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

Please refer to the explanatory notes for information about this table

Final Table 4: All returns by age and sex, Quebec
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 2056420   1801020   3857510  
Number of non-taxable returns 2 979330   1421990   2403950  
Total number of returns 3 3035740   3223010   6261460  
Employment income 4 2064800 84723975 1962460 57602167 4028460 142328126
Commissions (from employment) 5 64280 1803893 60880 566502 125160 2370408
Other employment income 6 325570 907610 172030 546515 497620 1454352
Old Age Security pension 7 501110 2982923 654900 3913765 1156020 6896709
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 727380 4845641 865890 4619329 1593280 9464997
Other pensions or superannuation 9 494340 10527524 463400 6834919 957760 17362814
Elected split-pension amount 10 45990 302270 201300 2216210 247300 2518623
Universal Child Care Benefit (UCCB) 11 82690 118426 301450 452526 384360 571285
Employment Insurance and other benefits 12 479900 2840373 385660 2673810 865560 5514197
Taxable amount of dividends 13 420560 5758554 362720 2310696 783280 8069344
Interest and other investment income 14 620320 1468363 759010 1563939 1379450 3032505
Net partnership income 15 17050 30553 11960 11464 29010 42017
Registered disability savings plan (RDSP) income 16            
Net rental income 17 217500 1032540 161050 466357 378570 1498923
Taxable capital gains 18 201660 2104014 188390 978537 390060 3082763
Support payments received 19 420 2331 16820 181058 17240 183424
Registered Retirement Savings Plan (RRSP) income 20 285220 1287588 245090 973305 530320 2260910
Other income 21 471880 2255705 467320 1646203 939290 3903082
Net business income 22 212570 2970644 176710 1834802 389300 4805968
Net professional income 23 49660 4004391 44470 2075096 94140 6079802
Net commission income 24 23970 532250 16400 260123 40370 792479
Net farming income 25 32760 190952 11600 51486 44360 242438
Net fishing income 26 1070 14341 110 582 1180 14924
Workers' compensation benefits 27 102800 975379 80010 495568 182810 1470947
Social assistance payments 28 190250 1265675 178760 1207679 369080 2473745
Net federal supplements 29 222080 808871 386070 1695211 608160 2504129
Total income assessed 30 3014990 133754808 3189160 95177847 6205850 228938932
Registered pension plan (RPP) contributions 31 665230 1872805 737210 1683576 1402450 3556418
RRSP deduction 32 826940 4422605 724700 2736967 1551640 7159572
Saskatchewan Pension Plan (SPP) deduction 33 30 9 40 14 60 23
Deduction for elected split-pension amount 34 201580 2218717 45900 300414 247480 2519131
Annual union, professional, or like dues 35 906740 565263 796160 471575 1702920 1036845
Universal Child Care Benefit repayment 36 470 290 2230 1441 2710 1731
Child care expenses 37 120310 263877 326910 689770 447230 953659
Disability supports deductions 38 90 420 120 331 210 750
Business investment loss 39 1610 39679 730 14931 2340 54610
Moving expenses 40 6080 28012 4760 16024 10850 44038
Support payments made 41 15460 175183 280 1336 15740 176549
Carrying charges and interest expenses 42 137540 365786 108370 183018 245920 548855
Deductions for CPP or QPP contributions on self-employment and other earnings 43 200240 170332 165820 111060 366070 281407
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 221860 17890 185360 11773 407250 29664
Exploration and development expenses 45 9520 162926 4600 37119 14120 200045
Other employment expenses 46 87010 423172 31190 120025 118200 543197
Clergy residence deduction 47 1940 17904 240 1885 2180 19790
Other deductions 48 118030 167391 99240 252582 217280 420067
Total deductions before adjustments 49 1827880 10912262 1598680 6633841 3426640 17546352
Social benefits repayment 50 72980 156905 23710 63700 96690 220604
Net income after adjustments 51 3007020 122806978 3179600 88566534 6188300 211379588
Canadian Forces personnel and police deduction 52 3630 50875 360 5351 4000 56226
Employee home relocation loan deduction 53 140 91 40 6 180 97
Security options deductions 54 4750 205087 1800 25024 6550 230111
Other payments deductions 55 503670 3049445 637610 3397976 1141360 6447859
Limited partnership losses of other years 56 190 1766 90 529 280 2295
Non-capital losses of other years 57 3160 37690 3020 16278 6180 54068
Net capital losses of other years 58 59470 185466 47200 78917 106680 264387
Capital gains deduction 59 7470 512081 3410 188348 10880 700429
Northern residents deductions 60 16360 57680 10290 35860 26650 93540
Additional deductions 61 20670 153676 29770 251933 50450 405943
Farming/fishing losses of prior years 62 1300 10344 400 2546 1710 12890
Total deductions from net income 63 605620 4264201 714190 4002767 1319920 8267844
Taxable income assessed 64 2898830 118556729 3079600 84578733 5980040 203140665
Basic personal amount 65 3035690 31348778 3222950 33304197 6261330 64676617
Age amount 66 518030 3045689 686680 4182204 1204780 7228310
Spouse or common-law partner amount 67 356890 2292094 97790 644763 454860 2938309
Amount for eligible dependant 68 46490 440138 180870 1745812 227380 2186053
Amount for children 17 and under 69 487860 1788379 378990 1256924 866950 3045593
Amount for infirm dependants age 18 or older 70 540 1821 420 1541 960 3362
CPP or QPP contributions through employment 71 1882690 2737022 1742850 2128272 3625600 4865334
CPP or QPP contributions self-employment and other eligible earnings 72 200240 170332 165820 111060 366070 281407
Employment Insurance premiums 73 1813240 748685 1741040 623941 3554330 1372638
Employment Insurance premiums on self-employment and other eligible earnings 74 190 48 380 88 560 136
PPIP premiums paid 75 1894500 342745 1761120 260692 3655680 603443
PPIP premiums payable on employment income 76 62120 10948 47710 7948 109840 18896
PPIP premiums payable on self-employment income 77 224470 23116 187430 15194 411930 38313
Canada employment amount 78 2096260 2117398 1919500 1959032 4015880 4076537
Public transit amount 79 214370 155752 244980 170521 459460 326327
Children's fitness amount 80 211530 93294 146320 58174 357850 151469
Home buyers' amount 81 30260 135132 21750 92725 52010 227876
Adoption expenses 82 410 3238 320 2462 730 5700
Pension income amount 83 522910 990317 593160 1108578 1116090 2098938
Caregiver amount 84 20380 80857 17030 64771 37410 145628
Disability amount 85 43350 313251 41990 303243 85340 616509
Disability amount transferred from a dependant 86 19990 196189 15860 147459 35850 343647
Interest paid on student loans 87 58800 21592 81900 27406 140700 48998
Tuition, education, and textbook amounts 88 173810 610722 227830 727042 401670 1337887
Tuition, education, and textbook amounts transferred from a child 89 111430 514179 76530 331629 187960 845808
Amounts transferred from spouse 90 172810 836518 104650 433382 277630 1270486
Allowable portion of medical expenses 91 710730 1414758 1017520 1935714 1728350 3350566
Total tax credits on personal amounts 92 3035710 7564949 3222970 7746716 6261380 15315718
Allowable charitable donations and government gifts 93 735030 555271 615530 334681 1350580 890003
Eligible cultural, ecological gifts 94 1130 9836 830 4260 1960 14096
Total tax credit on donations and gifts 95 724480 150292 604960 80760 1329460 231067
Total federal non-refundable tax credits 96 3035710 7715241 3222970 7827477 6261380 15546785
Federal dividend tax credit 97 388500 843531 317970 338513 706470 1182055
Overseas employment tax credit 98 2070 19044 170 1206 2240 20249
Minimum tax carryover 99 4790 13437 2040 5085 6820 18521
Basic federal tax 100 2061540 13908649 1808570 7456012 3870180 21365244
Federal foreign tax credit 101 107270 61620 92300 16962 199580 78589
Federal political contribution tax credit 102 12810 1915 5420 635 18230 2550
Investment tax credit 103 7080 17763 2520 3707 9600 21470
Labour-sponsored funds tax credit 104 159290 71775 115940 42898 275230 114673
Alternative minimum tax payable 105 4460 20556 1920 8408 6380 28964
Net federal tax 106 2055870 13755330 1800550 7391839 3856490 21147744
CPP contributions payable on self-employment and other earnings 107            
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 190 48 380 88 560 136
Social benefits repayment 109 72980 156905 23710 63700 96690 220604
Net provincial or territorial tax 110 2410 55173 680 9617 3090 64790
Total tax payable 111 2056420 13967455 1801020 7465243 3857510 21433275
Final Basic Table 4: All returns by age and sex, Quebec
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 40420   21040   61480  
Number of non-taxable returns 2 154680   172790   327920  
Total number of returns 3 195100   193840   389400  
Employment income 4 177470 1583692 176280 1294407 353950 2878138
Commissions (from employment) 5 3800 7594 9300 7379 13100 14973
Other employment income 6 5100 10308 3410 9026 8520 19334
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 4700 3366 4740 3490 9450 6856
Other pensions or superannuation 9 220 869 250 1131 470 2004
Elected split-pension amount 10            
Universal Child Care Benefit (UCCB) 11 160 169 3990 4307 4150 4482
Employment Insurance and other benefits 12 12060 49877 5410 19732 17470 69609
Taxable amount of dividends 13 4960 44064 4430 43250 9400 87322
Interest and other investment income 14 11970 6344 11530 5684 23520 12033
Net partnership income 15 50 14 40 32 90 46
Registered disability savings plan (RDSP) income 16            
Net rental income 17 320 -94 190 -294 510 -359
Taxable capital gains 18 2390 11388 1980 10708 4370 22102
Support payments received 19     30 79 40 104
Registered Retirement Savings Plan (RRSP) income 20 310 803 200 969 510 1772
Other income 21 25730 74759 27450 80599 53190 155639
Net business income 22 3730 19798 3200 13783 6930 33602
Net professional income 23 350 1907 430 1903 790 3810
Net commission income 24 570 1896 520 1388 1090 3285
Net farming income 25 180 1119 80 291 260 1410
Net fishing income 26            
Workers' compensation benefits 27 2510 4388 2090 5541 4590 9929
Social assistance payments 28 7340 40974 7670 44235 15010 85221
Net federal supplements 29            
Total income assessed 30 190360 1863284 189320 1547651 379900 3411347
Registered pension plan (RPP) contributions 31 12720 8595 9990 2777 22710 11372
RRSP deduction 32 3550 5133 1760 2042 5310 7175
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34            
Annual union, professional, or like dues 35 56310 10908 38640 5787 94940 16695
Universal Child Care Benefit repayment 36     40 16 40 17
Child care expenses 37 40 54 610 837 650 891
Disability supports deductions 38            
Business investment loss 39            
Moving expenses 40 190 171 220 171 400 343
Support payments made 41            
Carrying charges and interest expenses 42 530 651 460 356 990 1007
Deductions for CPP or QPP contributions on self-employment and other earnings 43 2580 625 2140 416 4720 1041
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 3920 98 3400 69 7330 168
Exploration and development expenses 45         10 16
Other employment expenses 46 930 1400 200 190 1120 1590
Clergy residence deduction 47            
Other deductions 48 2000 1581 1290 1547 3290 3129
Total deductions before adjustments 49 65130 29256 47090 14224 112230 43480
Social benefits repayment 50 70 48     70 49
Net income after adjustments 51 190260 1834809 189200 1534226 379690 3369447
Canadian Forces personnel and police deduction 52 150 928     160 972
Employee home relocation loan deduction 53            
Security options deductions 54            
Other payments deductions 55 9760 45362 9630 49782 19390 95156
Limited partnership losses of other years 56            
Non-capital losses of other years 57 10 10     20 37
Net capital losses of other years 58 180 509 130 156 310 665
Capital gains deduction 59 80 6978 100 7255 180 14233
Northern residents deductions 60 370 846 240 549 600 1395
Additional deductions 61 80 110 100 546 180 656
Farming/fishing losses of prior years 62            
Total deductions from net income 63 10600 54744 10190 58362 20790 113118
Taxable income assessed 64 186990 1780070 186530 1476235 373750 3256705
Basic personal amount 65 195100 2022404 193830 2009115 389400 4035272
Age amount 66            
Spouse or common-law partner amount 67 640 4231 820 6156 1460 10401
Amount for eligible dependant 68 80 781 1910 19555 2000 20346
Amount for children 17 and under 69 520 1251 2990 6897 3510 8150
Amount for infirm dependants age 18 or older 70 10 15 10 125 30 141
CPP or QPP contributions through employment 71 108410 45134 107720 32108 216130 77242
