Final Table 4A: Taxable returns by age and sex, Quebec

Please refer to the explanatory notes for information about this table

Final Table 4A: Taxable 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            
Total number of returns 3 2056420   1801020   3857510  
Employment income 4 1648150 81506043 1382310 53049298 3030480 134556960
Commissions (from employment) 5 56230 1785240 42260 546446 98500 2331686
Other employment income 6 290860 787758 143500 446381 434360 1234194
Old Age Security pension 7 244150 1489337 239900 1474583 484050 2963920
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 409850 3028967 408740 2738451 818590 5767425
Other pensions or superannuation 9 358800 9676226 315320 6207693 674130 15884074
Elected split-pension amount 10 39540 272327 154990 1940018 194540 2212461
Universal Child Care Benefit (UCCB) 11 53100 75264 158800 237106 211900 312374
Employment Insurance and other benefits 12 428720 2573317 293100 2222937 721820 4796266
Taxable amount of dividends 13 350020 5167318 280950 1959709 630970 7127083
Interest and other investment income 14 469670 1282336 495140 1247077 964820 2529529
Net partnership income 15 15480 31602 9980 10878 25450 42480
Registered disability savings plan (RDSP) income 16            
Net rental income 17 180280 996330 121520 434551 301810 1430911
Taxable capital gains 18 171520 2007578 146070 912376 317590 2920115
Support payments received 19 230 1535 10570 150547 10800 152083
Registered Retirement Savings Plan (RRSP) income 20 247730 1185346 193740 858508 441480 2043872
Other income 21 351820 1951874 301290 1247181 653130 3199718
Net business income 22 141250 2595135 96700 1413972 237960 4009608
Net professional income 23 41160 3949418 33190 2010391 74340 5960108
Net commission income 24 16990 490896 10220 233174 27210 724070
Net farming income 25 21080 168270 6610 44722 27680 212992
Net fishing income 26 900 14507 80 613 980 15120
Workers' compensation benefits 27 63340 347057 49440 233962 112780 581019
Social assistance payments 28 14840 32859 5630 11489 20470 44348
Net federal supplements 29 20770 36963 27240 54150 48010 91119
Total income assessed 30 2056420 121453516 1801020 79686214 3857510 201143547
Registered pension plan (RPP) contributions 31 631410 1854444 660560 1642999 1291980 3497479
RRSP deduction 32 798190 4307301 680640 2612713 1478830 6920013
Saskatchewan Pension Plan (SPP) deduction 33 20 8 30 11 50 18
Deduction for elected split-pension amount 34 185000 2149836 40880 285066 225880 2434902
Annual union, professional, or like dues 35 791440 544635 654740 442666 1446190 987306
Universal Child Care Benefit repayment 36 260 148 810 462 1080 610
Child care expenses 37 94590 213538 229850 520727 324440 734266
Disability supports deductions 38 50 288 70 170 120 458
Business investment loss 39 1150 17195 440 4573 1590 21768
Moving expenses 40 4970 25110 3400 12858 8370 37968
Support payments made 41 13940 162733 220 1199 14170 163961
Carrying charges and interest expenses 42 122070 320045 89390 150857 211470 470930
Deductions for CPP or QPP contributions on self-employment and other earnings 43 139150 147341 101120 89709 240280 237060
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 152280 15224 109960 9220 262250 24446
Exploration and development expenses 45 8930 159378 4060 34667 12990 194046
Other employment expenses 46 82370 402667 27980 108444 110350 511110
Clergy residence deduction 47 1290 11703 170 1437 1460 13140
Other deductions 48 93470 135696 63960 190020 157440 325716
Total deductions before adjustments 49 1573400 10467291 1263660 6107797 2837090 16575199
Social benefits repayment 50 72980 156905 23710 63700 96690 220604
Net income after adjustments 51 2056380 110832157 1801000 73515667 3857450 184351530
Canadian Forces personnel and police deduction 52 3550 47329 350 4775 3900 52104
Employee home relocation loan deduction 53 140 91 40 6 180 97
Security options deductions 54 4710 204783 1770 24951 6490 229734
Other payments deductions 55 97660 416395 81780 299119 179440 715519
Limited partnership losses of other years 56 190 1691 90 527 270 2218
Non-capital losses of other years 57 1850 25981 1710 8631 3570 34613
Net capital losses of other years 58 54670 168932 41290 68530 95970 237464
Capital gains deduction 59 6370 482301 2700 173320 9070 655621
Northern residents deductions 60 14230 52085 7990 29848 22220 81933
Additional deductions 61 8380 37332 7990 27211 16370 64563
Farming/fishing losses of prior years 62 870 6202 240 1229 1110 7431
Total deductions from net income 63 187080 1443123 142550 638148 329640 2081298
Taxable income assessed 64 2056330 109391675 1800960 72877758 3857360 182273112
Basic personal amount 65 2056400 21280773 1801000 18654878 3857470 39936376
Age amount 66 245290 1301460 247520 1361981 492820 2663452
Spouse or common-law partner amount 67 202290 1389089 42250 255799 244540 1644907
Amount for eligible dependant 68 32180 300200 78250 729629 110430 1029828
Amount for children 17 and under 69 406550 1464985 232360 749685 638910 2214687
Amount for infirm dependants age 18 or older 70 380 1284 260 837 640 2121
CPP or QPP contributions through employment 71 1605990 2633609 1351880 1979227 2957890 4612867
CPP or QPP contributions self-employment and other eligible earnings 72 139150 147341 101120 89709 240280 237060
Employment Insurance premiums 73 1510030 706622 1314990 562390 2825040 1269021
Employment Insurance premiums on self-employment and other eligible earnings 74 190 48 380 88 560 136
PPIP premiums paid 75 1575690 326500 1323470 237692 2899180 564196
PPIP premiums payable on employment income 76 52590 10519 37520 7525 90110 18044
PPIP premiums payable on self-employment income 77 154360 19681 111470 11903 265840 31585
Canada employment amount 78 1701920 1734875 1402190 1446634 3104130 3181538
Public transit amount 79 163820 126617 171720 130348 335540 256967
Children's fitness amount 80 195510 87239 117190 48465 312700 135705
Home buyers' amount 81 28080 125468 18770 79767 46850 205234
Adoption expenses 82 350 2826 260 2025 610 4851
Pension income amount 83 382460 751378 409030 805404 791490 1556796
Caregiver amount 84 14910 57953 10800 40001 25710 97954
Disability amount 85 14240 102908 11650 84193 25890 187101
Disability amount transferred from a dependant 86 14280 140797 7850 71405 22130 212202
Interest paid on student loans 87 56370 20391 77240 25301 133610 45691
Tuition, education, and textbook amounts 88 117150 370254 149750 421668 266910 791946
Tuition, education, and textbook amounts transferred from a child 89 108130 502256 71970 316575 180100 818831
Amounts transferred from spouse 90 67370 242178 23650 88692 91010 330870
Allowable portion of medical expenses 91 510900 973616 759720 1386319 1270630 2359952
Total tax credits on personal amounts 92 2056410 5223130 1801010 4438221 3857500 9661488
Allowable charitable donations and government gifts 93 694270 506083 566320 264814 1260600 770945
Eligible cultural, ecological gifts 94 990 7194 680 2968 1670 10162
Total tax credit on donations and gifts 95 685170 136273 557660 68072 1242840 204358
Total federal non-refundable tax credits 96 2056410 5359402 1801010 4506293 3857500 9865846
Federal dividend tax credit 97 356020 782373 287820 303416 643850 1085797
Overseas employment tax credit 98 2030 18772 170 1201 2200 19973
Minimum tax carryover 99 3390 10592 1250 3550 4640 14142
Basic federal tax 100 2055860 13906938 1800470 7454991 3856410 21362512
Federal foreign tax credit 101 106350 61241 91470 16844 197820 78091
Federal political contribution tax credit 102 12490 1874 5250 614 17740 2488
Investment tax credit 103 6480 16958 2270 3461 8750 20420
Labour-sponsored funds tax credit 104 158020 71315 114010 42269 272030 113585
Alternative minimum tax payable 105 4450 20551 1920 8408 6360 28959
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 4A: Taxable 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            
Total number of returns 3 40420   21040   61480  
