 67322
Net provincial or territorial tax 110 500780 2554544 439720 1192048 940960 3747978
Total tax payable 111 710410 8677785 629500 4026737 1341160 12717646
Final Basic Table 4: All returns by age and sex, All Canada
Item Item code Age group: 65 to 69 males # Age group: 65 to 69 males $ Age group: 65 to 69 females # Age group: 65 to 69 females $ Age group: 65 to 69 total # Age group: 65 to 69 total $
Number of taxable returns 1 445730   388540   835140  
Number of non-taxable returns 2 235320   330900   567250  
Total number of returns 3 681060   719450   1402390  
Employment income 4 164380 6772652 117560 2624478 282570 9405690
Commissions (from employment) 5 4220 190830 1690 22524 5920 213479
Other employment income 6 91880 267774 45520 68701 137430 336918
Old Age Security pension 7 676110 3901978 714600 4146886 1390850 8048983
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 648260 4581315 654390 3616898 1302700 8198403
Other pensions or superannuation 9 382690 7892068 328110 4347702 710880 12240500
Elected split-pension amount 10 39250 252526 173010 1839013 212280 2091639
Universal Child Care Benefit (UCCB) 11 230 274 350 394 580 668
Employment Insurance and other benefits 12 28430 215719 12000 68561 40430 284279
Taxable amount of dividends 13 175700 2637147 172810 1280932 348530 3918343
Interest and other investment income 14 275340 854054 314020 836171 589460 1690843
Net partnership income 15 13820 36194 10050 6370 24200 48232
Registered disability savings plan (RDSP) income 16            
Net rental income 17 52230 348776 40270 202624 92510 551468
Taxable capital gains 18 82710 1080397 84270 518368 167560 1618688
Support payments received 19 120 893 4080 62029 4200 62922
Registered Retirement Savings Plan (RRSP) income 20 83550 841272 77340 655436 160900 1496814
Other income 21 158780 692143 156260 382420 315110 1075827
Net business income 22 54320 552396 31550 202180 86080 756840
Net professional income 23 13830 888220 5100 113377 18980 1002667
Net commission income 24 6510 116682 3500 52991 10010 169892
Net farming income 25 22100 52983 8980 33860 31140 87355
Net fishing income 26 1090 10294 130 816 1220 11114
Workers' compensation benefits 27 26300 209929 10060 82385 36350 292313
Social assistance payments 28 25960 68213 32490 68629 58490 137379
Net federal supplements 29 195020 854086 228590 1049117 423610 1903230
Total income assessed 30 680630 33318815 718740 22282881 1401210 55644507
Registered pension plan (RPP) contributions 31 22470 74570 19470 47165 41950 121761
RRSP deduction 32 90900 714665 60910 322189 151800 1036877
Saskatchewan Pension Plan (SPP) deduction 33 50 26 60 30 100 56
Deduction for elected split-pension amount 34 189670 2035500 41070 253713 230750 2289238
Annual union, professional, or like dues 35 64340 26101 38960 15006 103300 41106
Universal Child Care Benefit repayment 36 20 7 30 9 50 16
Child care expenses 37 280 567 90 255 370 822
Disability supports deductions 38 30 133 20 138 50 271
Business investment loss 39 500 19132 200 8941 700 28073
Moving expenses 40 400 2702 210 1035 610 3737
Support payments made 41 4930 78762 50 373 4980 79138
Carrying charges and interest expenses 42 130100 297668 105690 161903 235940 460064
Deductions for CPP or QPP contributions on self-employment and other earnings 43 11550 9916 5730 3070 17280 12987
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 10400 854 4170 236 14580 1090
Exploration and development expenses 45 6210 111342 2900 22538 9130 133911
Other employment expenses 46 12110 69604 4000 14646 16110 84266
Clergy residence deduction 47 1350 14067 270 2556 1610 16623
Other deductions 48 25980 68286 23540 83189 49530 152376
Total deductions before adjustments 49 352270 3523901 213500 936992 565960 4462411
Social benefits repayment 50 63300 227883 33540 98637 96840 326520
Net income after adjustments 51 679260 29619635 718160 21260942 1399070 50923399
Canadian Forces personnel and police deduction 52            