CPP or QPP contributions self-employment and other eligible earnings 72 2580 625 2140 416 4720 1041
Employment Insurance premiums 73 146680 20991 146510 17239 293190 38231
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 169980 172918 169200 171984 339180 344906
Public transit amount 79 11990 5384 17680 7898 29690 13288
Children's fitness amount 80 40 12 50 8 90 21
Home buyers' amount 81 270 1237 180 727 460 1964
Adoption expenses 82            
Pension income amount 83 210 345 250 390 460 737
Caregiver amount 84         20 76
Disability amount 85 1040 8104 690 5304 1720 13408
Disability amount transferred from a dependant 86            
Interest paid on student loans 87 390 63 360 38 750 102
Tuition, education, and textbook amounts 88 23500 64396 23380 61529 46880 125937
Tuition, education, and textbook amounts transferred from a child 89 30 66 50 95 80 161
Amounts transferred from spouse 90 220 605 450 1068 670 1681
Allowable portion of medical expenses 91 7390 4800 11550 7392 18950 12203
Total tax credits on personal amounts 92 195100 354214 193840 353201 389400 707989
Allowable charitable donations and government gifts 93 6190 547 6180 522 12380 1110
Eligible cultural, ecological gifts 94         10 1
Total tax credit on donations and gifts 95 4980 123 4920 119 9900 254
Total federal non-refundable tax credits 96 195100 354337 193840 353320 389400 708243
Federal dividend tax credit 97 2870 5046 2410 4882 5280 9930
Overseas employment tax credit 98            
Minimum tax carryover 99 40 91 40 83 80 174
Basic federal tax 100 40520 49460 21170 16662 61710 66142
Federal foreign tax credit 101 310 110 180 26 490 136
Federal political contribution tax credit 102 10 1     10 2
Investment tax credit 103            
Labour-sponsored funds tax credit 104 350 82 70 13 420 95
Alternative minimum tax payable 105 70 405 70 417 130 822
Net federal tax 106 40420 49268 21040 16625 61480 65913
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 70 48     70 49
Net provincial or territorial tax 110            
Total tax payable 111 40420 49317 21040 16626 61480 65963
Final Basic Table 4: All returns by age and sex, Quebec
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 121610   94130   215740  
Number of non-taxable returns 2 101370   130930   233210  
Total number of returns 3 222980   225060   448950  
Employment income 4 201140 4206299 197930 3419796 399450 7626238
Commissions (from employment) 5 7400 46266 11760 28843 19160 75109
Other employment income 6 18240 23603 8740 19949 26980 43622
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 300 919 340 898 640 1817
Other pensions or superannuation 9 170 695 180 600 360 1296
Elected split-pension amount 10     20 94 20 164
Universal Child Care Benefit (UCCB) 11 2100 2620 27990 39068 30110 41724
Employment Insurance and other benefits 12 46520 240018 33180 186278 79690 426295
Taxable amount of dividends 13 9480 58821 7830 50053 17320 108881
Interest and other investment income 14 18040 7834 19140 7828 37210 15670
Net partnership income 15 70 20 70 62 140 82
Registered disability savings plan (RDSP) income 16            
Net rental income 17 2990 253 1910 144 4900 398
Taxable capital gains 18 5190 10185 3870 9523 9060 19712
Support payments received 19 20 83 150 308 160 391
Registered Retirement Savings Plan (RRSP) income 20 3160 5314 2090 2456 5250 7770
Other income 21 34590 97868 33080 100181 67700 198197
Net business income 22 9310 68518 9050 51697 18360 120243
Net professional income 23 1170 11301 1780 17499 2950 28800
Net commission income 24 1360 9322 1110 5969 2460 15291
Net farming income 25 490 3262 130 433 620 3696
Net fishing income 26 20 168     20 174
Workers' compensation benefits 27 5220 14480 8620 37371 13840 51851
Social assistance payments 28 15630 90767 15560 96614 31190 187402
Net federal supplements 29            
Total income assessed 30 219680 4898662 222430 4075672 442570 8974823
Registered pension plan (RPP) contributions 31 44110 57535 50250 47986 94350 105522
RRSP deduction 32 28430 81950 25140 59222 53580 141172
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34            
Annual union, professional, or like dues 35 80340 32409 69090 25034 149430 57444
Universal Child Care Benefit repayment 36 20 11 290 153 310 164
Child care expenses 37 1240 2418 11420 22619 12660 25038
Disability supports deductions 38            
Business investment loss 39 20 69 10 96 30 165
Moving expenses 40 900 1007 960 1037 1850 2043
Support payments made 41 20 10     20 11
Carrying charges and interest expenses 42 1320 1084 1070 584 2390 1668
Deductions for CPP or QPP contributions on self-employment and other earnings 43 8580 3525 8380 2881 16960 6408
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 9680 371 9530 305 19220 675
Exploration and development expenses 45 20 91 10 73 30 164
Other employment expenses 46 3990 8974 1560 2959 5550 11933
Clergy residence deduction 47 10 25     20 44
Other deductions 48 9140 4347 5870 2640 15020 7002
Total deductions before adjustments 49 112910 193836 106700 165613 219620 359467
Social benefits repayment 50 1540 1207 30 25 1570 1232
Net income after adjustments 51 219350 4705240 222100 3911222 441910 8616940
Canadian Forces personnel and police deduction 52 750 5990 50 473 800 6464
Employee home relocation loan deduction 53            
Security options deductions 54 20 18 20 13 40 30
Other payments deductions 55 20560 105247 23950 133986 44520 239254
Limited partnership losses of other years 56            
Non-capital losses of other years 57 80 342 50 141 130 483
Net capital losses of other years 58 610 368 410 378 1010 745
Capital gains deduction 59 80 5062 70 4269 150 9331
Northern residents deductions 60 950 2815 680 2006 1630 4820
Additional deductions 61 170 706 200 785 380 1524
Farming/fishing losses of prior years 62 10 56     10 56
Total deductions from net income 63 23160 120604 25330 142050 48490 262709
Taxable income assessed 64 212970 4584719 217840 3769277 431260 8354419
Basic personal amount 65 222980 2302552 225060 2321115 448940 4631567
Age amount 66            
Spouse or common-law partner amount 67 6680 41877 5140 34778 11850 76926
Amount for eligible dependant 68 620 6069 8980 90462 9600 96552
Amount for children 17 and under 69 7920 22315 16710 45750 24640 68083
Amount for infirm dependants age 18 or older 70     10 30 20 44
CPP or QPP contributions through employment 71 185780 171258 180790 136636 366580 307898
CPP or QPP contributions self-employment and other eligible earnings 72 8580 3525 8380 2881 16960 6408
Employment Insurance premiums 73 185030 53538 181100 45218 366140 98757
Employment Insurance premiums on self-employment and other eligible earnings 74     20 4 30 4
PPIP premiums paid 75 184260 20430 179890 16758 364160 37189
PPIP premiums payable on employment income 76 7380 626 6420 471 13790 1097
PPIP premiums payable on self-employment income 77 10020 481 9820 394 19850 875
Canada employment amount 78 195620 202407 192430 198388 388090 400819
Public transit amount 79 23990 13558 35310 19167 59330 32735
Children's fitness amount 80 520 93 1160 207 1670 300
Home buyers' amount 81 5380 23930 4120 16164 9500 40094
Adoption expenses 82            
Pension income amount 83 170 237 190 286 360 525
Caregiver amount 84 70 280 70 294 150 573
Disability amount 85 1340 9572 930 6600 2270 16172
Disability amount transferred from a dependant 86 60 600 120 1142 170 1742
Interest paid on student loans 87 5610 1487 9770 2601 15380 4088
Tuition, education, and textbook amounts 88 52650 212149 69690 282371 122350 494549
Tuition, education, and textbook amounts transferred from a child 89 40 97 40 127 80 224
Amounts transferred from spouse 90 3040 9683 3060 9277 6140 19071
Allowable portion of medical expenses 91 21640 17302 40070 33938 61740 51262
Total tax credits on personal amounts 92 222980 467112 225060 489759 448950 958134
Allowable charitable donations and government gifts 93 21660 3411 24860 3696 46520 7108
Eligible cultural, ecological gifts 94 40 9 40 5 80 14
Total tax credit on donations and gifts 95 19790 790 22620 858 42420 1648
Total federal non-refundable tax credits 96 222980 467902 225060 490618 448950 959782
Federal dividend tax credit 97 8030 7104 6360 5875 14390 12980
Overseas employment tax credit 98 40 182     40 205
Minimum tax carryover 99 60 127 70 140 120 266
Basic federal tax 100 121830 308564 94480 177412 216320 485990
Federal foreign tax credit 101 1640 328 1040 172 2690 501
Federal political contribution tax credit 102 80 8 50 6 130 14
Investment tax credit 103 30 24     40 34
Labour-sponsored funds tax credit 104 3280 1105 1660 445 4940 1550
Alternative minimum tax payable 105 60 292 50 266 110 557
Net federal tax 106 121610 307100 94110 176784 215720 483897
CPP contributions payable on self-employment and other earnings 107            
Employment  Insurance premiums payable on self-employment and other eligible earnings 108     20 4 30 4
Social benefits repayment 109 1540 1207 30 25 1570 1232
Net provincial or territorial tax 110 20 12     30 14
Total tax payable 111 121610 308319 94130 176814 215740 485147
Final Basic Table 4: All returns by age and sex, Quebec
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 181430   158420   339850  
Number of non-taxable returns 2 61500   90610   152660  
Total number of returns 3 242930   249030   492510  
Employment income 4 215760 7314831 207580 5508391 423600 12823646
Commissions (from employment) 5 7640 113339 7370 47802 15010 161146
Other employment income 6 27660 47764 16010 35015 43670 82831
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 570 2853 610 2622 1170 5475
Other pensions or superannuation 9 110 625 120 736 230 1361
Elected split-pension amount 10 20 155 70 438 90 593
Universal Child Care Benefit (UCCB) 11 11170 15472 77000 120321 88240 135900
Employment Insurance and other benefits 12 68180 361545 70650 607155 138840 968700
Taxable amount of dividends 13 15320 90007 11450 43634 26780 133640
Interest and other investment income 14 22250 11883 23500 10561 45770 22447
Net partnership income 15 180 61 100 327 280 388
Registered disability savings plan (RDSP) income 16            
Net rental income 17 9450 -722 7220 -121 16680 -837
Taxable capital gains 18 9000 37194 6720 15686 15720 52880
Support payments received 19 20 83 340 1006 350 1089
Registered Retirement Savings Plan (RRSP) income 20 15680 24874 12780 14968 28460 39842
Other income 21 30750 96517 29660 90184 60440 186960
Net business income 22 15840 168661 16480 131236 32320 299897
Net professional income 23 2620 76726 4310 150047 6940 226772
Net commission income 24 2000 29709 1430 12214 3430 41926
Net farming income 25 1160 8108 440 1233 1590 9341
Net fishing income 26 30 321     30 331
Workers' compensation benefits 27 6580 29056 16870 97456 23450 126512
Social assistance payments 28 17280 101405 16590 102592 33880 204021
Net federal supplements 29         10 59
Total income assessed 30 240780 8530476 247100 6993563 488250 15524921
Registered pension plan (RPP) contributions 31 68890 139982 82440 130178 151330 270171
RRSP deduction 32 70250 256259 69780 199916 140030 456175
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 10 40 10 44 20 85
Annual union, professional, or like dues 35 93600 53881 89490 48508 183090 102390
Universal Child Care Benefit repayment 36 60 32 580 371 640 403
Child care expenses 37 9160 21917 51130 120628 60290 142546
Disability supports deductions 38            
Business investment loss 39 70 684 20 152 90 836
Moving expenses 40 1380 3691 1100 2220 2470 5912
Support payments made 41 60 133     70 139
Carrying charges and interest expenses 42 2950 3255 1960 1563 4910 4818
Deductions for CPP or QPP contributions on self-employment and other earnings 43 14470 9050 15340 8415 29810 17465
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 16270 938 17520 903 33790 1841
Exploration and development expenses 45 70 889 30 249 110 1138
Other employment expenses 46 6910 24399 3220 8778 10130 33177
Clergy residence deduction 47 50 360 20 109 60 469
Other deductions 48 13520 8475 10570 6786 24100 15306
Total deductions before adjustments 49 158040 523989 167700 528834 325760 1052881
Social benefits repayment 50 3980 3080 170 127 4160 3207
Net income after adjustments 51 240220 8007455 246380 6469870 486970 14478149
Canadian Forces personnel and police deduction 52 760 8939 70 932 830 9871
Employee home relocation loan deduction 53            
Security options deductions 54 140 451 70 320 210 771
Other payments deductions 55 23560 130468 33270 200101 56840 330592
Limited partnership losses of other years 56            