Employment income 4 39320 783238 20250 344070 59580 1127343
Commissions (from employment) 5 1230 5388 1930 3663 3160 9051
Other employment income 6 2370 2998 460 1937 2830 4935
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 690 427 430 275 1120 702
Other pensions or superannuation 9 30 317 50 517 80 835
Elected split-pension amount 10            
Universal Child Care Benefit (UCCB) 11 20 24 260 264 290 289
Employment Insurance and other benefits 12 9350 41948 2150 8231 11500 50179
Taxable amount of dividends 13 1070 16804 700 15183 1760 31996
Interest and other investment income 14 2210 2066 1230 1540 3440 3608
Net partnership income 15         20 26
Registered disability savings plan (RDSP) income 16            
Net rental income 17 170 460 60 197 240 686
Taxable capital gains 18 580 8487 340 8326 920 16820
Support payments received 19            
Registered Retirement Savings Plan (RRSP) income 20 180 553 80 713 260 1266
Other income 21 5110 27656 3080 24292 8200 52227
Net business income 22 940 8958 500 4657 1440 13636
Net professional income 23 70 846 70 824 140 1670
Net commission income 24 140 777 90 404 230 1182
Net farming income 25 60 442 20 83 70 525
Net fishing income 26            
Workers' compensation benefits 27 1210 1440 470 817 1680 2257
Social assistance payments 28 380 676 170 289 560 965
Net federal supplements 29            
Total income assessed 30 40420 903518 21040 416318 61480 1320218
Registered pension plan (RPP) contributions 31 7180 7358 2170 1350 9350 8708
RRSP deduction 32 2850 4450 1070 1436 3920 5886
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34            
Annual union, professional, or like dues 35 17450 5842 5680 1526 23120 7368
Universal Child Care Benefit repayment 36            
Child care expenses 37 20 21 90 127 110 148
Disability supports deductions 38            
Business investment loss 39            
Moving expenses 40 70 61 40 37 110 98
Support payments made 41            
Carrying charges and interest expenses 42 130 159 100 92 220 251
Deductions for CPP or QPP contributions on self-employment and other earnings 43 830 333 460 169 1290 502
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 1020 44 570 24 1590 68
Exploration and development expenses 45            
Other employment expenses 46 630 974 80 77 710 1051
Clergy residence deduction 47            
Other deductions 48 1010 1192 290 923 1310 2115
Total deductions before adjustments 49 21160 20436 7600 5772 28760 26208
Social benefits repayment 50 70 48     70 49
Net income after adjustments 51 40420 883034 21040 410545 61470 1293962
Canadian Forces personnel and police deduction 52 150 928     150 972
Employee home relocation loan deduction 53            
Security options deductions 54            
Other payments deductions 55 1580 2116 630 1106 2210 3223
Limited partnership losses of other years 56            
Non-capital losses of other years 57         10 21
Net capital losses of other years 58 50 55 30 39 90 94
Capital gains deduction 59 40 5953 40 6217 80 12170
Northern residents deductions 60 230 581 90 246 320 828
Additional deductions 61 30 41 20 35 50 76
Farming/fishing losses of prior years 62            
Total deductions from net income 63 2070 9678 830 7709 2900 17387
Taxable income assessed 64 40410 873357 21030 402836 61460 1276575
Basic personal amount 65 40420 419170 21040 218245 61480 637559
Age amount 66            
Spouse or common-law partner amount 67 210 1013 50 246 270 1260
Amount for eligible dependant 68 10 102 20 154 30 256
Amount for children 17 and under 69 210 489 120 258 330 748
Amount for infirm dependants age 18 or older 70            
CPP or QPP contributions through employment 71 35810 28765 18720 12239 54530 41004
CPP or QPP contributions self-employment and other eligible earnings 72 830 333 460 169 1290 502
Employment Insurance premiums 73 38900 10485 19970 4661 58870 15147
Employment Insurance premiums on self-employment and other eligible earnings 74            
PPIP premiums paid 75 38640 3854 19890 1708 58530 5562
PPIP premiums payable on employment income 76 1350 99 510 33 1860 132
PPIP premiums payable on self-employment income 77 1070 57 600 31 1670 88
Canada employment amount 78 39340 41262 20250 21223 59590 62487
Public transit amount 79 1780 928 1970 1008 3750 1936
Children's fitness amount 80         20 2
Home buyers' amount 81 220 1008 110 419 330 1427
Adoption expenses 82            
Pension income amount 83 30 50 50 79 80 129
Caregiver amount 84            
Disability amount 85 50 340 10 116 60 457
Disability amount transferred from a dependant 86            
Interest paid on student loans 87 340 42 300 30 630 73
Tuition, education, and textbook amounts 88 10520 32028 7310 23869 17840 55908
Tuition, education, and textbook amounts transferred from a child 89            
Amounts transferred from spouse 90 90 239 20 50 110 289
Allowable portion of medical expenses 91 2260 1579 2180 1395 4440 2974
Total tax credits on personal amounts 92 40420 81279 21040 42890 61480 124193
Allowable charitable donations and government gifts 93 3770 336 2870 269 6650 646
Eligible cultural, ecological gifts 94            
Total tax credit on donations and gifts 95 3080 73 2270 61 5360 146
Total federal non-refundable tax credits 96 40420 81352 21040 42951 61480 124339
Federal dividend tax credit 97 1120 2468 700 2180 1810 4649
Overseas employment tax credit 98            
Minimum tax carryover 99 20 39 10 29 30 68
Basic federal tax 100 40410 49458 21030 16660 61450 66138
Federal foreign tax credit 101 300 109 170 25 480 135
Federal political contribution tax credit 102 10 1     10 2
Investment tax credit 103            
Labour-sponsored funds tax credit 104 340 81 70 12 400 93
Alternative minimum tax payable 105 60 405 60 417 130 822
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 4A: Taxable 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            
Total number of returns 3 121610   94130   215740  
Employment income 4 119010 3504859 91770 2438349 210780 5943285
Commissions (from employment) 5 4810 42158 6150 23904 10960 66062
Other employment income 6 15010 13146 5150 8648 20150 21849
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 120 248 90 201 210 449
Other pensions or superannuation 9 60 346 50 284 120 630
Elected split-pension amount 10         10 104
Universal Child Care Benefit (UCCB) 11 740 780 7960 10044 8700 10824
Employment Insurance and other benefits 12 39900 213519 20260 126271 60150 339790
Taxable amount of dividends 13 5030 31016 3700 23921 8730 54944
Interest and other investment income 14 9470 4224 8270 3694 17740 7919
Net partnership income 15 30 19 30 62 60 81
Registered disability savings plan (RDSP) income 16            
Net rental income 17 2420 396 1280 225 3700 621
Taxable capital gains 18 2950 8421 1940 8284 4890 16709
Support payments received 19     20 94 30 111
Registered Retirement Savings Plan (RRSP) income 20 2660 4566 1550 1878 4210 6444
Other income 21 16690 49530 10220 34568 26910 84100
Net business income 22 4640 45639 3620 27987 8260 73632
Net professional income 23 510 7843 730 12320 1240 20163
Net commission income 24 650 6194 500 3934 1150 10128
Net farming income 25 320 2612 60 363 380 2975
Net fishing income 26 20 145     20 151
Workers' compensation benefits 27 3850 6545 4610 18244 8460 24788
Social assistance payments 28 1880 3643 670 1326 2550 4968
Net federal supplements 29            
Total income assessed 30 121610 3945908 94130 2744667 215740 6690726
Registered pension plan (RPP) contributions 31 36100 54701 32460 41842 68570 96543
RRSP deduction 32 26180 76763 21650 52442 47830 129205
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34            
Annual union, professional, or like dues 35 55710 28572 38150 19752 93860 48325
Universal Child Care Benefit repayment 36     60 32 60 35
Child care expenses 37 690 1340 4660 9525 5350 10865
Disability supports deductions 38            