Employee home relocation loan deduction 53            
Security options deductions 54 800 127812 100 2357 910 130842
Other payments deductions 55 218540 1131657 241920 1200103 460510 2332324
Limited partnership losses of other years 56 150 3435 70 421 220 3856
Non-capital losses of other years 57 1000 13831 730 5589 1770 20043
Net capital losses of other years 58 29570 127786 26990 68811 56570 196985
Capital gains deduction 59 3370 200894 1940 89448 5320 290536
Northern residents deductions 60 5350 17674 3110 9811 8450 27485
Additional deductions 61 16050 47019 17510 120474 33680 169524
Farming/fishing losses of prior years 62 810 7064 250 1398 1060 8746
Total deductions from net income 63 264230 1677216 283090 1498412 547560 3180385
Taxable income assessed 64 677880 27948088 716250 19826614 1395700 47812895
Basic personal amount 65 680000 7042946 718820 7446280 1399220 14493206
Age amount 66 627890 3510569 695720 4074378 1323990 7587263
Spouse or common-law partner amount 67 90120 452561 14270 82863 104470 536111
Amount for eligible dependant 68 930 7658 2060 16132 2990 23800
Amount for children 17 and under 69 5160 14383 1570 4197 6720 18582
Amount for infirm dependants age 18 or older 70 700 2299 460 1540 1160 3839
CPP or QPP contributions through employment 71 37460 41666 23070 21426 60550 63105
CPP or QPP contributions self-employment and other eligible earnings 72 11550 9916 5730 3070 17280 12987
Employment Insurance premiums 73 111120 45443 77770 27014 188890 72461
Employment Insurance premiums on self-employment and other eligible earnings 74     10 6 20 9
PPIP premiums paid 75 28930 3724 17390 1767 46320 5491
PPIP premiums payable on employment income 76 750 112 320 39 1070 151
PPIP premiums payable on self-employment income 77 10480 1101 4220 305 14700 1405
Canada employment amount 78 228110 187499 147110 124758 375230 312276
Public transit amount 79 10760 5944 13730 6498 24490 12442
Children's fitness amount 80 1430 654 330 134 1750 788
Home buyers' amount 81 390 1746 280 1150 660 2896
Adoption expenses 82 20 62     20 75
Pension income amount 83 403270 771951 424560 811895 827900 1583975
Caregiver amount 84 4760 18212 3630 13086 8390 31302
Disability amount 85 27660 199787 24030 173509 51690 373318
Disability amount transferred from a dependant 86 4790 34226 3650 25762 8440 59996
Interest paid on student loans 87 150 74 210 124 360 199
Tuition, education, and textbook amounts 88 2770 3240 4220 3778 6990 7019
Tuition, education, and textbook amounts transferred from a child 89 6020 28611 1450 6031 7470 34647
Amounts transferred from spouse 90 93380 457303 56060 268774 149500 726443
Allowable portion of medical expenses 91 177020 425805 201710 446432 378770 872398
Total tax credits on personal amounts 92 680080 1990124 718830 2034144 1399320 4025427
Allowable charitable donations and government gifts 93 222350 507622 166690 232856 389070 740711
Eligible cultural, ecological gifts 94 270 4291 180 984 450 5275
Total tax credit on donations and gifts 95 221640 143183 166010 64457 387670 207707
Total federal non-refundable tax credits 96 680090 2133307 718830 2098601 1399350 4233134
Federal dividend tax credit 97 152690 400469 142700 195388 295400 595896
Overseas employment tax credit 98 110 1287     120 1306
Minimum tax carryover 99 2350 7279 1230 2705 3580 9988
Basic federal tax 100 418550 2991746 361950 1411704 781350 4411282
Federal foreign tax credit 101 50890 26932 50500 11058 101400 38009
Federal political contribution tax credit 102 11270 1766 5900 813 17170 2579
Investment tax credit 103 2690 7507 1100 1231 3790 8738
Labour-sponsored funds tax credit 104 630 363 370 216 1000 579
Alternative minimum tax payable 105 1600 9319 780 3889 2380 13208
Net federal tax 106 416780 2955627 360060 1398527 777680 4363688
CPP contributions payable on self-employment and other earnings 107 2460 4123 2220 1867 4680 5993
Employment  Insurance premiums payable on self-employment and other eligible earnings 108     10 6 20 9