Non-capital losses of other years 57 190 827 130 444 330 1271
Net capital losses of other years 58 1730 1191 990 562 2730 1753
Capital gains deduction 59 240 12644 140 6214 380 18858
Northern residents deductions 60 1370 5014 1020 4064 2390 9078
Additional deductions 61 200 1917 240 2263 440 4222
Farming/fishing losses of prior years 62 40 308     50 337
Total deductions from net income 63 28120 161760 35760 214929 63890 376754
Taxable income assessed 64 232100 7846028 241010 6255166 473470 14101952
Basic personal amount 65 242920 2494325 249010 2554884 492480 5054234
Age amount 66            
Spouse or common-law partner amount 67 18730 123547 10470 70482 29270 194600
Amount for eligible dependant 68 2090 20632 18650 187428 20740 208060
Amount for children 17 and under 69 39780 132083 45530 146465 85330 278616
Amount for infirm dependants age 18 or older 70 10 73 10 13 20 87
CPP or QPP contributions through employment 71 205140 287650 191720 224610 396870 512267
CPP or QPP contributions self-employment and other eligible earnings 72 14470 9050 15340 8415 29810 17465
Employment Insurance premiums 73 201180 82642 189760 67131 390960 149775
Employment Insurance premiums on self-employment and other eligible earnings 74 10 3 70 13 80 16
PPIP premiums paid 75 202090 34332 188540 26244 390640 60577
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 212070 220239 202440 208647 414540 428919
Public transit amount 79 27590 19718 30670 21378 58290 41117
Children's fitness amount 80 8230 1890 10740 2565 18980 4455
Home buyers' amount 81 10070 43943 7080 29399 17150 73347
Adoption expenses 82     20 61 30 98
Pension income amount 83 130 170 180 276 300 446
Caregiver amount 84 260 1106 220 946 480 2051
Disability amount 85 1370 9878 1000 7227 2380 17104
Disability amount transferred from a dependant 86 490 5383 680 7309 1170 12693
Interest paid on student loans 87 15570 5197 24990 8001 40550 13199
Tuition, education, and textbook amounts 88 33810 148784 44120 171803 77940 320644
Tuition, education, and textbook amounts transferred from a child 89 60 141 40 62 110 202
Amounts transferred from spouse 90 7060 23756 7400 26292 14520 50227
Allowable portion of medical expenses 91 34810 36254 64890 74414 99710 110679
Total tax credits on personal amounts 92 242920 555472 249020 576919 492490 1133288
Allowable charitable donations and government gifts 93 37680 10509 37900 8716 75570 19225
Eligible cultural, ecological gifts 94 90 19 80 14 170 33
Total tax credit on donations and gifts 95 36250 2576 36420 1902 72670 4477
Total federal non-refundable tax credits 96 242920 558048 249020 578820 492490 1137765
Federal dividend tax credit 97 15180 11955 11350 5961 26530 17917
Overseas employment tax credit 98 220 1298 40 209 260 1507
Minimum tax carryover 99 100 283 80 280 180 563
Basic federal tax 100 181640 764178 158700 503182 340350 1267415
Federal foreign tax credit 101 4170 2487 2960 849 7130 3336
Federal political contribution tax credit 102 280 40 140 17 420 57
Investment tax credit 103 90 111 30 33 120 143
Labour-sponsored funds tax credit 104 8670 3048 5860 1543 14530 4591
Alternative minimum tax payable 105 140 594 60 341 200 936
Net federal tax 106 181420 758492 158390 500741 339820 1259289
CPP contributions payable on self-employment and other earnings 107            
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 10 3 70 13 80 16
Social benefits repayment 109 3980 3080 170 127 4160 3207
Net provincial or territorial tax 110 50 125 20 65 70 190
Total tax payable 111 181430 761700 158420 500946 339850 1262702
Final Basic Table 4: All returns by age and sex, Quebec
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 199950   169350   369300  
Number of non-taxable returns 2 54050   90080   144410  
Total number of returns 3 254000   259430   513710  
Employment income 4 220560 9313237 208530 6512507 429210 15825888
Commissions (from employment) 5 7700 187720 5750 62069 13450 249788
Other employment income 6 29610 67848 18450 49972 48060 117843
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 860 4709 1350 7030 2210 11739
Other pensions or superannuation 9 170 1180 140 842 310 2033
Elected split-pension amount 10 40 272 220 1735 260 2007
Universal Child Care Benefit (UCCB) 11 24530 37529 101040 162150 125640 199767
Employment Insurance and other benefits 12 71620 389780 69900 674566 141520 1064347
Taxable amount of dividends 13 22060 201230 15880 79803 37940 281034
Interest and other investment income 14 26000 16849 27870 15005 53880 31862
Net partnership income 15 370 462 210 37 580 499
Registered disability savings plan (RDSP) income 16            
Net rental income 17 15200 10997 11960 6622 27160 17622
Taxable capital gains 18 11980 60103 9300 28029 21280 88132
Support payments received 19 20 66 650 2435 670 2506
Registered Retirement Savings Plan (RRSP) income 20 33590 57637 27190 36553 60770 94190
Other income 21 31290 118074 30450 100854 61750 219048
Net business income 22 20240 260028 20480 196114 40720 456433
Net professional income 23 3800 225425 5340 244294 9140 469734
Net commission income 24 2180 42097 1640 18485 3810 60582
Net farming income 25 1740 11066 710 1553 2440 12618
Net fishing income 26 50 544     50 586
Workers' compensation benefits 27 7510 44846 13510 81579 21010 126425
Social assistance payments 28 18150 111687 17090 106956 35240 218661
Net federal supplements 29            
Total income assessed 30 252440 11163385 257460 8389247 510110 19553360
Registered pension plan (RPP) contributions 31 78660 198516 94290 191464 172940 389980
RRSP deduction 32 93110 379752 86960 257319 180070 637071
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 50 153 20 69 70 223
Annual union, professional, or like dues 35 95940 62420 93790 57221 189740 119642
Universal Child Care Benefit repayment 36 130 68 660 436 790 504
Child care expenses 37 25140 66416 90910 227331 116060 293755
Disability supports deductions 38         10 18
Business investment loss 39 140 2466 60 757 200 3223
Moving expenses 40 1110 5852 750 2863 1870 8715
Support payments made 41 200 804 20 20 220 824
Carrying charges and interest expenses 42 5110 8420 3030 3748 8130 12170
Deductions for CPP or QPP contributions on self-employment and other earnings 43 17920 13883 19070 12263 37000 26149
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 20140 1444 21550 1305 41690 2749
Exploration and development expenses 45 210 3013 80 804 290 3817
Other employment expenses 46 9050 40747 3910 13468 12960 54215
Clergy residence deduction 47 100 1032 20 126 110 1158
Other deductions 48 13800 10972 10700 7648 24510 18634
Total deductions before adjustments 49 180660 795964 189940 776855 370620 1572848
Social benefits repayment 50 4740 3879 440 323 5180 4201
Net income after adjustments 51 251700 10369954 256330 7618992 508240 17989648
Canadian Forces personnel and police deduction 52 680 9897 90 1288 770 11184
Employee home relocation loan deduction 53 20 3     20 3
Security options deductions 54 410 3212 170 790 590 4001
Other payments deductions 55 25330 156534 30410 188549 55750 345102
Limited partnership losses of other years 56            
Non-capital losses of other years 57 270 1900 250 1659 530 3559
Net capital losses of other years 58 3010 3481 1670 1186 4680 4667
Capital gains deduction 59 390 19149 160 6159 540 25308
Northern residents deductions 60 1350 5295 950 3991 2290 9286
Additional deductions 61 210 4375 270 5091 480 9483
Farming/fishing losses of prior years 62 80 332 30 195 100 528
Total deductions from net income 63 31520 204180 33780 209055 65310 413269
Taxable income assessed 64 242710 10166274 249610 7410299 492530 17577239
Basic personal amount 65 253990 2605548 259410 2663747 513680 5271836
Age amount 66            
Spouse or common-law partner amount 67 30320 208167 12670 85758 43020 294192
Amount for eligible dependant 68 5270 53071 30660 308599 35920 361680
Amount for children 17 and under 69 84570 323714 76490 278367 161090 602178
Amount for infirm dependants age 18 or older 70 10 25     20 54
CPP or QPP contributions through employment 71 211490 334600 193750 254869 405250 589474
CPP or QPP contributions self-employment and other eligible earnings 72 17920 13883 19070 12263 37000 26149
Employment Insurance premiums 73 203890 92604 190400 73795 394300 166400
Employment Insurance premiums on self-employment and other eligible earnings 74 20 4 60 12 90 16
PPIP premiums paid 75 207910 41093 190140 30216 398060 71310
PPIP premiums payable on employment income 76 7410 1370 5850 1035 13270 2406
PPIP premiums payable on self-employment income 77 20470 1868 21800 1684 42280 3552
Canada employment amount 78 217800 226200 203420 209800 421240 436015
Public transit amount 79 27650 21438 24810 18301 52480 39750
Children's fitness amount 80 33160 11202 30960 10459 64120 21662
Home buyers' amount 81 6160 27516 3900 17003 10060 44524
Adoption expenses 82 50 445 40 252 90 697
Pension income amount 83 200 302 350 598 550 900
Caregiver amount 84 540 2402 510 2080 1050 4482
Disability amount 85 1470 10520 1140 8171 2600 18691
Disability amount transferred from a dependant 86 1790 20474 1840 20165 3630 40638
Interest paid on student loans 87 17250 5899 23320 7486 40570 13385
Tuition, education, and textbook amounts 88 21010 78234 25990 79643 47010 157896
Tuition, education, and textbook amounts transferred from a child 89 260 662 220 415 480 1077
Amounts transferred from spouse 90 8730 30317 9800 37944 18560 68389
Allowable portion of medical expenses 91 41550 54337 72660 101301 114230 155648
Total tax credits on personal amounts 92 253990 624884 259420 633599 513690 1258950
Allowable charitable donations and government gifts 93 50310 19454 42960 12399 93270 31853
Eligible cultural, ecological gifts 94 90 48 70 21 160 70
Total tax credit on donations and gifts 95 49160 4906 42040 2987 91200 7893
Total federal non-refundable tax credits 96 253990 629790 259420 636586 513690 1266844
Federal dividend tax credit 97 22170 27222 15780 11010 37950 38232
Overseas employment tax credit 98 270 1967 30 167 300 2134
Minimum tax carryover 99 200 535 100 301 300 836
Basic federal tax 100 200160 1146919 169630 676529 369800 1823520
Federal foreign tax credit 101 5870 3444 4270 1151 10140 4595
Federal political contribution tax credit 102 400 56 170 29 570 85
Investment tax credit 103 250 402 90 120 340 522
Labour-sponsored funds tax credit 104 13250 4660 9270 2420 22520 7079
Alternative minimum tax payable 105 210 700 90 370 300 1069
Net federal tax 106 199930 1138354 169310 672812 369250 1811238
CPP contributions payable on self-employment and other earnings 107            
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 20 4 60 12 90 16
Social benefits repayment 109 4740 3879 440 323 5180 4201
Net provincial or territorial tax 110 150 1417 60 496 210 1913
Total tax payable 111 199950 1143653 169350 673643 369300 1817369
Final Basic Table 4: All returns by age and sex, Quebec
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 189330   158160   347500  
Number of non-taxable returns 2 53110   85080   138340  
Total number of returns 3 242440   243240   485840  
Employment income 4 203810 9904782 193130 6879520 397020 16784426
Commissions (from employment) 5 7050 234635 5180 76629 12240 311272
Other employment income 6 28590 87823 17870 57339 46470 145191
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 1450 8469 2530 14615 3970 23089
Other pensions or superannuation 9 470 6883 260 2605 730 9495
Elected split-pension amount 10 90 627 680 5734 770 6380
Universal Child Care Benefit (UCCB) 11 23790 34815 63860 92674 87680 127539
Employment Insurance and other benefits 12 53680 313309 44020 349432 97710 662741
Taxable amount of dividends 13 26250 347347 19570 135628 45820 482974
Interest and other investment income 14 28550 29544 30800 22610 59350 52188
Net partnership income 15 610 444 290 812 900 1257
Registered disability savings plan (RDSP) income 16            
Net rental income 17 18010 27466 13990 13653 32000 41117
Taxable capital gains 18 13350 110179 10570 42477 23910 152656
Support payments received 19 40 148 1300 7198 1340 7346
Registered Retirement Savings Plan (RRSP) income 20 39750 88041 30940 54488 70690 142528
Other income 21 30290 114970 28860 92768 59160 207783
Net business income 22 22120 324960 21990 249826 44110 574786
Net professional income 23 4150 336870 5460 324657 9600 661527
Net commission income 24 2280 57257 1630 24494 3910 81751
Net farming income 25 1990 14582 840 2788 2820 17370
Net fishing income 26 100 1383     110 1411
Workers' compensation benefits 27 8010 61299 7250 43076 15270 104376