Business investment loss 39 10 48     20 68
Moving expenses 40 600 710 500 600 1100 1310
Support payments made 41 10 9     10 10
Carrying charges and interest expenses 42 820 558 600 343 1420 901
Deductions for CPP or QPP contributions on self-employment and other earnings 43 4380 2450 3740 1764 8120 4214
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 4690 239 3870 170 8560 409
Exploration and development expenses 45 10 89     20 150
Other employment expenses 46 3470 7813 1190 2440 4660 10254
Clergy residence deduction 47            
Other deductions 48 7060 3460 3180 1396 10250 4856
Total deductions before adjustments 49 79200 176770 59440 130393 138640 307164
Social benefits repayment 50 1540 1207 30 25 1570 1232
Net income after adjustments 51 121610 3767933 94130 2614249 215740 6382333
Canadian Forces personnel and police deduction 52 730 5592 50 389 780 5981
Employee home relocation loan deduction 53            
Security options deductions 54 20 14 20 12 30 26
Other payments deductions 55 5640 10188 5250 19569 10890 29757
Limited partnership losses of other years 56            
Non-capital losses of other years 57 50 182 30 62 80 244
Net capital losses of other years 58 440 258 260 242 690 500
Capital gains deduction 59 60 4762 50 4031 110 8793
Northern residents deductions 60 820 2511 470 1529 1290 4039
Additional deductions 61 80 111 70 57 150 168
Farming/fishing losses of prior years 62            
Total deductions from net income 63 7800 23631 6130 25892 13930 49522
Taxable income assessed 64 121610 3744302 94130 2588358 215740 6332810
Basic personal amount 65 121610 1257869 94130 973760 215740 2231681
Age amount 66            
Spouse or common-law partner amount 67 3550 18880 1180 6358 4730 25238
Amount for eligible dependant 68 220 1982 610 5930 830 7912
Amount for children 17 and under 69 5580 15187 3850 9590 9430 24777
Amount for infirm dependants age 18 or older 70            
CPP or QPP contributions through employment 71 118220 147268 90770 103080 208990 250351
CPP or QPP contributions self-employment and other eligible earnings 72 4380 2450 3740 1764 8120 4214
Employment Insurance premiums 73 117240 44055 90330 31875 207570 75931
Employment Insurance premiums on self-employment and other eligible earnings 74     20 4 30 4
PPIP premiums paid 75 116340 16991 89300 11935 205640 28927
PPIP premiums payable on employment income 76 4560 516 2880 336 7440 852
PPIP premiums payable on self-employment income 77 4920 310 4060 221 8980 531
Canada employment amount 78 118880 124614 91680 95975 210560 220594
Public transit amount 79 10210 6658 13260 8454 23470 15112
Children's fitness amount 80 430 77 490 81 920 158
Home buyers' amount 81 4980 22151 3520 13716 8500 35866
Adoption expenses 82            
Pension income amount 83 60 75 60 88 120 163
Caregiver amount 84 60 203 30 123 90 326
Disability amount 85 150 1064 60 442 210 1505
Disability amount transferred from a dependant 86 20 181 10 92 30 274
Interest paid on student loans 87 5230 1364 8890 2301 14130 3665
Tuition, education, and textbook amounts 88 29010 113857 35210 141928 64220 255785
Tuition, education, and textbook amounts transferred from a child 89     10 13 20 23
Amounts transferred from spouse 90 2070 6664 650 2013 2710 8677
Allowable portion of medical expenses 91 13570 11353 24330 21742 37910 33095
Total tax credits on personal amounts 92 121610 269068 94130 214774 215740 483851
Allowable charitable donations and government gifts 93 17740 2671 19550 2821 37290 5492
Eligible cultural, ecological gifts 94 40 4 20 2 60 5
Total tax credit on donations and gifts 95 16330 603 17980 640 34310 1243
Total federal non-refundable tax credits 96 121610 269671 94130 215414 215740 485094
Federal dividend tax credit 97 5460 4515 4020 3438 9480 7955
Overseas employment tax credit 98 30 167     40 191
Minimum tax carryover 99 30 71 30 50 60 121
Basic federal tax 100 121590 308544 94100 177390 215700 485948
Federal foreign tax credit 101 1630 322 1030 168 2660 490
Federal political contribution tax credit 102 80 8 50 6 130 14
Investment tax credit 103 30 21     30 28
Labour-sponsored funds tax credit 104 3230 1096 1620 432 4850 1527
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 4A: Taxable 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            
Total number of returns 3 181430   158420   339850  
Employment income 4 175290 6956162 151720 4997832 327020 11954273
Commissions (from employment) 5 6760 111054 5780 45630 12530 156685
Other employment income 6 24920 37776 13150 24646 38070 62422
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 220 679 280 949 500 1628
Other pensions or superannuation 9 90 540 70 485 160 1025
Elected split-pension amount 10 20 110 50 313 60 423
Universal Child Care Benefit (UCCB) 11 6910 9174 39970 60443 46880 69617
Employment Insurance and other benefits 12 61330 329046 53760 515133 115100 844179
Taxable amount of dividends 13 12950 68548 9500 33451 22450 101998
Interest and other investment income 14 18200 9672 18360 8259 36560 17931
Net partnership income 15 150 86 80 323 230 409
Registered disability savings plan (RDSP) income 16            
Net rental income 17 8390 593 5640 518 14030 1118
Taxable capital gains 18 7820 35282 5630 14491 13440 49773
Support payments received 19     70 212 80 246
Registered Retirement Savings Plan (RRSP) income 20 14430 22861 10600 12830 25030 35690
Other income 21 21460 66117 16420 44840 37880 111001
Net business income 22 10380 137598 8510 92014 18900 229613
Net professional income 23 1770 70929 3020 142378 4790 213308
Net commission income 24 1340 25557 850 9575 2180 35132
Net farming income 25 770 6523 240 1616 1010 8139
Net fishing income 26 30 307     30 317
Workers' compensation benefits 27 5170 12311 11790 64015 16960 76326
Social assistance payments 28 2290 4817 640 1239 2940 6057
Net federal supplements 29            
Total income assessed 30 181430 7905776 158420 6071204 339850 13977310
Registered pension plan (RPP) contributions 31 64440 137765 72180 124687 136620 262463
RRSP deduction 32 67850 245988 65240 188918 133090 434906
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 10 40     20 81
Annual union, professional, or like dues 35 81560 51653 73170 44712 154730 96364
Universal Child Care Benefit repayment 36 30 16 200 100 230 117
Child care expenses 37 6640 16301 32650 82653 39290 98954
Disability supports deductions 38            
Business investment loss 39 60 417 10 53 70 470
Moving expenses 40 1140 3174 850 1775 1990 4949
Support payments made 41 50 128     50 132
Carrying charges and interest expenses 42 2590 2680 1640 1210 4230 3890
Deductions for CPP or QPP contributions on self-employment and other earnings 43 9390 7341 8880 6420 18270 13761
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 10520 739 9890 665 20410 1405
Exploration and development expenses 45 70 783 30 219 100 1002
Other employment expenses 46 6470 22916 2870 7957 9340 30873
Clergy residence deduction 47 20 188 10 79 40 267
Other deductions 48 11250 6958 7220 4536 18470 11494
Total deductions before adjustments 49 136380 497090 129010 464035 265400 961136
Social benefits repayment 50 3980 3080 170 127 4160 3207
Net income after adjustments 51 181430 7405659 158420 5607041 339850 13013020
Canadian Forces personnel and police deduction 52 740 8167 70 900 810 9067
Employee home relocation loan deduction 53            
Security options deductions 54 140 445 70 319 210 763
Other payments deductions 55 7350 17128 12400 65255 19750 82383
Limited partnership losses of other years 56            
Non-capital losses of other years 57 110 490 80 251 190 740
Net capital losses of other years 58 1630 1040 920 479 2540 1519
Capital gains deduction 59 210 12252 120 6094 340 18345
Northern residents deductions 60 1250 4712 830 3520 2080 8231
Additional deductions 61 100 302 110 146 210 449
Farming/fishing losses of prior years 62 30 134     40 142
Total deductions from net income 63 11470 44670 14470 76970 25940 121640