Social benefits repayment 109 63300 227883 33540 98637 96840 326520
Net provincial or territorial tax 110 333450 1308020 290450 643304 624210 1952976
Total tax payable 111 445730 4495735 388540 2142374 835140 6649297
Final Basic Table 4: All returns by age and sex, All Canada
Item Item code Age group: 70 to 74 males # Age group: 70 to 74 males $ Age group: 70 to 74 females # Age group: 70 to 74 females $ Age group: 70 to 74 total # Age group: 70 to 74 total $
Number of taxable returns 1 304760   282470   587910  
Number of non-taxable returns 2 204500   283830   489090  
Total number of returns 3 509260   566300   1077000  
Employment income 4 59410 2058154 36420 622931 96330 2683696
Commissions (from employment) 5 1220 57813 450 7496 1670 65309
Other employment income 6 61370 107602 28210 37185 89590 144825
Old Age Security pension 7 505970 2913016 562930 3239673 1069060 6152805
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 487530 3536214 504480 2883291 992070 6419697
Other pensions or superannuation 9 359110 7557479 340160 4671623 699330 12229990
Elected split-pension amount 10 27660 176310 123560 1317406 151230 1493956
Universal Child Care Benefit (UCCB) 11 70 84 110 129 180 214
Employment Insurance and other benefits 12 7350 50412 2390 11764 9740 62176
Taxable amount of dividends 13 130360 1735410 133430 998932 263800 2734513
Interest and other investment income 14 229210 713010 274850 815690 504130 1530299
Net partnership income 15 10060 20196 7830 7398 18090 28292
Registered disability savings plan (RDSP) income 16            
Net rental income 17 36100 292554 27360 156639 63470 449328
Taxable capital gains 18 61660 754359 65240 410922 127400 1184221
Support payments received 19 100 842 2810 34188 2910 35029
Registered Retirement Savings Plan (RRSP) income 20 30730 222365 28590 164063 59320 386438
Other income 21 118830 502982 123040 379474 241930 883007
Net business income 22 26210 203378 13690 68830 40030 273779
Net professional income 23 7110 353654 2000 33888 9110 387598
Net commission income 24 3050 38739 1510 12553 4570 51432
Net farming income 25 16700 37940 6450 25803 23190 63703
Net fishing income 26 520 5985 50 598 570 6584
Workers' compensation benefits 27 19690 146091 7780 69059 27470 215159
Social assistance payments 28 24470 57784 32830 63419 57350 121714
Net federal supplements 29 160200 653324 213030 1000201 373230 1653542
Total income assessed 30 508840 22195698 565690 17033154 1075930 39257306
Registered pension plan (RPP) contributions 31 3580 6491 2420 3377 6000 9877
RRSP deduction 32 14970 115203 5940 24481 20910 139685
Saskatchewan Pension Plan (SPP) deduction 33 10 6 10 6 20 12
Deduction for elected split-pension amount 34 164340 1782967 28300 177362 192640 1960381
Annual union, professional, or like dues 35 30230 7244 10900 2472 41130 9717
Universal Child Care Benefit repayment 36     10 4 10 5
Child care expenses 37 60 112 20 35 80 147
Disability supports deductions 38 20 289 20 87 40 376
Business investment loss 39 250 17877 120 3228 370 21105
Moving expenses 40 140 773 60 121 200 894
Support payments made 41 3290 42662 40 272 3330 42963
Carrying charges and interest expenses 42 103620 170503 88540 120008 192300 290681
Deductions for CPP or QPP contributions on self-employment and other earnings 43 3640 3088 1080 547 4710 3635
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 4250 341 1320 64 5560 404
Exploration and development expenses 45 4370 76947 2430 20532 6830 97586
Other employment expenses 46 3790 20814 1050 3761 4840 24577
Clergy residence deduction 47 690 6009 70 430 760 6447
Other deductions 48 16490 74894 16360 197571 32870 273508
Total deductions before adjustments 49 238250 2326222 128940 554359 367350 2882001
Social benefits repayment 50 36700 129573 27940 84632 64630 214207
Net income after adjustments 51 508140 19758719 565390 16399968 1074830 36186397
Canadian Forces personnel and police deduction 52            