Social assistance payments 28 18100 114720 16290 104268 34400 219018
Net federal supplements 29            
Total income assessed 30 240980 12220559 240620 8597320 481740 20818235
Registered pension plan (RPP) contributions 31 75080 222348 87310 213277 162390 435628
RRSP deduction 32 93510 449079 82760 290118 176270 739197
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 200 1271 50 215 260 1486
Annual union, professional, or like dues 35 88080 61148 84890 57023 172970 118172
Universal Child Care Benefit repayment 36 100 67 360 262 460 329
Child care expenses 37 32180 78433 85080 186189 117260 264623
Disability supports deductions 38     20 10 20 23
Business investment loss 39 200 3488 80 1210 280 4698
Moving expenses 40 720 4813 450 2874 1170 7687
Support payments made 41 630 3608 40 152 670 3761
Carrying charges and interest expenses 42 7380 16103 4310 6740 11690 22843
Deductions for CPP or QPP contributions on self-employment and other earnings 43 20020 17212 20880 15083 40900 32295
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 22030 1783 23010 1590 45040 3373
Exploration and development expenses 45 420 7280 160 1670 580 8950
Other employment expenses 46 10160 51903 4150 16786 14310 68689
Clergy residence deduction 47 130 1294 10 82 140 1376
Other deductions 48 11820 11425 9370 8276 21190 19721
Total deductions before adjustments 49 175940 931269 176950 801558 352900 1732853
Social benefits repayment 50 4500 3853 570 487 5070 4341
Net income after adjustments 51 240160 11294639 239280 7803727 479580 19098712
Canadian Forces personnel and police deduction 52 470 7337 50 873 520 8210
Employee home relocation loan deduction 53 20 74     30 74
Security options deductions 54 630 10772 250 2091 870 12863
Other payments deductions 55 25750 176026 23390 147347 49150 323409
Limited partnership losses of other years 56 10 183     10 229
Non-capital losses of other years 57 310 2417 360 1315 670 3731
Net capital losses of other years 58 3670 6400 2250 2235 5920 8635
Capital gains deduction 59 520 33473 230 12795 750 46268
Northern residents deductions 60 1420 5830 1030 4101 2450 9931
Additional deductions 61 250 8852 220 5669 470 14549
Farming/fishing losses of prior years 62 110 1052 30 102 140 1154
Total deductions from net income 63 32830 252415 27620 176573 60460 429053
Taxable income assessed 64 230550 11043178 231370 7627566 462050 18671025
Basic personal amount 65 242420 2490645 243230 2504119 485810 4996064
Age amount 66            
Spouse or common-law partner amount 67 35870 257327 12220 83331 48100 340730
Amount for eligible dependant 68 8790 87860 37530 374483 46320 462385
Amount for children 17 and under 69 102910 419161 83890 309661 186820 728872
Amount for infirm dependants age 18 or older 70 20 47 30 109 50 156
CPP or QPP contributions through employment 71 195490 323002 179250 254400 374740 577406
CPP or QPP contributions self-employment and other eligible earnings 72 20020 17212 20880 15083 40900 32295
Employment Insurance premiums 73 184250 86699 175220 72605 359480 159306
Employment Insurance premiums on self-employment and other eligible earnings 74 20 4 50 10 70 14
PPIP premiums paid 75 191780 40423 176320 30946 368100 71370
PPIP premiums payable on employment income 76 7030 1432 5300 1057 12330 2490
PPIP premiums payable on self-employment income 77 22250 2305 23220 2051 45480 4356
Canada employment amount 78 201710 209370 187010 193300 388730 402677
Public transit amount 79 23300 18654 21110 16044 44410 34700
Children's fitness amount 80 52880 24369 40130 17345 93010 41714
Home buyers' amount 81 3130 14383 2110 9589 5240 23972
Adoption expenses 82 110 978 90 750 200 1728
Pension income amount 83 540 984 910 1710 1440 2696
Caregiver amount 84 1280 5643 1050 4546 2330 10189
Disability amount 85 1480 10625 1190 8585 2670 19210
Disability amount transferred from a dependant 86 2860 33619 2460 26985 5320 60604
Interest paid on student loans 87 10110 4022 11820 4498 21930 8520
Tuition, education, and textbook amounts 88 13400 42947 17470 45047 30860 88000
Tuition, education, and textbook amounts transferred from a child 89 1680 4966 2740 8482 4410 13448
Amounts transferred from spouse 90 8410 29767 9380 38651 17800 68454
Allowable portion of medical expenses 91 44450 67551 71670 115490 116120 183044
Total tax credits on personal amounts 92 242430 629099 243240 620831 485820 1250160
Allowable charitable donations and government gifts 93 55120 27669 44790 16620 99910 44289
Eligible cultural, ecological gifts 94 130 316 70 46 190 361
Total tax credit on donations and gifts 95 54300 7190 44090 4133 98390 11323
Total federal non-refundable tax credits 96 242430 636290 243240 624964 485820 1261483
Federal dividend tax credit 97 26040 47879 18790 18523 44830 66402
Overseas employment tax credit 98 240 2043 20 149 260 2193
Minimum tax carryover 99 300 1019 130 378 430 1397
Basic federal tax 100 189560 1371657 158490 755775 348060 2127448
Federal foreign tax credit 101 6730 5108 4940 1171 11670 6279
Federal political contribution tax credit 102 530 102 220 37 760 139
Investment tax credit 103 440 841 160 181 600 1022
Labour-sponsored funds tax credit 104 14150 5272 10110 2918 24260 8189
Alternative minimum tax payable 105 310 1189 140 624 450 1813
Net federal tax 106 189310 1360271 158130 751474 347450 2111762
CPP contributions payable on self-employment and other earnings 107            
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 20 4 50 10 70 14
Social benefits repayment 109 4500 3853 570 487 5070 4341
Net provincial or territorial tax 110 250 4566 110 1762 360 6327
Total tax payable 111 189330 1368694 158160 753733 347500 2122443
Final Basic Table 4: All returns by age and sex, Quebec
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 205910   179730   385650  
Number of non-taxable returns 2 57000   83760   140850  
Total number of returns 3 262910   263480   526500  
Employment income 4 215760 11331102 211920 8056245 427720 19388025
Commissions (from employment) 5 7150 267548 5530 98260 12680 365808
Other employment income 6 31960 103746 19790 70086 51750 173843
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 2870 18235 5070 31554 7950 49791
Other pensions or superannuation 9 1240 22492 630 7209 1870 29701
Elected split-pension amount 10 250 1467 1940 17148 2180 18615
Universal Child Care Benefit (UCCB) 11 13500 18369 22870 28855 36390 47257
Employment Insurance and other benefits 12 47970 293795 36030 198740 83990 492535
Taxable amount of dividends 13 34080 572515 27180 217773 61270 790289
Interest and other investment income 14 36110 52144 40570 39841 76690 92019
Net partnership income 15 950 3585 500 726 1440 4311
Registered disability savings plan (RDSP) income 16            
Net rental income 17 21910 51284 16970 26561 38880 77818
Taxable capital gains 18 15970 148511 13980 66029 29960 214591
Support payments received 19 50 234 2010 14519 2060 14753
Registered Retirement Savings Plan (RRSP) income 20 38880 112029 28580 73423 67460 185454
Other income 21 32450 144576 31270 101154 63720 245770
Net business income 22 25060 404560 23350 297501 48420 702114
Net professional income 23 4820 450407 5650 345159 10470 795866
Net commission income 24 2450 63997 2010 37263 4460 101262
Net farming income 25 2790 23045 1320 6640 4110 29685
Net fishing income 26 140 2114 10 99 150 2213
Workers' compensation benefits 27 10530 95043 6160 37290 16690 132333
Social assistance payments 28 20990 142246 17980 120719 38980 262974
Net federal supplements 29            
Total income assessed 30 261300 14323044 259800 9892797 521190 24217028
Registered pension plan (RPP) contributions 31 82750 263401 94420 251867 177170 515272
RRSP deduction 32 102900 548906 92340 363113 195240 912019
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 600 4641 110 390 710 5031
Annual union, professional, or like dues 35 97080 70355 91600 63980 188690 134337
Universal Child Care Benefit repayment 36 80 50 180 145 260 195
Child care expenses 37 27700 55365 56860 93323 84560 148691
Disability supports deductions 38     10 21 20 33
Business investment loss 39 220 4609 100 1825 330 6434
Moving expenses 40 530 4069 310 1828 840 5897
Support payments made 41 1400 9357 40 179 1430 9537
Carrying charges and interest expenses 42 10310 27775 6590 10333 16900 38128
Deductions for CPP or QPP contributions on self-employment and other earnings 43 23150 20905 22870 17162 46030 38071
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 25180 2169 24910 1799 50090 3969
Exploration and development expenses 45 730 15705 270 4141 1000 19845
Other employment expenses 46 11770 61593 4740 20939 16500 82532
Clergy residence deduction 47 160 1630 20 118 170 1748
Other deductions 48 11720 14603 10060 9808 21790 24410
Total deductions before adjustments 49 190990 1105145 184690 840972 375690 1946152
Social benefits repayment 50 5400 5084 690 633 6090 5717
Net income after adjustments 51 260220 13226419 258300 9061320 518610 22288895
Canadian Forces personnel and police deduction 52 360 6455 50 914 410 7369
Employee home relocation loan deduction 53 20 3 10 2 30 5
Security options deductions 54 820 17470 330 4167 1140 21637
Other payments deductions 55 31110 237290 23950 158011 55060 395309
Limited partnership losses of other years 56 10 102     20 163
Non-capital losses of other years 57 380 2934 470 2622 840 5556
Net capital losses of other years 58 4760 10866 3190 3278 7950 14145
Capital gains deduction 59 620 47254 290 20405 910 67659
Northern residents deductions 60 1680 6357 1100 3836 2790 10193
Additional deductions 61 300 9121 260 7002 560 16171
Farming/fishing losses of prior years 62 140 1149 60 471 200 1620
Total deductions from net income 63 39710 339001 29520 200769 69240 539827
Taxable income assessed 64 247030 12888409 247280 8861085 494400 21750592
Basic personal amount 65 262910 2710693 263480 2721109 526490 5432730
Age amount 66            
Spouse or common-law partner amount 67 36980 273886 11820 82941 48810 356885
Amount for eligible dependant 68 11640 112323 39090 377513 50720 489836
Amount for children 17 and under 69 106740 418294 79480 265233 186230 683561
Amount for infirm dependants age 18 or older 70 40 142 30 126 70 268
CPP or QPP contributions through employment 71 207560 350120 197320 288376 404890 638503
CPP or QPP contributions self-employment and other eligible earnings 72 23150 20905 22870 17162 46030 38071
Employment Insurance premiums 73 191920 92013 192000 81734 383920 173749
Employment Insurance premiums on self-employment and other eligible earnings 74 20 3 40 9 50 12
PPIP premiums paid 75 203640 44196 194300 35391 397950 79589
PPIP premiums payable on employment income 76 6910 1468 5380 1164 12290 2633
PPIP premiums payable on self-employment income 77 25390 2801 25080 2320 50480 5122
Canada employment amount 78 213890 222148 204810 212234 418700 434391
Public transit amount 79 23910 18969 24540 19325 48450 38296
Children's fitness amount 80 55960 28242 36200 16402 92160 44644
Home buyers' amount 81 2080 9588 1480 6692 3550 16285
Adoption expenses 82 110 887 100 789 210 1676
Pension income amount 83 1450 2746 2510 4795 3960 7541
Caregiver amount 84 2550 10818 2040 8384 4590 19203
Disability amount 85 2010 14439 1760 12720 3770 27159
Disability amount transferred from a dependant 86 3470 38970 2660 27711 6130 66682
Interest paid on student loans 87 5090 2394 5600 2295 10690 4688
Tuition, education, and textbook amounts 88 9610 26286 14650 34155 24260 60441
Tuition, education, and textbook amounts transferred from a child 89 12810 47781 14610 55477 27420 103257
Amounts transferred from spouse 90 6980 25192 7080 27233 14070 52445
Allowable portion of medical expenses 91 53370 89301 83740 151243 137120 240553
Total tax credits on personal amounts 92 262910 684691 263480 667880 526490 1352733
Allowable charitable donations and government gifts 93 67010 41509 53890 46083 120910 87593
Eligible cultural, ecological gifts 94 110 346 70 57 180 404
Total tax credit on donations and gifts 95 66250 10964 53240 5673 119490 16637
Total federal non-refundable tax credits 96 262910 695655 263480 673553 526490 1369370
Federal dividend tax credit 97 33390 80382 25620 30321 59000 110703
Overseas employment tax credit 98 220 2072 30 255 250 2327
Minimum tax carryover 99 430 1278 190 564 620 1842
Basic federal tax 100 206230 1689731 180140 925005 386380 2614954
Federal foreign tax credit 101 8220 5804 6410 1502 14630 7307
Federal political contribution tax credit 102 770 152 270 47 1040 198
Investment tax credit 103 720 1790 260 427 970 2217