Taxable income assessed 64 181430 7360989 158420 5530071 339850 12891380
Basic personal amount 65 181430 1872524 158410 1637511 339850 3510085
Age amount 66            
Spouse or common-law partner amount 67 11680 70918 3790 22892 15470 93810
Amount for eligible dependant 68 1120 10934 3980 39348 5100 50283
Amount for children 17 and under 69 33150 107908 22510 66998 55660 174905
Amount for infirm dependants age 18 or older 70         10 25
CPP or QPP contributions through employment 71 174260 274502 149410 205893 323670 480398
CPP or QPP contributions self-employment and other eligible earnings 72 9390 7341 8880 6420 18270 13761
Employment Insurance premiums 73 170730 77754 147430 60130 318160 137885
Employment Insurance premiums on self-employment and other eligible earnings 74 10 3 70 13 80 16
PPIP premiums paid 75 170870 32527 145680 23694 316550 56221
PPIP premiums payable on employment income 76 6090 1034 4800 815 10890 1849
PPIP premiums payable on self-employment income 77 10850 957 10150 859 21000 1816
Canada employment amount 78 175300 183695 151720 158512 327030 342209
Public transit amount 79 21100 15742 22290 16256 43390 31998
Children's fitness amount 80 7530 1708 7050 1651 14580 3358
Home buyers' amount 81 9570 41701 6440 26661 16010 68362
Adoption expenses 82     10 44 20 81
Pension income amount 83 100 134 110 172 210 306
Caregiver amount 84 190 817 140 556 330 1373
Disability amount 85 290 2092 170 1205 460 3296
Disability amount transferred from a dependant 86 300 3251 160 1626 460 4877
Interest paid on student loans 87 15010 4939 23830 7539 38840 12478
Tuition, education, and textbook amounts 88 24080 89641 31780 103130 55860 192780
Tuition, education, and textbook amounts transferred from a child 89 50 96 20 36 70 132
Amounts transferred from spouse 90 5030 16330 1950 6420 6980 22750
Allowable portion of medical expenses 91 27170 29508 50870 60605 78030 90113
Total tax credits on personal amounts 92 181430 426917 158420 367349 339850 794276
Allowable charitable donations and government gifts 93 35950 9081 35760 7108 71700 16189
Eligible cultural, ecological gifts 94 80 14 80 13 150 27
Total tax credit on donations and gifts 95 34640 2181 34430 1633 69070 3814
Total federal non-refundable tax credits 96 181430 429097 158420 368982 339850 798090
Federal dividend tax credit 97 13880 9860 10340 4992 24210 14853
Overseas employment tax credit 98 210 1283 40 209 250 1492
Minimum tax carryover 99 70 192 50 197 120 389
Basic federal tax 100 181420 764116 158380 503147 339810 1267319
Federal foreign tax credit 101 4160 2471 2950 841 7110 3311
Federal political contribution tax credit 102 280 39 140 17 420 56
Investment tax credit 103 70 87 30 30 100 117
Labour-sponsored funds tax credit 104 8610 3026 5770 1520 14370 4546
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 4A: Taxable 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            
Total number of returns 3 199950   169350   369300  
Employment income 4 190610 9042952 160430 6058602 351040 15101622
Commissions (from employment) 5 7150 186106 4730 60206 11880 246312
Other employment income 6 27080 57174 15640 39050 42710 96224
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 370 1471 660 3024 1030 4494
Other pensions or superannuation 9 140 1038 90 662 230 1700
Elected split-pension amount 10 40 255 180 1504 220 1759
Universal Child Care Benefit (UCCB) 11 17120 26093 60150 97212 77270 123305
Employment Insurance and other benefits 12 64780 352715 54270 588599 119060 941315
Taxable amount of dividends 13 19730 164592 13760 66134 33480 230726
Interest and other investment income 14 22840 14845 22450 12405 45290 27250
Net partnership income 15 350 556 190 67 530 623
Registered disability savings plan (RDSP) income 16            
Net rental income 17 13520 11657 9340 6556 22850 18213
Taxable capital gains 18 11000 56631 7960 26060 18960 82691
Support payments received 19 10 49 190 968 200 1018
Registered Retirement Savings Plan (RRSP) income 20 30830 53576 21930 30858 52760 84435
Other income 21 23290 89857 18310 59029 41600 148921
Net business income 22 13760 220003 10270 137918 24040 358199
Net professional income 23 2940 220201 3920 236157 6860 456357
Net commission income 24 1550 38122 970 15362 2530 53484
Net farming income 25 1160 9336 360 881 1520 10217
Net fishing income 26 40 539     40 581
Workers' compensation benefits 27 5630 16986 9430 50797 15060 67782
Social assistance payments 28 2090 4683 590 1186 2690 5869
Net federal supplements 29            
Total income assessed 30 199950 10569437 169350 7493280 369300 18063098
Registered pension plan (RPP) contributions 31 75400 196565 84700 185508 160100 382073
RRSP deduction 32 90530 369819 81390 244711 171910 614531
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 40 147 20 68 70 215
Annual union, professional, or like dues 35 87760 60633 80010 53621 167770 114254
Universal Child Care Benefit repayment 36 80 38 290 157 360 195
Child care expenses 37 19970 54885 64880 177716 84850 232602
Disability supports deductions 38            
Business investment loss 39 110 1270 30 215 140 1485
Moving expenses 40 950 5401 590 2374 1550 7775
Support payments made 41 190 770 10 17 200 787
Carrying charges and interest expenses 42 4730 7684 2590 3279 7320 10963
Deductions for CPP or QPP contributions on self-employment and other earnings 43 12120 11625 10720 9357 22840 20985
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 13660 1189 11990 965 25660 2154
Exploration and development expenses 45 200 2962 70 792 280 3754
Other employment expenses 46 8570 38725 3520 12209 12090 50933
Clergy residence deduction 47 40 426 10 85 50 512
Other deductions 48 11530 9090 7250 5116 18780 14206
Total deductions before adjustments 49 161270 761238 149320 696200 310600 1457442
Social benefits repayment 50 4740 3879 440 323 5180 4201
Net income after adjustments 51 199950 9804322 169350 6796757 369300 16601457
Canadian Forces personnel and police deduction 52 660 8935 90 1249 750 10183
Employee home relocation loan deduction 53 20 2     20 3
Security options deductions 54 410 3206 170 782 580 3989
Other payments deductions 55 7610 21669 10000 51983 17610 73652
Limited partnership losses of other years 56            
Non-capital losses of other years 57 170 1031 160 1320 330 2351
Net capital losses of other years 58 2890 3195 1560 1081 4450 4276
Capital gains deduction 59 350 18252 130 5778 480 24030
Northern residents deductions 60 1250 5064 780 3529 2040 8593
Additional deductions 61 100 552 90 431 190 983
Farming/fishing losses of prior years 62 50 126 10 51 60 177
Total deductions from net income 63 13320 62034 12860 66351 26180 128385
Taxable income assessed 64 199940 9742288 169350 6730407 369300 16473072
Basic personal amount 65 199950 2063958 169340 1751560 369290 3815580
Age amount 66            
Spouse or common-law partner amount 67 19480 126928 4990 30449 24470 157376
Amount for eligible dependant 68 3390 34060 10970 109541 14360 143601
Amount for children 17 and under 69 71910 272143 46310 160867 118220 433009
Amount for infirm dependants age 18 or older 70         10 42
CPP or QPP contributions through employment 71 189530 324518 158410 237850 347940 562371
CPP or QPP contributions self-employment and other eligible earnings 72 12120 11625 10720 9357 22840 20985
Employment Insurance premiums 73 182620 88931 155190 67529 337810 156461
Employment Insurance premiums on self-employment and other eligible earnings 74 20 4 60 12 90 16
PPIP premiums paid 75 185280 39674 153940 27883 339220 67558
PPIP premiums payable on employment income 76 6560 1325 5030 992 11590 2317
PPIP premiums payable on self-employment income 77 13930 1539 12180 1246 26110 2786
Canada employment amount 78 190800 199785 160620 167732 351420 367520
Public transit amount 79 22910 18266 19500 14892 42410 33158
Children's fitness amount 80 30900 10465 23800 8186 54700 18651
Home buyers' amount 81 5780 25857 3360 14631 9150 40488