Employee home relocation loan deduction 53            
Security options deductions 54 260 52593 30 1083 290 53844
Other payments deductions 55 180060 856870 224160 1132465 404280 1989873
Limited partnership losses of other years 56 120 775 60 169 180 944
Non-capital losses of other years 57 410 12409 220 2745 650 15208
Net capital losses of other years 58 21850 84723 21260 52690 43120 137580
Capital gains deduction 59 2310 127227 1450 70748 3770 198029
Northern residents deductions 60 3250 10146 2160 6269 5410 16415
Additional deductions 61 16660 47352 18470 73373 35230 122165
Farming/fishing losses of prior years 62 450 3964 100 635 550 4599
Total deductions from net income 63 215540 1196086 258420 1340179 474160 2538685
Taxable income assessed 64 506950 18567069 562980 15062546 1071180 33654911
Basic personal amount 65 508580 5269775 565880 5864244 1074810 11137463
Age amount 66 480600 2764189 547340 3240115 1028280 6006339
Spouse or common-law partner amount 67 54630 215697 8440 49830 63130 265998
Amount for eligible dependant 68 410 2995 1200 8129 1610 11134
Amount for children 17 and under 69 1710 4619 630 1552 2340 6173
Amount for infirm dependants age 18 or older 70 490 1618 320 1068 820 2694
CPP or QPP contributions through employment 71 8110 7109 4250 2915 12360 10023
CPP or QPP contributions self-employment and other eligible earnings 72 3640 3088 1080 547 4710 3635
Employment Insurance premiums 73 32020 10451 17480 4794 49510 15248
Employment Insurance premiums on self-employment and other eligible earnings 74            
PPIP premiums paid 75 8320 929 4280 377 12590 1306
PPIP premiums payable on employment income 76 210 26 70 7 280 33
PPIP premiums payable on self-employment income 77 4280 439 1340 82 5620 521
Canada employment amount 78 109830 74508 58310 40702 168150 115224
Public transit amount 79 6470 2932 9300 3527 15770 6459
Children's fitness amount 80 420 174 130 47 540 221
Home buyers' amount 81 150 642 100 444 250 1086
Adoption expenses 82 10 27     10 31
Pension income amount 83 368100 701664 381290 718894 749450 1420676
Caregiver amount 84 2730 10687 2090 7972 4810 18664
Disability amount 85 25660 185484 23290 168219 48960 353711
Disability amount transferred from a dependant 86 2900 20502 2440 17138 5340 37639
Interest paid on student loans 87 40 37 40 39 80 76
Tuition, education, and textbook amounts 88 1130 1144 1890 1308 3020 2452
Tuition, education, and textbook amounts transferred from a child 89 1700 7714 560 2393 2260 10112
Amounts transferred from spouse 90 106680 559080 42400 203952 149120 763311
Allowable portion of medical expenses 91 142580 370186 159000 368039 301610 738351
Total tax credits on personal amounts 92 508610 1532357 565890 1605951 1074850 3139287
Allowable charitable donations and government gifts 93 170410 390311 138390 224937 308820 616232
Eligible cultural, ecological gifts 94 240 6135 160 939 390 7074
Total tax credit on donations and gifts 95 169940 110957 137910 62119 307860 173361
Total federal non-refundable tax credits 96 508630 1643315 565890 1668070 1074880 3312649
Federal dividend tax credit 97 110670 268525 110390 158011 221070 426556
Overseas employment tax credit 98 30 293     30 293
Minimum tax carryover 99 1340 4168 760 1963 2100 6131
Basic federal tax 100 280160 1758634 261990 1057170 542830 2820545
Federal foreign tax credit 101 38220 14777 40740 7868 78970 22732
Federal political contribution tax credit 102 10440 1582 5790 776 16230 2358
Investment tax credit 103 1810 6024 990 1224 2800 7247
Labour-sponsored funds tax credit 104 160 100 110 70 270 170
Alternative minimum tax payable 105 770 5881 470 2523 1240 8405
Net federal tax 106 278720 1736091 260650 1047055 540050 2789156
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 36700 129573 27940 84632 64630 214207
Net provincial or territorial tax 110 234620 774878 215540 483376 450350 1258730
Total tax payable 111 304760 2640570 282470 1615091 587910 4262148