Labour-sponsored funds tax credit 104 17590 7209 13220 4325 30810 11534
Alternative minimum tax payable 105 430 2198 240 1121 670 3318
Net federal tax 106 205890 1674759 179700 918710 385610 2593687
CPP contributions payable on self-employment and other earnings 107            
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 20 3 40 9 50 12
Social benefits repayment 109 5400 5084 690 633 6090 5717
Net provincial or territorial tax 110 280 8198 100 1665 380 9864
Total tax payable 111 205910 1688045 179730 921017 385650 2609280
Final Basic Table 4: All returns by age and sex, Quebec
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 247600   223710   471320  
Number of non-taxable returns 2 62580   88230   150870  
Total number of returns 3 310180   311940   622180  
Employment income 4 250970 13855831 251150 9572269 502160 23428372
Commissions (from employment) 5 7670 322893 5880 100957 13540 423850
Other employment income 6 37740 135358 21940 87939 59680 223296
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 5740 42754 10250 77069 16000 119829
Other pensions or superannuation 9 3000 63434 1550 23435 4560 86898
Elected split-pension amount 10 850 4674 6110 57215 6960 61889
Universal Child Care Benefit (UCCB) 11 5300 6802 4010 4364 9320 11181
Employment Insurance and other benefits 12 52520 327932 40900 203133 93420 531065
Taxable amount of dividends 13 47350 819730 39260 327581 86610 1147388
Interest and other investment income 14 52710 99420 61080 78335 113790 177764
Net partnership income 15 1580 280 870 1001 2450 1280
Registered disability savings plan (RDSP) income 16            
Net rental income 17 28310 93624 21240 45070 49550 138718
Taxable capital gains 18 21860 224992 19830 90841 41690 315835
Support payments received 19 60 383 2730 27160 2790 27542
Registered Retirement Savings Plan (RRSP) income 20 34460 144684 26130 96025 60590 240715
Other income 21 39840 199909 40080 124386 79920 324313
Net business income 22 29030 492812 25130 309271 54170 802200
Net professional income 23 6100 624144 6210 388858 12310 1013002
Net commission income 24 2840 79579 2170 44570 5020 124149
Net farming income 25 4490 37957 2050 12290 6540 50247
Net fishing income 26 190 3038 30 172 220 3210
Workers' compensation benefits 27 14130 143231 7260 47258 21390 190488
Social assistance payments 28 24620 174029 21690 154608 46320 328641
Net federal supplements 29         10 19
Total income assessed 30 308380 17897497 307000 11873814 615430 29771891
Registered pension plan (RPP) contributions 31 100620 337321 112570 308592 213190 645929
RRSP deduction 32 128430 743044 115350 483076 243780 1226120
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 1520 13239 300 1240 1830 14479
Annual union, professional, or like dues 35 118810 89401 109350 76306 228160 165707
Universal Child Care Benefit repayment 36 40 31 60 28 100 59
Child care expenses 37 16570 27479 24780 31847 41350 59327
Disability supports deductions 38 20 49 10 17 30 67
Business investment loss 39 260 7637 120 2980 380 10616
Moving expenses 40 520 3394 380 2196 900 5589
Support payments made 41 2460 23440 50 218 2500 23658
Carrying charges and interest expenses 42 15010 50767 10540 18037 25550 68804
Deductions for CPP or QPP contributions on self-employment and other earnings 43 28080 26239 24780 18489 52860 44731
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 30340 2725 26930 1941 57280 4666
Exploration and development expenses 45 1050 22500 440 5192 1490 27692
Other employment expenses 46 13830 73389 4950 21931 18770 95320
Clergy residence deduction 47 250 2623 20 156 270 2779
Other deductions 48 13020 14518 11760 22480 24780 36998
Total deductions before adjustments 49 226120 1437799 209430 994728 435550 2432546
Social benefits repayment 50 6520 6320 830 830 7350 7150
Net income after adjustments 51 307120 16469120 305360 10898858 612540 27368544
Canadian Forces personnel and police deduction 52 310 7689 30 279 340 7967
Employee home relocation loan deduction 53 40 6     50 7
Security options deductions 54 960 40872 410 7603 1360 48476
Other payments deductions 55 38180 317271 28720 201874 66900 519149
Limited partnership losses of other years 56 20 430     30 440
Non-capital losses of other years 57 480 5158 520 2760 1000 7917
Net capital losses of other years 58 6650 20405 4920 6334 11570 26741
Capital gains deduction 59 910 73167 410 26084 1320 99251
Northern residents deductions 60 2200 7898 1260 4333 3460 12231
Additional deductions 61 340 10677 310 7864 650 18571
Farming/fishing losses of prior years 62 200 1226 80 493 280 1719
Total deductions from net income 63 49550 484798 36360 257636 85910 742469
Taxable income assessed 64 289050 15985883 289890 10641999 579000 26628414
Basic personal amount 65 310180 3206068 311930 3227168 622180 6433873
Age amount 66            
Spouse or common-law partner amount 67 39160 295448 12100 83751 51270 379245
Amount for eligible dependant 68 10380 94764 29020 265859 39410 360634
Amount for children 17 and under 69 89040 303903 52900 151539 141940 455453
Amount for infirm dependants age 18 or older 70 70 243 60 193 120 436
CPP or QPP contributions through employment 71 242440 414910 234150 342379 476600 757292
CPP or QPP contributions self-employment and other eligible earnings 72 28080 26239 24780 18489 52860 44731
Employment Insurance premiums 73 222660 108320 227040 96876 449700 205197
Employment Insurance premiums on self-employment and other eligible earnings 74 30 8 50 14 70 21
PPIP premiums paid 75 237520 52484 230410 41882 467930 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 249610 259454 242230 251543 491850 511001
Public transit amount 79 26770 20962 28290 22700 55060 43663
Children's fitness amount 80 40670 19058 20700 8690 61360 27748
Home buyers' amount 81 1430 6608 1200 5513 2620 12121
Adoption expenses 82 70 502 50 440 120 942
Pension income amount 83 3790 7370 7420 14381 11210 21751
Caregiver amount 84 3860 15429 3190 12352 7050 27781
Disability amount 85 3050 21989 2800 20166 5840 42154
Disability amount transferred from a dependant 86 3530 35645 2420 22522 5950 58167
Interest paid on student loans 87 2610 1313 3140 1254 5750 2567
Tuition, education, and textbook amounts 88 7800 17878 12750 26861 20550 44739
Tuition, education, and textbook amounts transferred from a child 89 38530 177662 28660 127329 67190 304991
Amounts transferred from spouse 90 5520 19804 5290 19836 10810 39673
Allowable portion of medical expenses 91 68280 119680 104840 184313 173110 303993
Total tax credits on personal amounts 92 310180 784649 311930 742481 622180 1527242
Allowable charitable donations and government gifts 93 88350 66888 69920 29452 158270 96340
Eligible cultural, ecological gifts 94 100 584 80 113 180 697
Total tax credit on donations and gifts 95 87550 17968 69210 7408 156760 25376
Total federal non-refundable tax credits 96 310180 802617 311930 749888 622180 1552618
Federal dividend tax credit 97 46160 118274 37340 47865 83500 166147
Overseas employment tax credit 98 320 3179 20 166 340 3345
Minimum tax carryover 99 620 1831 280 769 900 2599
Basic federal tax 100 248050 2179265 224330 1143395 472400 3322727
Federal foreign tax credit 101 11750 8623 9770 1829 21520 10452
Federal political contribution tax credit 102 1140 206 450 67 1590 273
Investment tax credit 103 1020 2774 390 564 1410 3337
Labour-sponsored funds tax credit 104 27280 12152 20510 7365 47790 19518
Alternative minimum tax payable 105 630 3327 270 1118 900 4445
Net federal tax 106 247570 2155494 223690 1133573 471270 3289134
CPP contributions payable on self-employment and other earnings 107            
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 30 8 50 14 70 21
Social benefits repayment 109 6520 6320 830 830 7350 7150
Net provincial or territorial tax 110 350 10764 110 2845 460 13608
Total tax payable 111 247600 2172585 223710 1137262 471320 3309914
Final Basic Table 4: All returns by age and sex, Quebec
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 243250   223320   466570  
Number of non-taxable returns 2 60400   84300   144730  
Total number of returns 3 303640   307620   611300  
Employment income 4 238650 13142542 238040 8817347 476710 21959932
Commissions (from employment) 5 6640 283041 4700 78255 11340 361297
Other employment income 6 37480 151123 22730 95631 60200 246754
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 9710 78861 17870 143886 27590 222747
Other pensions or superannuation 9 11240 298016 9780 197384 21030 495431
Elected split-pension amount 10 3010 16676 19100 194208 22120 210900
Universal Child Care Benefit (UCCB) 11 1510 1881 450 517 1960 2398
Employment Insurance and other benefits 12 49800 319936 38100 187998 87910 507934
Taxable amount of dividends 13 53930 827821 44670 293275 98600 1121096
Interest and other investment income 14 64340 141022 74760 114015 139100 255040
Net partnership income 15 2120 822 1170 437 3290 1258
Registered disability savings plan (RDSP) income 16            
Net rental income 17 28420 124116 21450 58912 49870 183042
Taxable capital gains 18 24780 250269 22480 116598 47260 366867
Support payments received 19 60 428 2590 33055 2650 33512
Registered Retirement Savings Plan (RRSP) income 20 26950 153508 24450 123001 51400 276509
Other income 21 45240 253281 45290 157118 90530 410401
Net business income 22 26790 450177 21060 247360 47850 697572
Net professional income 23 6830 704472 5660 283171 12490 987643
Net commission income 24 2800 84303 1950 46158 4750 130461
Net farming income 25 4930 38800 1950 11076 6870 49876
Net fishing income 26 200 2921     210 2958
Workers' compensation benefits 27 14680 161519 7060 48070 21740 209588
Social assistance payments 28 24860 181773 21950 163192 46810 344975
Net federal supplements 29         10 32
Total income assessed 30 301810 17667336 302240 11410709 604080 29078231
Registered pension plan (RPP) contributions 31 101540 346743 111620 312465 213150 659208
RRSP deduction 32 128890 787191 116610 497745 245500 1284935
Saskatchewan Pension Plan (SPP) deduction 33         10 3
Deduction for elected split-pension amount 34 5880 58434 2490 13515 8370 71949
Annual union, professional, or like dues 35 120300 91970 108910 75933 229210 167903
Universal Child Care Benefit repayment 36 30 18 30 14 60 31
Child care expenses 37 6020 8663 5220 5872 11240 14535
Disability supports deductions 38     10 37 20 53
Business investment loss 39 220 6606 100 2094 320 8700
Moving expenses 40 370 2519 310 1634 680 4153
Support payments made 41 2680 32148 50 321 2730 32469
Carrying charges and interest expenses 42 18040 57219 13250 21775 31300 78994
Deductions for CPP or QPP contributions on self-employment and other earnings 43 26910 25927 20820 15464 47720 41391
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 29170 2711 22740 1624 51910 4335
Exploration and development expenses 45 1420 28026 530 5976 1950 34002
Other employment expenses 46 12820 67914 4090 17857 16910 85771
Clergy residence deduction 47 280 3129 50 415 330 3544
Other deductions 48 11850 14941 10780 10689 22630 25630
Total deductions before adjustments 49 220030 1534176 197790 983429 417820 2517605
Social benefits repayment 50 6070 6427 640 661 6700 7088
Net income after adjustments 51 300650 16148953 300890 10440711 601570 26589851
Canadian Forces personnel and police deduction 52 130 2933 10 291 140 3224
Employee home relocation loan deduction 53 30 4     30 5
Security options deductions 54 840 47165 350 6764 1190 53929
Other payments deductions 55 39030 343314 28780 211272 67810 554596
Limited partnership losses of other years 56 30 62 10 33 40 95
Non-capital losses of other years 57 440 6927 510 2580 950 9507
Net capital losses of other years 58 7650 20306 5810 8831 13460 29137
Capital gains deduction 59 1050 75772 490 27357 1540 103129
Northern residents deductions 60 2280 8195 1230 4211 3510 12406
Additional deductions 61 360 12838 390 9995 750 22833
Farming/fishing losses of prior years 62 210 2451 60 391 270 2842
Total deductions from net income 63 51320 519966 37340 271728 88660 791704
Taxable income assessed 64 281210 15630426 284470 10169671 565700 25800274
Basic personal amount 65 303640 3141487 307620 3184650 611300 6326485
Age amount 66            
Spouse or common-law partner amount 67 40900 314072 12070 79769 52970 393855
Amount for eligible dependant 68 4930 43194 10710 93163 15650 136367
Amount for children 17 and under 69 39480 119822 17220 43843 56700 163673
Amount for infirm dependants age 18 or older 70 100 352 80 246 180 598
CPP or QPP contributions through employment 71 230050 391816 220400 317899 450440 709718