Adoption expenses 82 50 380 30 233 80 612
Pension income amount 83 170 263 270 466 440 729
Caregiver amount 84 400 1761 310 1276 710 3037
Disability amount 85 360 2575 240 1691 600 4266
Disability amount transferred from a dependant 86 1310 15011 710 7678 2020 22689
Interest paid on student loans 87 16790 5659 22380 7022 39170 12681
Tuition, education, and textbook amounts 88 16700 52934 20560 53694 37260 106630
Tuition, education, and textbook amounts transferred from a child 89 240 602 180 361 420 963
Amounts transferred from spouse 90 5900 19368 2170 7208 8070 26576
Allowable portion of medical expenses 91 34210 46101 58500 84313 92710 130414
Total tax credits on personal amounts 92 199950 504563 169340 415003 369300 919577
Allowable charitable donations and government gifts 93 49180 17782 41440 11070 90620 28852
Eligible cultural, ecological gifts 94 90 48 60 20 150 68
Total tax credit on donations and gifts 95 48100 4451 40570 2634 88670 7084
Total federal non-refundable tax credits 96 199950 509014 169340 417636 369300 926662
Federal dividend tax credit 97 20660 23571 14700 9676 35360 33247
Overseas employment tax credit 98 260 1899 30 163 290 2062
Minimum tax carryover 99 150 435 60 208 210 643
Basic federal tax 100 199920 1146776 169300 676483 369230 1823331
Federal foreign tax credit 101 5850 3372 4260 1149 10110 4521
Federal political contribution tax credit 102 400 56 170 28 570 85
Investment tax credit 103 220 359 80 111 300 470
Labour-sponsored funds tax credit 104 13160 4632 9110 2386 22270 7017
Alternative minimum tax payable 105 210 700 90 370 290 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 4A: Taxable 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            
Total number of returns 3 189330   158160   347500  
Employment income 4 177960 9661351 148190 6444407 326150 16105882
Commissions (from employment) 5 6700 232941 4330 74658 11030 307599
Other employment income 6 26060 73779 15250 46194 41310 119974
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 670 2998 1300 6940 1970 9942
Other pensions or superannuation 9 410 6211 200 2202 610 8413
Elected split-pension amount 10 80 586 570 5000 650 5604
Universal Child Care Benefit (UCCB) 11 16110 23422 36840 52939 52950 76361
Employment Insurance and other benefits 12 47480 276799 32550 288052 80030 564852
Taxable amount of dividends 13 23540 299058 16690 113723 40220 412781
Interest and other investment income 14 25200 26634 23960 18311 49160 44978
Net partnership income 15 570 467 260 795 830 1262
Registered disability savings plan (RDSP) income 16            
Net rental income 17 15750 27341 10740 13361 26490 40697
Taxable capital gains 18 12320 105153 8800 38749 21120 143902
Support payments received 19 20 64 600 4307 620 4371
Registered Retirement Savings Plan (RRSP) income 20 35920 82112 24280 46363 60200 128475
Other income 21 22660 89902 18220 59589 40880 149491
Net business income 22 14740 272391 11160 181845 25900 454236
Net professional income 23 3330 331558 4020 314901 7350 646459
Net commission income 24 1590 51895 960 20664 2550 72559
Net farming income 25 1250 10987 460 2088 1710 13074
Net fishing income 26 90 1385     100 1403
Workers' compensation benefits 27 5560 21112 4480 19730 10040 40843
Social assistance payments 28 1850 3897 490 989 2340 4886
Net federal supplements 29            
Total income assessed 30 189330 11602046 158160 7755823 347500 19358050
Registered pension plan (RPP) contributions 31 72430 220553 78570 207561 151000 428118
RRSP deduction 32 90710 438745 77030 276454 167740 715199
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 200 1242 50 207 250 1449
Annual union, professional, or like dues 35 81510 59589 72480 53677 153990 113268
Universal Child Care Benefit repayment 36 50 32 140 90 190 122
Child care expenses 37 25700 64691 62290 147788 87980 212478
Disability supports deductions 38         10 10
Business investment loss 39 150 2020 40 460 200 2480
Moving expenses 40 640 4501 370 2413 1000 6913
Support payments made 41 590 3342 30 139 610 3481
Carrying charges and interest expenses 42 6860 14435 3650 5427 10510 19862
Deductions for CPP or QPP contributions on self-employment and other earnings 43 13100 14240 11790 11622 24900 25862
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 14490 1455 12830 1195 27320 2651
Exploration and development expenses 45 410 7228 150 1580 560 8808
Other employment expenses 46 9670 49615 3740 15356 13410 64971
Clergy residence deduction 47 70 736 10 72 80 808
Other deductions 48 9790 9305 6050 5290 15840 14595
Total deductions before adjustments 49 156510 891736 139420 729335 295930 1621076
Social benefits repayment 50 4500 3853 570 487 5070 4341
Net income after adjustments 51 189330 10706562 158160 7026004 347490 17732742
Canadian Forces personnel and police deduction 52 460 7146 50 805 510 7952
Employee home relocation loan deduction 53 20 74     30 74
Security options deductions 54 630 10772 240 2087 870 12859
Other payments deductions 55 7310 25010 4950 20719 12270 45735
Limited partnership losses of other years 56 10 183     10 229
Non-capital losses of other years 57 190 1554 210 672 400 2226
Net capital losses of other years 58 3540 5631 2050 1808 5580 7438
Capital gains deduction 59 480 32400 190 12217 670 44617
Northern residents deductions 60 1330 5562 850 3633 2180 9194
Additional deductions 61 110 817 70 494 180 1312
Farming/fishing losses of prior years 62 70 656 20 48 90 704
Total deductions from net income 63 13860 89804 8510 42530 22380 132340
Taxable income assessed 64 189330 10616758 158160 6983474 347490 17600402
Basic personal amount 65 189330 1955725 158160 1636789 347490 3592575
Age amount 66            
Spouse or common-law partner amount 67 22990 158422 5180 31907 28160 190329
Amount for eligible dependant 68 6140 61376 17020 168209 23160 229584
Amount for children 17 and under 69 85790 346243 53750 193502 139540 539748
Amount for infirm dependants age 18 or older 70 10 38     20 59
CPP or QPP contributions through employment 71 176910 313817 147060 237842 323980 551664
CPP or QPP contributions self-employment and other eligible earnings 72 13100 14240 11790 11622 24900 25862
Employment Insurance premiums 73 166780 83502 143310 66545 310090 150049
Employment Insurance premiums on self-employment and other eligible earnings 74 20 4 50 10 70 14
PPIP premiums paid 75 172450 39123 143070 28656 315520 67779
PPIP premiums payable on employment income 76 6340 1393 4660 1022 11000 2415
PPIP premiums payable on self-employment income 77 14680 1883 12990 1544 27670 3427
Canada employment amount 78 178420 186714 148470 155328 326890 342046
Public transit amount 79 19470 15897 16620 12982 36090 28879
Children's fitness amount 80 49010 22861 32610 14617 81620 37478
Home buyers' amount 81 2850 13100 1720 7837 4570 20937
Adoption expenses 82 100 911 80 670 180 1581
Pension income amount 83 470 879 750 1420 1220 2301
Caregiver amount 84 1020 4357 680 2995 1700 7353
Disability amount 85 420 3049 260 1860 680 4909
Disability amount transferred from a dependant 86 2160 25176 1190 13142 3350 38318
Interest paid on student loans 87 9750 3832 11140 4135 20890 7967
Tuition, education, and textbook amounts 88 10940 30688 14110 31892 25050 62580
Tuition, education, and textbook amounts transferred from a child 89 1600 4773 2450 7756 4050 12529
Amounts transferred from spouse 90 5180 16856 2050 7154 7230 24009
Allowable portion of medical expenses 91 36890 57530 57520 95979 94410 153510
Total tax credits on personal amounts 92 189330 504358 158160 410315 347500 914685
Allowable charitable donations and government gifts 93 54030 25615 43340 15063 97370 40678
Eligible cultural, ecological gifts 94 120 72 60 42 180 114
Total tax credit on donations and gifts 95 53250 6564 42680 3706 95930 10270
Total federal non-refundable tax credits 96 189330 510922 158160 414021 347500 924955
Federal dividend tax credit 97 24250 42981 17430 16314 41680 59296