Final Basic Table 4: All returns by age and sex, All Canada
Item Item code Age group: 75 and over males # Age group: 75 and over males $ Age group: 75 and over females # Age group: 75 and over females $ Age group: 75 and over total # Age group: 75 and over total $
Number of taxable returns 1 474980   546430   1022560  
Number of non-taxable returns 2 378560   720740   1100320  
Total number of returns 3 853540   1267170   2122870  
Employment income 4 37690 1364849 22930 352625 61230 1719210
Commissions (from employment) 5 580 24354 140 2003 720 26357
Other employment income 6 99300 134194 47420 38209 146730 172536
Old Age Security pension 7 849220 4825909 1262360 7220129 2111870 12046418
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 809230 6131904 1100870 6718885 1910240 12851358
Other pensions or superannuation 9 614050 11718816 727590 8862179 1341760 20582578
Elected split-pension amount 10 41660 239715 145660 1511964 187340 1751757
Universal Child Care Benefit (UCCB) 11 50 66 80 94 130 159
Employment Insurance and other benefits 12 2210 12605 670 3008 2880 15613
Taxable amount of dividends 13 223610 3063197 294430 2552576 518080 5617810
Interest and other investment income 14 486150 1925411 736450 2931072 1222760 4858252
Net partnership income 15 17070 32010 17580 19708 34910 54375
Registered disability savings plan (RDSP) income 16            
Net rental income 17 47220 456781 43340 299586 90570 756431
Taxable capital gains 18 108690 1710966 149010 1567974 258460 3327546
Support payments received 19 140 925 3580 37169 3720 38094
Registered Retirement Savings Plan (RRSP) income 20 62940 371583 82400 411901 145340 783526
Other income 21 210900 1161765 280190 1367369 491190 2529886
Net business income 22 19290 178669 10780 42188 30230 220212
Net professional income 23 5810 203724 1310 16708 7130 220912
Net commission income 24 2280 19681 920 4937 3200 24619
Net farming income 25 24000 85405 10530 47724 34560 133270
Net fishing income 26 350 2329 50 321 400 2647
Workers' compensation benefits 27 33790 226141 14280 141120 48070 367261
Social assistance payments 28 47760 98636 93290 175026 141150 274490
Net federal supplements 29 282460 1105381 601420 2874524 883910 3980116
Total income assessed 30 853050 35095017 1266240 37199012 2121420 72355447
Registered pension plan (RPP) contributions 31 2620 2740 1350 1455 3970 4195
RRSP deduction 32 3090 21583 750 1028 3840 22711
Saskatchewan Pension Plan (SPP) deduction 33 10 6 20 7 30 13
Deduction for elected split-pension amount 34 218570 2233115 25210 135183 243790 2368347
Annual union, professional, or like dues 35 30470 4587 11230 1187 41690 5774
Universal Child Care Benefit repayment 36 10 3     20 5
Child care expenses 37 20 42 20 33 40 75
Disability supports deductions 38 110 1441 140 1111 250 2553
Business investment loss 39 190 11786 120 3513 320 15299
Moving expenses 40 80 195 60 81 140 276
Support payments made 41 4660 51865 60 109 4720 51994
Carrying charges and interest expenses 42 196360 278584 235090 310678 431660 589496
Deductions for CPP or QPP contributions on self-employment and other earnings 43 2220 1767 640 317 2860 2084
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 2590 193 720 35 3310 228
Exploration and development expenses 45 7240 107770 5390 44115 12690 151968
Other employment expenses 46 1770 8755 410 1302 2180 10058
Clergy residence deduction 47 470 3480 50 253 520 3733
Other deductions 48 28920 157843 38540 375217 67490 533147
Total deductions before adjustments 49 361440 2885755 279520 875629 641200 3761957
Social benefits repayment 50 60770 216243 61510 201739 122290 417984
Net income after adjustments 51 852380 32022926 1265890 36134830 2120310 68222014
Canadian Forces personnel and police deduction 52 10 139     10 159
Employee home relocation loan deduction 53            
Security options deductions 54 150 29373 10 94 160 29467
Other payments deductions 55 318690 1429426 623000 3189790 941810 4620255