CPP or QPP contributions self-employment and other eligible earnings 72 26910 25927 20820 15464 47720 41391
Employment Insurance premiums 73 211680 102574 213890 90203 425570 192777
Employment Insurance premiums on self-employment and other eligible earnings 74 30 11 50 14 80 25
PPIP premiums paid 75 225490 49574 217320 38899 442810 88473
PPIP premiums payable on employment income 76 6850 1544 5110 1114 11960 2658
PPIP premiums payable on self-employment income 77 29410 3504 22930 2097 52340 5601
Canada employment amount 78 238800 247362 229770 238172 468570 485536
Public transit amount 79 21450 17167 25180 20599 46630 37765
Children's fitness amount 80 14800 6286 5460 2148 20270 8434
Home buyers' amount 81 840 3861 850 3823 1690 7684
Adoption expenses 82 20 228 20 117 50 346
Pension income amount 83 14020 27436 27570 53810 41600 81250
Caregiver amount 84 4030 15570 3280 11954 7310 27523
Disability amount 85 3880 27995 3650 26304 7530 54307
Disability amount transferred from a dependant 86 2690 23525 1690 13344 4380 36869
Interest paid on student loans 87 1280 641 1840 735 3120 1375
Tuition, education, and textbook amounts 88 5280 11333 8300 14638 13590 25971
Tuition, education, and textbook amounts transferred from a child 89 35790 177314 20750 97110 56540 274424
Amounts transferred from spouse 90 4730 17729 5010 21604 9730 39346
Allowable portion of medical expenses 91 71900 130989 107810 194636 179710 325636
Total tax credits on personal amounts 92 303640 735197 307620 684953 611300 1420213
Allowable charitable donations and government gifts 93 94490 73455 74770 33205 169260 106660
Eligible cultural, ecological gifts 94 90 1173 80 357 170 1530
Total tax credit on donations and gifts 95 93730 19902 74120 8455 167850 28358
Total federal non-refundable tax credits 96 303640 755099 307620 693409 611300 1448571
Federal dividend tax credit 97 52360 122343 42210 43370 94570 165712
Overseas employment tax credit 98 320 3502 10 92 330 3594
Minimum tax carryover 99 700 2006 280 674 980 2680
Basic federal tax 100 243770 2161475 224090 1096498 467860 3257985
Federal foreign tax credit 101 13760 10598 11310 2020 25070 12621
Federal political contribution tax credit 102 1410 240 540 77 1950 317
Investment tax credit 103 1270 3129 420 706 1690 3835
Labour-sponsored funds tax credit 104 35440 17501 27800 11569 63240 29071
Alternative minimum tax payable 105 730 3016 270 1055 1000 4072
Net federal tax 106 243210 2129956 223290 1082132 466510 3212097
CPP contributions payable on self-employment and other earnings 107            
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 30 11 50 14 80 25
Social benefits repayment 109 6070 6427 640 661 6700 7088
Net provincial or territorial tax 110 360 11934 90 1388 460 13322
Total tax payable 111 243250 2148327 223320 1084196 466570 3232532
Final Basic Table 4: All returns by age and sex, Quebec
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 208630   186450   395080  
Number of non-taxable returns 2 57360   84570   141950  
Total number of returns 3 265980   271010   537030  
Employment income 4 177680 8561342 165460 5167218 343160 13728651
Commissions (from employment) 5 4770 183711 3130 43644 7900 227355
Other employment income 6 36970 148445 18730 71068 55700 219537
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 37150 195449 50840 271377 88000 466830
Other pensions or superannuation 9 52990 1666475 45470 1136516 98460 2803111
Elected split-pension amount 10 8460 54800 37190 425647 45650 480471
Universal Child Care Benefit (UCCB) 11 440 542 130 146 560 688
Employment Insurance and other benefits 12 40170 274133 28090 143793 68260 417937
Taxable amount of dividends 13 52080 699869 42870 266050 94950 965919
Interest and other investment income 14 69680 172140 79480 144342 149170 316563
Net partnership income 15 2340 2311 1290 1164 3620 3475
Registered disability savings plan (RDSP) income 16            
Net rental income 17 25530 153117 18560 67570 44090 220648
Taxable capital gains 18 24100 294164 22220 106533 46320 400833
Support payments received 19 50 237 2340 32469 2390 32706
Registered Retirement Savings Plan (RRSP) income 20 26970 198863 27940 170456 54920 369328
Other income 21 54430 350672 52040 230255 106470 580941
Net business income 22 23680 367210 16950 191665 40630 558882
Net professional income 23 7040 664508 4640 190575 11670 855083
Net commission income 24 2730 74883 1610 36261 4340 111145
Net farming income 25 4610 28559 1590 7895 6200 36454
Net fishing income 26 140 2028 20 101 160 2129
Workers' compensation benefits 27 12820 169191 5260 42875 18080 212067
Social assistance payments 28 22690 177500 22370 173982 45070 351500
Net federal supplements 29 290 865 2430 6560 2720 7427
Total income assessed 30 264340 14441026 266200 8928166 530570 23369692
Registered pension plan (RPP) contributions 31 67580 214358 67740 172755 135320 387116
RRSP deduction 32 98810 627208 81320 350204 180130 977413
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 28850 328717 11070 73889 39920 402606
Annual union, professional, or like dues 35 86590 59824 71250 44819 157850 104644
Universal Child Care Benefit repayment 36 10 6 20 9 30 15
Child care expenses 37 1660 2340 740 936 2400 3275
Disability supports deductions 38     10 39 20 57
Business investment loss 39 180 5001 100 2612 280 7613
Moving expenses 40 210 1491 190 837 400 2330
Support payments made 41 2550 33663 30 235 2590 33898
Carrying charges and interest expenses 42 18410 51796 13600 24188 32020 76012
Deductions for CPP or QPP contributions on self-employment and other earnings 43 24620 23326 16400 11638 41020 34964
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 26710 2450 18150 1227 44860 3678
Exploration and development expenses 45 1420 26308 530 4230 1950 30538
Other employment expenses 46 9510 49719 2620 10404 12130 60123
Clergy residence deduction 47 250 2445 50 407 300 2851
Other deductions 48 9990 15126 8580 11144 18570 26269
Total deductions before adjustments 49 181680 1443796 145560 709575 327240 2153405
Social benefits repayment 50 4790 6578 520 615 5310 7193
Net income after adjustments 51 263300 13016246 265270 8227670 528600 21244384
Canadian Forces personnel and police deduction 52 20 512     20 512
Employee home relocation loan deduction 53            
Security options deductions 54 550 33346 150 1863 700 35209
Other payments deductions 55 35310 347555 29670 223414 64990 570990
Limited partnership losses of other years 56 40 92 20 13 50 105
Non-capital losses of other years 57 440 5456 370 1999 810 7455
Net capital losses of other years 58 7730 29986 5950 9519 13680 39506
Capital gains deduction 59 1070 77173 440 22777 1500 99950
Northern residents deductions 60 1770 6310 940 3309 2710 9619
Additional deductions 61 470 12960 450 8348 920 21392
Farming/fishing losses of prior years 62 180 1348 70 503 250 1851
Total deductions from net income 63 46820 514741 37720 271745 84550 786591
Taxable income assessed 64 247090 12502828 250120 7956475 497230 20459666
Basic personal amount 65 265980 2753864 271010 2806960 537030 5561148
Age amount 66            
Spouse or common-law partner amount 67 38520 291204 9330 58111 47860 349351
Amount for eligible dependant 68 1660 14080 2530 20084 4200 34164
Amount for children 17 and under 69 11990 34124 2950 7093 14940 41219
Amount for infirm dependants age 18 or older 70 80 289 50 156 130 445
CPP or QPP contributions through employment 71 166430 262202 147530 190365 313960 452571
CPP or QPP contributions self-employment and other eligible earnings 72 24620 23326 16400 11638 41020 34964
Employment Insurance premiums 73 152120 68868 141930 54473 294060 123342
Employment Insurance premiums on self-employment and other eligible earnings 74 40 10 30 10 70 20
PPIP premiums paid 75 163780 32854 146060 23262 309840 56116
PPIP premiums payable on employment income 76 4530 944 3010 576 7540 1520
PPIP premiums payable on self-employment income 77 26920 3166 18300 1584 45220 4750
Canada employment amount 78 184890 185036 161580 163548 346470 348589
Public transit amount 79 13640 11043 17050 13803 30690 24846
Children's fitness amount 80 3870 1566 740 279 4610 1845
Home buyers' amount 81 500 2296 480 2191 980 4487
Adoption expenses 82 10 84     20 118
Pension income amount 83 59840 117848 74700 146475 134550 264333
Caregiver amount 84 3040 11468 2640 9334 5680 20801
Disability amount 85 4710 33949 4200 30311 8910 64260
Disability amount transferred from a dependant 86 1740 13478 1220 8715 2960 22193
Interest paid on student loans 87 620 412 750 313 1370 725
Tuition, education, and textbook amounts 88 3180 5357 4810 6479 7990 11835
Tuition, education, and textbook amounts transferred from a child 89 15600 75317 7390 33906 22990 109223
Amounts transferred from spouse 90 6720 23266 8350 37671 15070 60944
Allowable portion of medical expenses 91 72960 141363 100640 192802 173600 334170
Total tax credits on personal amounts 92 265980 616112 271010 573026 537030 1189197
Allowable charitable donations and government gifts 93 85280 62897 65180 29874 150470 92777
Eligible cultural, ecological gifts 94 100 711 90 668 190 1379
Total tax credit on donations and gifts 95 84590 16832 64620 7706 149210 24540
Total federal non-refundable tax credits 96 265980 632944 271010 580732 537030 1213737
Federal dividend tax credit 97 49930 102745 39680 39090 89620 141836
Overseas employment tax credit 98 260 2699 10 101 270 2800
Minimum tax carryover 99 740 2115 280 543 1020 2658
Basic federal tax 100 209340 1672568 187640 809472 396990 2482080
Federal foreign tax credit 101 13970 10077 11830 1641 25800 11720
Federal political contribution tax credit 102 1610 251 630 79 2240 330
Investment tax credit 103 1120 2845 310 437 1430 3282
Labour-sponsored funds tax credit 104 28440 14956 20940 9384 49380 24341
Alternative minimum tax payable 105 680 2959 260 937 940 3896
Net federal tax 106 208610 1644403 186430 797939 395050 2442380
CPP contributions payable on self-employment and other earnings 107            
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 40 10 30 10 70 20
Social benefits repayment 109 4790 6578 520 615 5310 7193
Net provincial or territorial tax 110 300 9638 70 992 370 10630
Total tax payable 111 208630 1660629 186450 799556 395080 2460223
Final Basic Table 4: All returns by age and sex, Quebec
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 173990   146740   320740  
Number of non-taxable returns 2 59470   95400   154890  
Total number of returns 3 233460   242140   475630  
Employment income 4 102150 3924820 78120 1849266 180290 5774113
Commissions (from employment) 5 2920 103347 1600 16458 4520 119805
Other employment income 6 31750 90134 11850 38421 43610 128569
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 176080 1118391 195170 1030702 371240 2149093
Other pensions or superannuation 9 94160 2645845 78780 1662889 172950 4308797
Elected split-pension amount 10 12170 84826 46270 531178 58440 616018
Universal Child Care Benefit (UCCB) 11 150 173 70 82 210 255
Employment Insurance and other benefits 12 26930 196036 15350 81765 42290 277801
Taxable amount of dividends 13 49370 724528 41130 219982 90500 944510
Interest and other investment income 14 72760 199205 82460 168940 155230 368148
Net partnership income 15 2420 7588 1510 1646 3930 9234
Registered disability savings plan (RDSP) income 16            
Net rental income 17 21950 157405 14690 67241 36640 224649
Taxable capital gains 18 22960 285706 21260 102175 44230 387887
Support payments received 19 50 344 2040 28426 2080 28771
Registered Retirement Savings Plan (RRSP) income 20 26630 214890 26860 171897 53490 386788
Other income 21 58380 391771 53510 232241 111880 624015
Net business income 22 19190 256463 11290 104023 30480 360486
Net professional income 23 6080 498482 2990 88151 9070 586633
Net commission income 24 2300 52473 1250 20781 3560 73354
Net farming income 25 4050 13908 1090 3916 5140 17824
Net fishing income 26 130 1358 20 76 140 1434
Workers' compensation benefits 27 10810 170520 3470 35747 14280 206267
Social assistance payments 28 19160 120490 20140 130340 39300 250853
Net federal supplements 29 13640 43175 39980 165962 53620 209137
Total income assessed 30 232920 11301878 241060 6752306 474010 18054441
Registered pension plan (RPP) contributions 31 26190 70558 22160 45209 48340 115768
RRSP deduction 32 55220 363681 39070 169782 94290 533463
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 48690 555362 14020 96828 62710 652190
Annual union, professional, or like dues 35 43770 23805 28660 13640 72430 37446
Universal Child Care Benefit repayment 36         10 9
Child care expenses 37 470 648 130 142 600 790