Overseas employment tax credit 98 230 1998 20 149 250 2148
Minimum tax carryover 99 250 888 80 289 330 1177
Basic federal tax 100 189310 1371533 158120 755703 347430 2127253
Federal foreign tax credit 101 6710 5072 4920 1168 11640 6240
Federal political contribution tax credit 102 530 101 220 36 750 137
Investment tax credit 103 400 792 140 157 540 949
Labour-sponsored funds tax credit 104 14050 5241 9930 2873 23980 8113
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 4A: Taxable 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            
Total number of returns 3 205910   179730   385650  
Employment income 4 191580 11097013 168190 7643638 359770 18741255
Commissions (from employment) 5 6870 266016 4860 96225 11720 362241
Other employment income 6 29370 88773 17220 58169 46590 146942
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 1530 8429 2840 16609 4370 25037
Other pensions or superannuation 9 1120 21346 500 6221 1630 27567
Elected split-pension amount 10 230 1292 1700 15507 1930 16799
Universal Child Care Benefit (UCCB) 11 8240 10876 11570 14059 19810 24938
Employment Insurance and other benefits 12 42250 259410 26770 154399 69020 413809
Taxable amount of dividends 13 30330 506026 22990 184774 53330 690801
Interest and other investment income 14 31750 47293 31710 32773 63460 80066
Net partnership income 15 900 3633 430 709 1330 4342
Registered disability savings plan (RDSP) income 16            
Net rental income 17 19080 50591 13250 25190 32320 75786
Taxable capital gains 18 14600 142831 11620 61497 26220 204329
Support payments received 19 20 145 1110 9846 1130 9991
Registered Retirement Savings Plan (RRSP) income 20 34640 103966 22770 63664 57410 167632
Other income 21 25690 124024 21520 74528 47210 198592
Net business income 22 16780 345892 12390 225007 29170 570942
Net professional income 23 3940 442685 4300 335573 8240 778557
Net commission income 24 1750 58774 1210 32510 2960 91285
Net farming income 25 1840 18068 750 5182 2590 23249
Net fishing income 26 120 2056 10 119 130 2175
Workers' compensation benefits 27 7030 31700 3730 12739 10760 44439
Social assistance payments 28 1760 4172 650 1285 2410 5457
Net federal supplements 29            
Total income assessed 30 205910 13635012 179730 9070221 385650 22706230
Registered pension plan (RPP) contributions 31 80160 261438 86730 246587 166890 508029
RRSP deduction 32 99650 536502 86630 347217 186280 883719
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 580 4564 110 366 680 4930
Annual union, professional, or like dues 35 91070 68829 80400 60917 171480 129748
Universal Child Care Benefit repayment 36 50 29 60 53 110 82
Child care expenses 37 22100 45117 42230 72869 64330 117987
Disability supports deductions 38     10 16 10 21
Business investment loss 39 160 1994 70 669 230 2662
Moving expenses 40 460 3637 240 1304 700 4941
Support payments made 41 1280 8901 30 159 1300 9060
Carrying charges and interest expenses 42 9600 25452 5660 8493 15250 33945
Deductions for CPP or QPP contributions on self-employment and other earnings 43 15320 17459 13360 13510 28680 30973
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 16730 1790 14310 1383 31050 3173
Exploration and development expenses 45 710 15503 260 3947 970 19450
Other employment expenses 46 11220 58949 4300 18873 15530 77821
Clergy residence deduction 47 80 863 10 63 90 926
Other deductions 48 9600 11278 6800 6825 16400 18104
Total deductions before adjustments 49 171070 1062313 151710 783251 322790 1845574
Social benefits repayment 50 5400 5084 690 633 6090 5717
Net income after adjustments 51 205910 12567687 179730 8286873 385640 20855547
Canadian Forces personnel and police deduction 52 350 5886 50 798 400 6683
Employee home relocation loan deduction 53 20 3 10 2 30 5
Security options deductions 54 810 17377 320 4163 1130 21540
Other payments deductions 55 8690 35871 4350 14024 13040 49896
Limited partnership losses of other years 56 10 102     20 163
Non-capital losses of other years 57 220 1696 280 1386 490 3083
Net capital losses of other years 58 4580 10164 2930 2738 7510 12903
Capital gains deduction 59 560 45328 240 19360 800 64688
Northern residents deductions 60 1560 6022 940 3379 2500 9400
Additional deductions 61 140 679 100 560 240 1239
Farming/fishing losses of prior years 62 100 648 30 182 130 830
Total deductions from net income 63 16640 123776 9110 46652 25750 170430
Taxable income assessed 64 205910 12443941 179720 8240221 385640 20685148
Basic personal amount 65 205910 2129270 179730 1860761 385650 3990125
Age amount 66            
Spouse or common-law partner amount 67 24630 176595 5580 36108 30200 212722
Amount for eligible dependant 68 8430 80676 20600 194103 29030 274778
Amount for children 17 and under 69 89420 343814 54200 177883 143620 521706
Amount for infirm dependants age 18 or older 70 30 133 20 73 50 206
CPP or QPP contributions through employment 71 190400 341284 167140 272804 357540 614095
CPP or QPP contributions self-employment and other eligible earnings 72 15320 17459 13360 13510 28680 30973
Employment Insurance premiums 73 176140 89037 162210 76064 338360 165103
Employment Insurance premiums on self-employment and other eligible earnings 74 20 3 40 9 50 12
PPIP premiums paid 75 185740 42946 162910 33216 348650 76162
PPIP premiums payable on employment income 76 6340 1434 4900 1137 11240 2571
PPIP premiums payable on self-employment income 77 16920 2314 14440 1784 31360 4098
Canada employment amount 78 192150 201080 168600 176480 360760 377565
Public transit amount 79 21040 16807 20360 16275 41400 33082
Children's fitness amount 80 51850 26568 30300 14225 82150 40793
Home buyers' amount 81 1850 8589 1180 5387 3030 13975
Adoption expenses 82 90 767 80 638 170 1405
Pension income amount 83 1320 2526 2150 4141 3480 6667
Caregiver amount 84 2010 8340 1340 5326 3340 13666
Disability amount 85 570 4079 410 2931 970 7010
Disability amount transferred from a dependant 86 2630 29353 1370 14167 4000 43521
Interest paid on student loans 87 4800 2252 5180 2085 9980 4336
Tuition, education, and textbook amounts 88 8090 19586 12000 24795 20090 44380
Tuition, education, and textbook amounts transferred from a child 89 12450 46668 13520 52110 25970 98778
Amounts transferred from spouse 90 4120 13553 1710 6011 5830 19564
Allowable portion of medical expenses 91 44590 76228 69220 122749 113810 198979
Total tax credits on personal amounts 92 205910 552204 179730 467216 385650 1019441
Allowable charitable donations and government gifts 93 65730 38693 52130 20444 117860 59137
Eligible cultural, ecological gifts 94 100 319 60 19 160 338
Total tax credit on donations and gifts 95 65000 10167 51510 5083 116520 15250
Total federal non-refundable tax credits 96 205910 562371 179730 472298 385650 1034691
Federal dividend tax credit 97 30950 73566 23740 26936 54690 100502
Overseas employment tax credit 98 220 2048 30 255 240 2303
Minimum tax carryover 99 330 1063 130 431 470 1494
Basic federal tax 100 205890 1689578 179690 924910 385590 2614706
Federal foreign tax credit 101 8190 5772 6380 1501 14570 7273
Federal political contribution tax credit 102 760 148 260 44 1020 192
Investment tax credit 103 660 1718 220 394 880 2112
Labour-sponsored funds tax credit 104 17460 7168 13010 4267 30470 11435
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 4A: Taxable 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            
Total number of returns 3 247600   223710   471320  
Employment income 4 228250 13642643 208530 9235475 436780 22878390
Commissions (from employment) 5 7450 321224 5270 99354 12730 420578
Other employment income 6 35110 121584 19560 77032 54670 198617
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 3260 22883 6290 47458 9550 70342
Other pensions or superannuation 9 2800 60825 1360 21950 4160 82775
Elected split-pension amount 10 790 4307 5310 51623 6100 55929
Universal Child Care Benefit (UCCB) 11 2960 3693 1820 1903 4780 5598
Employment Insurance and other benefits 12 47470 297900 32630 166918 80100 464818