Limited partnership losses of other years 56 130 614 80 483 210 1097
Non-capital losses of other years 57 280 4690 200 3757 510 8526
Net capital losses of other years 58 36880 155968 44870 134530 81760 290621
Capital gains deduction 59 4410 302673 3070 195134 7490 498071
Northern residents deductions 60 3870 11125 3860 10775 7730 21900
Additional deductions 61 36930 128605 53110 283533 90270 416912
Farming/fishing losses of prior years 62 500 7237 120 757 630 8026
Total deductions from net income 63 383250 2069849 698790 3818873 1082420 5895035
Taxable income assessed 64 850030 29961335 1256790 32329752 2108750 62349066
Basic personal amount 65 852660 8843686 1266540 13139115 2119820 21988995
Age amount 66 806230 4707606 1222540 7359027 2029350 12070239
Spouse or common-law partner amount 67 82590 246631 10760 58565 93400 305594
Amount for eligible dependant 68 520 2904 1900 10240 2420 13155
Amount for children 17 and under 69 850 2325 370 930 1220 3256
Amount for infirm dependants age 18 or older 70 700 2414 540 1882 1250 4304
CPP or QPP contributions through employment 71 3700 3226 1810 1330 5510 4556
CPP or QPP contributions self-employment and other eligible earnings 72 2220 1767 640 317 2860 2084
Employment Insurance premiums 73 11540 3300 5650 1375 17200 4676
Employment Insurance premiums on self-employment and other eligible earnings 74            
PPIP premiums paid 75 3700 408 1760 161 5460 570
PPIP premiums payable on employment income 76 100 11 50 2 150 13
PPIP premiums payable on self-employment income 77 2610 249 730 46 3340 295
Canada employment amount 78 128990 64445 64840 30875 193840 95332
Public transit amount 79 9020 3663 17070 5644 26090 9308
Children's fitness amount 80 210 93 70 30 280 123
Home buyers' amount 81 120 466 100 433 220 898
Adoption expenses 82            
Pension income amount 83 630570 1186752 786130 1448045 1416820 2635026
Caregiver amount 84 2970 11833 2960 11484 5930 23317
Disability amount 85 83180 601149 125500 906313 208690 1507578
Disability amount transferred from a dependant 86 3560 24795 3740 26282 7300 51092
Interest paid on student loans 87 30 57 30 102 60 159
Tuition, education, and textbook amounts 88 890 765 1510 820 2390 1585
Tuition, education, and textbook amounts transferred from a child 89 1260 5788 800 3540 2050 9329
Amounts transferred from spouse 90 204810 1144640 52750 257493 257610 1402459
Allowable portion of medical expenses 91 261530 1122366 397480 1851426 659080 2974398
Total tax credits on personal amounts 92 852690 2697202 1266550 3767322 2119860 6466253
Allowable charitable donations and government gifts 93 290990 930238 334470 630253 625510 1561089
Eligible cultural, ecological gifts 94 410 12486 330 4838 750 17324
Total tax credit on donations and gifts 95 290300 260896 333500 173147 623850 434206
Total federal non-refundable tax credits 96 852700 2958098 1266560 3940469 2119880 6900459
Federal dividend tax credit 97 181900 465268 226020 402963 407940 868516
Overseas employment tax credit 98            
Minimum tax carryover 99 1630 5565 1400 3212 3040 8779
Basic federal tax 100 419490 2551202 484520 2074271 905140 4637558
Federal foreign tax credit 101 64220 19814 80350 16234 144580 36119
Federal political contribution tax credit 102 20610 3228 13460 1818 34070 5047
Investment tax credit 103 2380 6552 1530 2063 3910 8615
Labour-sponsored funds tax credit 104 180 120 170 117 350 237
Alternative minimum tax payable 105 1150 7980 1140 5171 2290 13154
Net federal tax 106 416790 2521354 481920 2054683 899840 4592026
CPP contributions payable on self-employment and other earnings 107 20 16 30 17 50 33
Employment  Insurance premiums payable on self-employment and other eligible earnings 108            
Social benefits repayment 109 60770 216243 61510 201739 122290 417984
Net provincial or territorial tax 110 370370 1158060 420480 967706 791130 2126615
Total tax payable 111 474980 3895682 546430 3224159 1022560 7136681
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