Disability supports deductions 38     10 29 20 45
Business investment loss 39 140 4168 90 2134 230 6303
Moving expenses 40 110 671 80 313 190 984
Support payments made 41 2160 27951 20 136 2190 28087
Carrying charges and interest expenses 42 17880 48916 13670 23767 31560 72683
Deductions for CPP or QPP contributions on self-employment and other earnings 43 19000 16939 9960 6259 28960 23200
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 21180 1813 11410 675 32590 2489
Exploration and development expenses 45 1260 17910 510 3259 1760 21169
Other employment expenses 46 5420 28530 1230 4592 6650 33122
Clergy residence deduction 47 270 2403 30 281 300 2684
Other deductions 48 9150 12971 7270 15345 16420 28316
Total deductions before adjustments 49 136710 1176349 86140 382399 222850 1558751
Social benefits repayment 50 6000 11399 1580 2760 7580 14159
Net income after adjustments 51 232330 10121831 240680 6372722 473040 16494807
Canadian Forces personnel and police deduction 52            
Employee home relocation loan deduction 53            
Security options deductions 54 250 37525 50 1079 310 38604
Other payments deductions 55 40100 334142 59810 331923 99910 666089
Limited partnership losses of other years 56 30 190     40 201
Non-capital losses of other years 57 330 6549 210 1223 540 7873
Net capital losses of other years 58 7640 27727 6130 11038 13770 38765
Capital gains deduction 59 990 69575 400 19445 1390 89019
Northern residents deductions 60 1340 4381 720 2291 2050 6672
Additional deductions 61 1960 15934 2570 13962 4530 29941
Farming/fishing losses of prior years 62 170 1242 30 209 200 1451
Total deductions from net income 63 51560 497267 68400 381418 119970 878853
Taxable income assessed 64 229030 9625775 233340 5992336 462390 15618200
Basic personal amount 65 233460 2417668 242140 2508015 475620 4925919
Age amount 66 39000 218529 43080 256593 82090 475155
Spouse or common-law partner amount 67 36390 247162 5210 29439 41610 276652
Amount for eligible dependant 68 600 4726 730 4532 1330 9258
Amount for children 17 and under 69 3490 9829 510 1294 4000 11122
Amount for infirm dependants age 18 or older 70 60 191 50 177 110 368
CPP or QPP contributions through employment 71 89900 117164 67100 68555 157000 185720
CPP or QPP contributions self-employment and other eligible earnings 72 19000 16939 9960 6259 28960 23200
Employment Insurance premiums 73 80450 30734 63140 19767 143590 50501
Employment Insurance premiums on self-employment and other eligible earnings 74 10 3 10 3 30 6
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 117900 108415 82550 79037 200450 187455
Public transit amount 79 7050 5477 9010 6704 16060 12183
Children's fitness amount 80 1030 429 120 44 1160 474
Home buyers' amount 81 250 1104 250 1131 500 2240
Adoption expenses 82 10 44     10 47
Pension income amount 83 102270 200124 108570 210276 210850 410410
Caregiver amount 84 2290 8562 1870 6704 4160 15266
Disability amount 85 5470 39429 4400 31701 9870 71130
Disability amount transferred from a dependant 86 1370 10254 1000 7140 2370 17394
Interest paid on student loans 87 210 107 250 119 460 227
Tuition, education, and textbook amounts 88 1920 2248 3460 3018 5380 5267
Tuition, education, and textbook amounts transferred from a child 89 5020 23159 1660 7206 6680 30366
Amounts transferred from spouse 90 13660 54829 16220 72731 29880 127579
Allowable portion of medical expenses 91 75980 159106 94050 197125 170030 356231
Total tax credits on personal amounts 92 233460 554036 242140 529061 475630 1083151
Allowable charitable donations and government gifts 93 76880 65214 56310 29929 133190 95144
Eligible cultural, ecological gifts 94 110 1125 70 1198 180 2322
Total tax credit on donations and gifts 95 76430 17711 55820 7973 132260 25684
Total federal non-refundable tax credits 96 233460 571747 242140 537034 475630 1108835
Federal dividend tax credit 97 46240 109139 36420 32493 82650 141633
Overseas employment tax credit 98 140 1473     140 1513
Minimum tax carryover 99 700 1868 240 537 950 2405
Basic federal tax 100 174630 1176154 147860 536415 322490 1712571
Federal foreign tax credit 101 13750 5985 11590 1477 25330 7462
Federal political contribution tax credit 102 1910 277 740 76 2650 353
Investment tax credit 103 830 1769 230 336 1070 2106
Labour-sponsored funds tax credit 104 10690 5736 6420 2894 17100 8631
Alternative minimum tax payable 105 570 2751 190 757 770 3509
Net federal tax 106 173940 1162362 146730 531630 320680 1693994
CPP contributions payable on self-employment and other earnings 107            
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 10 3 10 3 30 6
Social benefits repayment 109 6000 11399 1580 2760 7580 14159
Net provincial or territorial tax 110 270 5594 40 269 310 5863
Total tax payable 111 173990 1179358 146740 534662 320740 1714022
Final Basic Table 4: All returns by age and sex, Quebec
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 98900   83170   182070  
Number of non-taxable returns 2 78170   106390   184580  
Total number of returns 3 177070   189560   366650  
Employment income 4 37520 1138040 22990 394993 60510 1533033
Commissions (from employment) 5 1100 39721 520 4813 1620 44534
Other employment income 6 16790 19674 5400 6696 22190 26373
Old Age Security pension 7 176660 1062966 189070 1143628 365730 2206600
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 172350 1135060 174570 871903 346920 2006963
Other pensions or superannuation 9 101640 1888201 82940 1071975 184590 2960204
Elected split-pension amount 10 9210 59945 38050 410252 47260 470197
Universal Child Care Benefit (UCCB) 11 40 40 20 19 60 59
Employment Insurance and other benefits 12 8050 58834 3270 17495 11320 76329
Taxable amount of dividends 13 38920 533038 33530 185163 72450 718201
Interest and other investment income 14 62530 189460 72760 172605 135300 362067
Net partnership income 15 2120 6372 1560 1120 3680 7493
Registered disability savings plan (RDSP) income 16            
Net rental income 17 16410 144570 10470 57631 26880 202201
Taxable capital gains 18 18090 221880 17110 86000 35200 307886
Support payments received 19 20 90 1080 15617 1100 15707
Registered Retirement Savings Plan (RRSP) income 20 18810 163519 16280 118197 35100 281717
Other income 21 32900 128407 28890 60208 61790 188846
Net business income 22 10230 101138 4720 30038 14950 131177
Net professional income 23 3680 257553 1330 29069 5020 286623
Net commission income 24 1360 23919 650 9328 2010 33247
Net farming income 25 2920 4352 640 1989 3560 6342
Net fishing income 26 50 262     50 262
Workers' compensation benefits 27 5450 45743 1400 8684 6850 54427
Social assistance payments 28 710 4131 620 4119 1340 8280
Net federal supplements 29 67610 278842 79420 341034 147030 619881
Total income assessed 30 177030 7505759 189480 5042577 366520 12548649
Registered pension plan (RPP) contributions 31 5690 11700 3700 6119 9380 17819
RRSP deduction 32 20370 150725 12430 59230 32800 209955
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 43300 455573 8780 55416 52080 510990
Annual union, professional, or like dues 35 15530 6239 7160 2554 22690 8793
Universal Child Care Benefit repayment 36            
Child care expenses 37 100 128 30 39 130 166
Disability supports deductions 38            
Business investment loss 39 90 2308 30 553 120 2861
Moving expenses 40 30 273 10 26 40 299
Support payments made 41 1330 18757     1340 18801
Carrying charges and interest expenses 42 14260 39284 11050 20050 25310 59334
Deductions for CPP or QPP contributions on self-employment and other earnings 43 9090 7855 3510 2136 12600 9991
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 10400 854 4170 236 14580 1090
Exploration and development expenses 45 1050 16302 530 3790 1580 20091
Other employment expenses 46 1850 10392 400 1565 2250 11957
Clergy residence deduction 47 220 1480 20 145 230 1625
Other deductions 48 5220 10482 4240 18587 9460 29069
Total deductions before adjustments 49 78800 732371 38180 170517 116990 902888
Social benefits repayment 50 12230 45800 4860 14665 17090 60464
Net income after adjustments 51 176870 6733469 189430 4859307 366310 11593090
Canadian Forces personnel and police deduction 52            
Employee home relocation loan deduction 53            
Security options deductions 54 90 10526     100 10842
Other payments deductions 55 71180 328536 80630 353756 151810 682328
Limited partnership losses of other years 56 20 477 10 135 30 611
Non-capital losses of other years 57 140 2646 80 904 230 3551
Net capital losses of other years 58 5910 24243 4850 9062 10760 33305
Capital gains deduction 59 690 41582 250 12543 930 54125
Northern residents deductions 60 710 2122 390 1161 1100 3283
Additional deductions 61 4080 16691 4660 27735 8740 44429
Farming/fishing losses of prior years 62 100 464 20 121 120 585
Total deductions from net income 63 79800 427331 88050 405733 167860 833102
Taxable income assessed 64 176590 6307138 188640 4454601 365240 10762014
Basic personal amount 65 177070 1833980 189560 1963812 366650 3797948
Age amount 66 167430 968862 186240 1123543 353690 2092496
Spouse or common-law partner amount 67 26830 117050 2400 12110 29220 129160
Amount for eligible dependant 68 240 1702 360 1906 590 3609
Amount for children 17 and under 69 990 2749 200 502 1190 3251
Amount for infirm dependants age 18 or older 70 50 156 30 127 80 283
CPP or QPP contributions through employment 71 28490 29056 17210 13915 45690 42971
CPP or QPP contributions self-employment and other eligible earnings 72 9090 7855 3510 2136 12600 9991
Employment Insurance premiums 73 24190 7349 15280 3878 39470 11226
Employment Insurance premiums on self-employment and other eligible earnings 74            
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 49410 38893 26670 22286 76070 61180
Public transit amount 79 2960 1524 4190 1843 7150 3367
Children's fitness amount 80 280 111 40 14 320 125
Home buyers' amount 81 100 429 70 289 170 718
Adoption expenses 82            
Pension income amount 83 106310 200096 105170 198105 211480 398203
Caregiver amount 84 1130 4196 890 3202 2020 7399
Disability amount 85 4270 30826 3380 24391 7650 55217
Disability amount transferred from a dependant 86 800 5705 560 3904 1360 9610
Interest paid on student loans 87 50 30 60 43 110 73
Tuition, education, and textbook amounts 88 920 683 1760 961 2680 1643
Tuition, education, and textbook amounts transferred from a child 89 1130 5006 250 959 1380 5965
Amounts transferred from spouse 90 26990 138351 12230 52871 39220 191228
Allowable portion of medical expenses 91 70440 153965 73470 151665 143910 305630
Total tax credits on personal amounts 92 177070 533031 189560 537687 366650 1070757
Allowable charitable donations and government gifts 93 53280 57554 38160 25299 91440 82852
Eligible cultural, ecological gifts 94 80 846 50 127 130 973
Total tax credit on donations and gifts 95 53030 15765 37850 6601 90880 22366
Total federal non-refundable tax credits 96 177070 548796 189560 544288 366650 1093122
Federal dividend tax credit 97 33030 80247 26240 28107 59270 108354
Overseas employment tax credit 98 40 489     40 493
Minimum tax carryover 99 450 1173 150 360 600 1533
Basic federal tax 100 99430 585288 84070 260829 183510 846173
Federal foreign tax credit 101 9850 3514 8640 1827 18490 5341
Federal political contribution tax credit 102 1620 218 690 69 2300 287
Investment tax credit 103 530 1516 200 300 730 1816
Labour-sponsored funds tax credit 104 150 49 70 19 210 68
Alternative minimum tax payable 105 320 1552 110 545 430 2098
Net federal tax 106 98790 579972 83110 258613 181910 838642
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 12230 45800 4860 14665 17090 60464
Net provincial or territorial tax 110 180 1672 20 90 200 1762
Total tax payable 111 98900 627443 83170 273368 182070 900869
Final Basic Table 4: All returns by age and sex, Quebec
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 60020   56340   116360  
Number of non-taxable returns 2 64750   87360   152130  
Total number of returns 3 124770   143700   268490  
Employment income 4 13340 300128 6710 88754 20060 388883
Commissions (from employment) 5 290 9500 130 924 420 10424
Other employment income 6 9330 8808 2790 2362 12120 11170
Old Age Security pension 7 124550 745077 143370 863372 267920 1608449
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 121880 834797 127810 663415 249690 1498212
Other pensions or superannuation 9 87200 1613116 79600 982702 166810 2595869
Elected split-pension amount 10 5150 34427 24920 278524 30070 312997
Universal Child Care Benefit (UCCB) 11         20 26