Taxable amount of dividends 13 42430 740784 33830 285852 76260 1026676
Interest and other investment income 14 46730 91373 49480 66267 96220 157642
Net partnership income 15 1480 487 760 1139 2240 1626
Registered disability savings plan (RDSP) income 16            
Net rental income 17 24800 90679 17190 43061 42000 133764
Taxable capital gains 18 20010 215979 16710 84100 36710 300079
Support payments received 19 40 314 1780 21610 1820 21924
Registered Retirement Savings Plan (RRSP) income 20 30530 134846 21330 85953 51860 220805
Other income 21 33450 181507 30530 102210 63980 283735
Net business income 22 20000 430321 14460 244010 34460 674448
Net professional income 23 5160 616593 4860 379661 10020 996254
Net commission income 24 2140 73966 1500 41181 3630 115147
Net farming income 25 3140 31652 1270 10307 4410 41959
Net fishing income 26 160 3059 30 213 180 3272
Workers' compensation benefits 27 9110 48268 4610 15176 13710 63443
Social assistance payments 28 1710 3902 740 1522 2450 5424
Net federal supplements 29            
Total income assessed 30 247600 17138801 223710 11083978 471320 28223261
Registered pension plan (RPP) contributions 31 98290 335378 106430 304365 204720 639758
RRSP deduction 32 124760 727365 109880 465976 234640 1193342
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 1480 13050 290 1207 1770 14258
Annual union, professional, or like dues 35 113360 87996 99840 73916 213200 161912
Universal Child Care Benefit repayment 36 20 10 30 14 50 24
Child care expenses 37 13150 22179 18530 24794 31680 46973
Disability supports deductions 38         10 27
Business investment loss 39 190 3461 70 1041 260 4501
Moving expenses 40 470 3116 320 1974 790 5091
Support payments made 41 2310 22578 40 208 2350 22786
Carrying charges and interest expenses 42 13940 46614 9230 14817 23170 61431
Deductions for CPP or QPP contributions on self-employment and other earnings 43 19490 22604 15570 15178 35070 37785
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 21120 2320 16680 1554 37800 3874
Exploration and development expenses 45 990 22001 400 4968 1400 26969
Other employment expenses 46 13320 70610 4550 19987 17870 90597
Clergy residence deduction 47 160 1736 10 107 180 1843
Other deductions 48 10930 12151 8510 10161 19430 22312
Total deductions before adjustments 49 206500 1393191 181790 940279 388300 2333488
Social benefits repayment 50 6520 6320 830 830 7350 7150
Net income after adjustments 51 247590 15740561 223710 10142891 471310 25883914
Canadian Forces personnel and police deduction 52 300 7211 30 279 330 7490
Employee home relocation loan deduction 53 40 6     50 7
Security options deductions 54 950 40846 400 7602 1360 48448
Other payments deductions 55 10720 52179 5330 16703 16040 68882
Limited partnership losses of other years 56 20 430     30 440
Non-capital losses of other years 57 270 3077 290 1364 560 4442
Net capital losses of other years 58 6390 18851 4510 5660 10900 24511
Capital gains deduction 59 820 69998 330 23785 1150 93783
Northern residents deductions 60 2070 7585 1110 3898 3180 11483
Additional deductions 61 180 2334 120 626 300 2961
Farming/fishing losses of prior years 62 130 708 50 273 180 980
Total deductions from net income 63 21280 203226 11970 60201 33250 263427
Taxable income assessed 64 247590 15537666 223710 10082710 471310 25620839
Basic personal amount 65 247600 2563400 223710 2317590 471320 4881073
Age amount 66            
Spouse or common-law partner amount 67 27800 205651 6470 41456 34270 247107
Amount for eligible dependant 68 7730 69019 16820 147740 24550 216759
Amount for children 17 and under 69 75650 250381 37610 105854 113260 356235
Amount for infirm dependants age 18 or older 70 50 178 40 133 90 311
CPP or QPP contributions through employment 71 226720 406945 207210 330094 433930 737043
CPP or QPP contributions self-employment and other eligible earnings 72 19490 22604 15570 15178 35070 37785
Employment Insurance premiums 73 208670 105676 200840 92318 409510 197995
Employment Insurance premiums on self-employment and other eligible earnings 74 30 8 50 14 70 21
PPIP premiums paid 75 221140 51353 202380 40116 423520 91469
PPIP premiums payable on employment income 76 7310 1700 5600 1297 12910 2997
PPIP premiums payable on self-employment income 77 21330 2999 16850 2006 38190 5006
Canada employment amount 78 229340 239991 209210 219134 438550 459127
Public transit amount 79 24530 19284 24800 20232 49320 39516
Children's fitness amount 80 37680 17876 17550 7571 55240 25447
Home buyers' amount 81 1290 5979 1010 4630 2300 10609
Adoption expenses 82 60 438 40 311 100 749
Pension income amount 83 3540 6910 6470 12617 10010 19527
Caregiver amount 84 3060 11925 2240 8487 5310 20412
Disability amount 85 860 6221 640 4647 1510 10868
Disability amount transferred from a dependant 86 2730 27330 1410 12840 4140 40170
Interest paid on student loans 87 2450 1217 2890 1131 5350 2347
Tuition, education, and textbook amounts 88 6830 14419 10890 20885 17720 35304
Tuition, education, and textbook amounts transferred from a child 89 37580 174267 27120 122055 64690 296322
Amounts transferred from spouse 90 3380 11441 1690 6447 5070 17887
Allowable portion of medical expenses 91 58210 103300 90590 161060 148800 264361
Total tax credits on personal amounts 92 247600 648077 223710 554376 471320 1202467
Allowable charitable donations and government gifts 93 86650 63258 68030 27335 154690 90593
Eligible cultural, ecological gifts 94 90 139 70 46 160 185
Total tax credit on donations and gifts 95 85890 16826 67350 6811 153240 23637
Total federal non-refundable tax credits 96 247600 664903 223710 561187 471320 1226104
Federal dividend tax credit 97 43160 110073 34800 43426 77960 153505
Overseas employment tax credit 98 320 3172 20 166 340 3338
Minimum tax carryover 99 470 1524 180 585 650 2109
Basic federal tax 100 247570 2179020 223680 1143234 471250 3322321
Federal foreign tax credit 101 11680 8606 9710 1820 21390 10425
Federal political contribution tax credit 102 1120 204 430 63 1540 267
Investment tax credit 103 940 2622 340 520 1280 3141
Labour-sponsored funds tax credit 104 27090 12084 20180 7261 47270 19345
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 4A: Taxable 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            
Total number of returns 3 243250   223320   466570  
Employment income 4 219950 12977534 202730 8589623 422680 21567200
Commissions (from employment) 5 6440 282133 4310 77575 10750 359708
Other employment income 6 35000 136680 20430 85795 55430 222475
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 5960 46849 11800 96121 17760 142970
Other pensions or superannuation 9 10690 291880 9190 192403 19880 484313
Elected split-pension amount 10 2810 15317 16430 175234 19240 190565
Universal Child Care Benefit (UCCB) 11 740 889 180 181 910 1069
Employment Insurance and other benefits 12 45690 296240 31570 160944 77260 457184
Taxable amount of dividends 13 48630 755138 38680 251758 87310 1006895
Interest and other investment income 14 57080 129260 60710 96889 117790 226149
Net partnership income 15 1980 1543 980 466 2970 2009
Registered disability savings plan (RDSP) income 16            
Net rental income 17 25030 122848 17600 56396 42630 179259
Taxable capital gains 18 22510 239308 19060 109232 41570 348540
Support payments received 19 30 177 1910 29055 1930 29232
Registered Retirement Savings Plan (RRSP) income 20 23600 142273 20140 109835 43740 252108
Other income 21 39000 235028 35810 136093 74820 371121
Net business income 22 18740 399170 12910 209843 31650 609048
Net professional income 23 5920 697312 4540 275340 10450 972652
Net commission income 24 2140 79462 1380 43376 3520 122838
Net farming income 25 3500 33883 1220 9316 4730 43199
Net fishing income 26 170 2910     180 2942
Workers' compensation benefits 27 9340 57874 4600 17050 13940 74923
Social assistance payments 28 1410 3266 730 1469 2130 4734