Employment Insurance and other benefits 12 1870 12247 590 2912 2460 15159
Taxable amount of dividends 13 26180 337867 24110 117776 50280 455642
Interest and other investment income 14 50350 149185 63030 164117 113380 313302
Net partnership income 15 1510 4081 1180 817 2690 4898
Registered disability savings plan (RDSP) income 16            
Net rental income 17 11950 114083 7830 43027 19790 157121
Taxable capital gains 18 12420 156694 12320 59774 24740 216468
Support payments received 19 20 124 670 8605 690 8729
Registered Retirement Savings Plan (RRSP) income 20 6930 48668 6100 30965 13030 79633
Other income 21 21210 92038 20790 58336 42000 150388
Net business income 22 4340 34142 1670 7295 6000 41409
Net professional income 23 1740 104028 440 7598 2180 111625
Net commission income 24 640 9276 270 2354 910 11630
Net farming income 25 1740 2078 330 583 2070 2661
Net fishing income 26 20 185     20 185
Workers' compensation benefits 27 1510 12466 310 2994 1820 15459
Social assistance payments 28 360 3021 380 2927 750 6004
Net federal supplements 29 52510 191910 69940 299347 122450 491257
Total income assessed 30 124730 4817959 143630 3689494 268370 8507602
Registered pension plan (RPP) contributions 31 990 1336 500 599 1490 1935
RRSP deduction 32 2970 25330 1110 4978 4080 30309
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 32640 365463 4970 33325 37600 398788
Annual union, professional, or like dues 35 5810 1886 1820 495 7630 2381
Universal Child Care Benefit repayment 36            
Child care expenses 37 20 14     20 15
Disability supports deductions 38            
Business investment loss 39 40 1190 20 178 60 1368
Moving expenses 40 10 49     20 54
Support payments made 41 820 11213     820 11260
Carrying charges and interest expenses 42 9810 23999 8390 13727 18200 37726
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 45 700 9274 400 2313 1090 11587
Other employment expenses 46 540 2981 110 417 660 3398
Clergy residence deduction 47 140 895     140 910
Other deductions 48 2770 15806 2640 46656 5410 62462
Total deductions before adjustments 49 44920 462924 17910 103342 62840 566295
Social benefits repayment 50 6910 25697 4090 12441 11000 38138
Net income after adjustments 51 124660 4331630 143600 3574142 268270 7905907
Canadian Forces personnel and police deduction 52            
Employee home relocation loan deduction 53            
Security options deductions 54 30 2730     30 2730
Other payments deductions 55 53620 207312 70410 305222 124030 512590
Limited partnership losses of other years 56 20 186     20 231
Non-capital losses of other years 57 50 1911 20 176 70 2087
Net capital losses of other years 58 3950 14728 3580 6662 7530 21390
Capital gains deduction 59 340 17918 150 7495 500 25413
Northern residents deductions 60 460 1339 260 711 720 2050
Additional deductions 61 3980 17356 4890 33847 8870 51203
Farming/fishing losses of prior years 62 40 258     40 272
Total deductions from net income 63 59940 263755 76350 354170 136300 617982
Taxable income assessed 64 124370 4069044 142380 3221135 266750 7290256
Basic personal amount 65 124770 1292713 143700 1489219 268490 2782082
Age amount 66 119360 706149 140990 854817 260360 1561053
Spouse or common-law partner amount 67 17200 51288 1380 7132 18590 58444
Amount for eligible dependant 68 90 555 260 984 350 1539
Amount for children 17 and under 69 320 832 70 174 390 1006
Amount for infirm dependants age 18 or older 70 30 83 10 36 40 119
CPP or QPP contributions through employment 71 7990 7020 4200 2897 12190 9917
CPP or QPP contributions self-employment and other eligible earnings 72 3640 3088 1080 547 4710 3635
Employment Insurance premiums 73 6640 1730 3490 752 10120 2482
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 21180 13664 8910 6212 30090 19876
Public transit amount 79 1730 814 2670 1036 4400 1850
Children's fitness amount 80 60 23 20 5 80 28
Home buyers' amount 81 40 155 30 128 70 283
Adoption expenses 82            
Pension income amount 83 88970 166469 89180 163640 178150 330112
Caregiver amount 84 670 2657 530 2017 1200 4673
Disability amount 85 3470 25109 2910 21035 6390 46143
Disability amount transferred from a dependant 86 540 3867 450 3047 980 6915
Interest paid on student loans 87 10 5 10 8 20 13
Tuition, education, and textbook amounts 88 410 264 800 327 1200 591
Tuition, education, and textbook amounts transferred from a child 89 300 1277 50 188 350 1465
Amounts transferred from spouse 90 28440 158541 8900 38329 37340 196876
Allowable portion of medical expenses 91 53920 127490 55700 115536 109620 243031
Total tax credits on personal amounts 92 124770 384778 143700 406280 268490 791100
Allowable charitable donations and government gifts 93 37940 38285 30430 23016 68370 61302
Eligible cultural, ecological gifts 94 60 2986 50 418 110 3404
Total tax credit on donations and gifts 95 37780 11121 30250 6154 68020 17275
Total federal non-refundable tax credits 96 124770 395899 143700 412434 268490 808375
Federal dividend tax credit 97 21540 52020 18960 18619 40500 70640
Overseas employment tax credit 98 10 139     10 139
Minimum tax carryover 99 210 531 90 176 290 707
Basic federal tax 100 60480 343089 56950 187686 117420 530784
Federal foreign tax credit 101 6760 2149 6530 884 13290 3033
Federal political contribution tax credit 102 1180 145 510 50 1690 195
Investment tax credit 103 340 933 170 225 510 1157
Labour-sponsored funds tax credit 104 10 3     10 4
Alternative minimum tax payable 105 130 577 60 336 190 913
Net federal tax 106 59950 339840 56300 186526 116260 526375
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 6910 25697 4090 12441 11000 38138
Net provincial or territorial tax 110 100 782 10 9 120 791
Total tax payable 111 60020 366318 56340 198977 116360 565304
Final Basic Table 4: All returns by age and sex, Quebec
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 85390   100460   185850  
Number of non-taxable returns 2 114890   222500   337420  
Total number of returns 3 200280   322960   523280  
Employment income 4 10000 147329 4620 41452 14630 188781
Commissions (from employment) 5 140 4578 50 470 180 5048
Other employment income 6 14360 12977 4330 3011 18690 15988
Old Age Security pension 7 199910 1174879 322460 1906765 522380 3081660
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 193720 1401765 274740 1500769 468460 2902544
Other pensions or superannuation 9 141730 2319684 163700 1746894 305420 4066606
Elected split-pension amount 10 6750 44356 26740 294035 33500 338390
Universal Child Care Benefit (UCCB) 11         20 10
Employment Insurance and other benefits 12 530 2932 170 812 700 3744
Taxable amount of dividends 13 40560 501718 50800 330728 91360 832446
Interest and other investment income 14 105030 393334 172050 620055 277080 1013401
Net partnership income 15 2720 4513 3200 3283 5920 7796
Registered disability savings plan (RDSP) income 16            
Net rental income 17 17070 156442 14570 80343 31630 236784
Taxable capital gains 18 19580 292748 26760 244165 46340 536913
Support payments received 19 20 86 910 10181 930 10267
Registered Retirement Savings Plan (RRSP) income 20 13120 74758 15550 79907 28670 154665
Other income 21 34800 192863 45960 217918 80760 410781
Net business income 22 3010 22177 1330 4992 4350 27169
Net professional income 23 1270 48569 240 4116 1520 52685
Net commission income 24 470 3539 150 857 620 4396
Net farming income 25 1710 4116 440 798 2140 4915
Net fishing income 26            
Workers' compensation benefits 27 3050 23591 770 7627 3820 31218
Social assistance payments 28 350 2931 440 3128 810 6194
Net federal supplements 29 88000 294030 194270 882210 282270 1176275
Total income assessed 30 200240 7123915 322840 7984532 523110 15108682
Registered pension plan (RPP) contributions 31 420 412 260 286 680 698
RRSP deduction 32 500 4346 80 222 580 4569
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 39840 435814 4070 25481 43910 461294
Annual union, professional, or like dues 35 4570 1017 1520 275 6100 1292
Universal Child Care Benefit repayment 36            
Child care expenses 37         10 8
Disability supports deductions 38 10 193 20 128 30 322
Business investment loss 39 30 1432 20 341 50 1772
Moving expenses 40     10 19 20 31
Support payments made 41 1160 14098     1160 14102
Carrying charges and interest expenses 42 16540 36516 20440 38152 36980 74668
Deductions for CPP or QPP contributions on self-employment and other earnings 43 2200 1759 610 308 2810 2067
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 2590 193 720 35 3310 228
Exploration and development expenses 45 1190 15625 1100 5410 2290 21035
Other employment expenses 46 230 1230 40 139 280 1369
Clergy residence deduction 47 100 589     100 601
Other deductions 48 4030 32145 6100 90977 10130 123121
Total deductions before adjustments 49 55950 545386 30600 161795 86540 707181
Social benefits repayment 50 10220 37535 9300 30130 19520 67666
Net income after adjustments 51 200170 6547184 322790 7793765 522990 14341184
Canadian Forces personnel and police deduction 52         10 156
Employee home relocation loan deduction 53            
Security options deductions 54 10 999     20 1014
Other payments deductions 55 90190 320379 194990 892739 285200 1213288
Limited partnership losses of other years 56 20 42 10 30 30 73
Non-capital losses of other years 57 40 611 40 428 80 1040
Net capital losses of other years 58 5980 25256 7330 19677 13310 44933
Capital gains deduction 59 500 32334 290 15550 780 47884
Northern residents deductions 60 470 1278 480 1298 940 2575
Additional deductions 61 8270 42140 15210 128826 23480 170968
Farming/fishing losses of prior years 62 40 457     40 475
Total deductions from net income 63 100690 423633 207780 1058601 308500 1482405
Taxable income assessed 64 199140 6126937 317120 6742889 516280 12869889
Basic personal amount 65 200280 2076812 322960 3350284 523270 5427438
Age amount 66 192230 1152138 316370 1947244 508640 3099587
Spouse or common-law partner amount 67 28670 66834 2160 11006 30830 77869
Amount for eligible dependant 68 110 379 450 1244 560 1623
Amount for children 17 and under 69 120 303 40 107 160 410
Amount for infirm dependants age 18 or older 70 50 191 40 174 90 364
CPP or QPP contributions through employment 71 3540 3090 1710 1263 5250 4353
CPP or QPP contributions self-employment and other eligible earnings 72 2200 1759 610 308 2810 2067
Employment Insurance premiums 73 2550 622 1260 272 3810 894
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 23420 11292 8500 3883 31920 15174
Public transit amount 79 2350 1044 4490 1724 6840 2768
Children's fitness amount 80 30 12 20 7 40 19
Home buyers' amount 81 20 82 20 77 40 159
Adoption expenses 82            
Pension income amount 83 145020 266185 176170 313836 321190 580029
Caregiver amount 84 650 2690 720 2920 1370 5610
Disability amount 85 9810 70817 13960 100729 23770 171553
Disability amount transferred from a dependant 86 650 4653 760 5406 1410 10058
Interest paid on student loans 87 10 22     20 37
Tuition, education, and textbook amounts 88 320 163 650 210 980 374
Tuition, education, and textbook amounts transferred from a child 89 170 732 80 274 250 1006
Amounts transferred from spouse 90 52340 304679 11500 49874 63840 354573
Allowable portion of medical expenses 91 94060 312605 136460 415859 230520 728468
Total tax credits on personal amounts 92 200280 641666 322960 931039 523280 1572797
Allowable charitable donations and government gifts 93 60860 87880 70170 75870 131040 163750
Eligible cultural, ecological gifts 94 130 1672 90 1237 220 2908
Total tax credit on donations and gifts 95 60630 24444 69780 20792 130410 45236
Total federal non-refundable tax credits 96 200280 666110 322960 951831 523280 1618033
Federal dividend tax credit 97 31570 79175 36830 52396 68400 131570
Overseas employment tax credit 98            
Minimum tax carryover 99 220 579 120 282 340 861
Basic federal tax 100 85890 460303 101020 367152 186910 827455
Federal foreign tax credit 101 10490 3392 12840 2414 23330 5807
Federal political contribution tax credit 102 1870 219 1000 83 2880 301
Investment tax credit 103 440 1630 240 367 680 1997
Labour-sponsored funds tax credit 104            
Alternative minimum tax payable 105 170 998 130 520 300 1518
Net federal tax 106 85220 455058 100290 364279 185510 819338
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 10220 37535 9300 30130 19520 67666
Net provincial or territorial tax 110 100 471 30 34 130 505
Total tax payable 111 85390 493065 100460 394444 185850 887509
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