Net federal supplements 29            
Total income assessed 30 243250 16946975 223320 10724025 466570 27671140
Registered pension plan (RPP) contributions 31 99570 344818 107380 309272 206950 654090
RRSP deduction 32 125730 772998 112130 482001 237860 1254999
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 5760 57830 2370 12953 8140 70783
Annual union, professional, or like dues 35 115850 90813 102110 74275 217960 165088
Universal Child Care Benefit repayment 36 20 11 20 9 40 20
Child care expenses 37 4670 6656 3890 4502 8560 11158
Disability supports deductions 38         10 18
Business investment loss 39 170 2903 60 677 230 3579
Moving expenses 40 340 2382 260 1378 600 3761
Support payments made 41 2530 30758 50 293 2580 31051
Carrying charges and interest expenses 42 16760 46468 11600 17436 28350 63904
Deductions for CPP or QPP contributions on self-employment and other earnings 43 19320 22870 13960 13237 33270 36107
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 20900 2363 14960 1353 35850 3716
Exploration and development expenses 45 1350 27686 490 5688 1840 33374
Other employment expenses 46 12370 65404 3750 16260 16130 81664
Clergy residence deduction 47 190 2015 30 359 220 2374
Other deductions 48 10000 11565 7980 8003 17980 19568
Total deductions before adjustments 49 203270 1487544 177210 947712 380480 2435256
Social benefits repayment 50 6070 6427 640 661 6700 7088
Net income after adjustments 51 243240 15453358 223320 9775666 466560 25229164
Canadian Forces personnel and police deduction 52 120 2756 10 291 130 3047
Employee home relocation loan deduction 53 30 4     30 5
Security options deductions 54 840 47123 350 6752 1180 53874
Other payments deductions 55 10670 61145 5300 18518 15970 79664
Limited partnership losses of other years 56 30 62 10 33 40 95
Non-capital losses of other years 57 270 4971 270 1178 540 6149
Net capital losses of other years 58 7260 18810 5310 7745 12560 26555
Capital gains deduction 59 930 71674 410 25069 1330 96744
Northern residents deductions 60 2170 7913 1150 3990 3320 11903
Additional deductions 61 190 2639 180 748 370 3386
Farming/fishing losses of prior years 62 130 1670 40 201 170 1870
Total deductions from net income 63 22040 218766 12790 64526 34830 283292
Taxable income assessed 64 243240 15234608 223320 9711140 466560 24945888
Basic personal amount 65 243250 2519660 223320 2314442 466570 4834150
Age amount 66            
Spouse or common-law partner amount 67 30730 233476 7020 43906 37750 277382
Amount for eligible dependant 68 3530 29812 6230 51655 9760 81467
Amount for children 17 and under 69 32440 94800 11880 29700 44320 124504
Amount for infirm dependants age 18 or older 70 90 289 60 179 140 469
CPP or QPP contributions through employment 71 217650 385840 200440 310124 418090 695966
CPP or QPP contributions self-employment and other eligible earnings 72 19320 22870 13960 13237 33270 36107
Employment Insurance premiums 73 200690 100587 194460 87185 395160 187772
Employment Insurance premiums on self-employment and other eligible earnings 74 30 11 50 14 80 25
PPIP premiums paid 75 212530 48723 196360 37714 408900 86437
PPIP premiums payable on employment income 76 6520 1518 4800 1097 11320 2614
PPIP premiums payable on self-employment income 77 21100 3056 15100 1748 36200 4803
Canada employment amount 78 222190 231610 204080 213214 426270 444826
Public transit amount 79 19720 15882 22770 18863 42500 34746
Children's fitness amount 80 13520 5789 4660 1854 18180 7642
Home buyers' amount 81 770 3563 750 3360 1520 6923
Adoption expenses 82 20 150 20 95 40 245
Pension income amount 83 13300 26101 24430 47939 37730 74041
Caregiver amount 84 3200 12185 2360 8342 5560 20527
Disability amount 85 1220 8783 990 7127 2200 15910
Disability amount transferred from a dependant 86 2080 17918 1030 7945 3110 25863
Interest paid on student loans 87 1200 592 1690 660 2890 1252
Tuition, education, and textbook amounts 88 4720 9345 7300 12022 12020 21367
Tuition, education, and textbook amounts transferred from a child 89 34900 173723 19710 93359 54610 267082
Amounts transferred from spouse 90 3370 12228 2270 9352 5640 21580
Allowable portion of medical expenses 91 61800 114142 94750 171037 156550 285181
Total tax credits on personal amounts 92 243250 610898 223320 522925 466570 1133832
Allowable charitable donations and government gifts 93 92730 69819 72830 30104 165570 99923
Eligible cultural, ecological gifts 94 90 458 70 204 160 662
Total tax credit on donations and gifts 95 92010 18678 72220 7552 164220 26231
Total federal non-refundable tax credits 96 243250 629576 223320 530478 466570 1160063
Federal dividend tax credit 97 49280 114627 39560 38733 88830 153360
Overseas employment tax credit 98 310 3464 10 91 330 3555
Minimum tax carryover 99 520 1621 170 466 680 2087
Basic federal tax 100 243210 2161199 223290 1096306 466500 3257517
Federal foreign tax credit 101 13650 10550 11210 2006 24870 12559
Federal political contribution tax credit 102 1380 236 530 74 1920 310
Investment tax credit 103 1170 2992 390 675 1550 3667
Labour-sponsored funds tax credit 104 35220 17416 27410 11425 62640 28841
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 4A: Taxable 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            
Total number of returns 3 208630   186450   395080  
Employment income 4 163450 8443767 138890 5024238 302350 13468096
Commissions (from employment) 5 4620 182660 2860 43137 7480 225796
Other employment income 6 34640 136671 16640 62956 51290 199627
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 26160 139725 33250 194689 59410 334417
Other pensions or superannuation 9 50200 1633959 42330 1108229 92530 2742218
Elected split-pension amount 10 7770 50215 30580 378943 38350 429181
Universal Child Care Benefit (UCCB) 11 170 204 30 33 210 237
Employment Insurance and other benefits 12 36840 254805 23280 124704 60120 379519
Taxable amount of dividends 13 46310 632059 36170 229857 82490 861916
Interest and other investment income 14 60730 156892 62430 123040 123160 280008
Net partnership income 15 2160 2244 1090 1134 3250 3378
Registered disability savings plan (RDSP) income 16            
Net rental income 17 22330 148893 14920 63070 37250 211914
Taxable capital gains 18 21490 281245 18340 98683 39830 380064
Support payments received 19 30 167 1770 29313 1800 29480
Registered Retirement Savings Plan (RRSP) income 20 23690 185638 23050 152295 46730 337942
Other income 21 47840 329996 41500 204830 89350 534839
Net business income 22 16630 341676 10770 160874 27400 502549
Net professional income 23 6230 658460 3720 188195 9950 846656
Net commission income 24 2150 71444 1150 34478 3300 105922
Net farming income 25 3250 25043 940 6903 4190 31946
Net fishing income 26 120 2003 10 94 130 2097
Workers' compensation benefits 27 7530 61095 3230 16124 10750 77219
Social assistance payments 28 950 2723 580 1351 1520 4075
Net federal supplements 29 80 102 460 774 540 876
Total income assessed 30 208630 13741696 186450 8247945 395080 21989984
Registered pension plan (RPP) contributions 31 66260 213097 65180 170825 131440 383925
RRSP deduction 32 95930 613177 77580 336106 173500 949283
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 28070 323907 10230 70335 38300 394242
Annual union, professional, or like dues 35 83150 58930 67110 43939 150260 102871
Universal Child Care Benefit repayment 36     10 4 20 9
Child care expenses 37 1210 1728 530 637 1740 2364
Disability supports deductions 38         20 25
Business investment loss 39 120 1703 60 768 180 2471
Moving expenses 40 180 1335 160 727 340 2063
Support payments made 41 2370 31554 30 194 2400 31748
Carrying charges and interest expenses 42 16850 45825 11790 19858 28640 65711
Deductions for CPP or QPP contributions on self-employment and other earnings 43 18310 20893 11340 10140 29650 31032
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 19700 2167 12290 1037 32000 3204
Exploration and development expenses 45 1350 25728 470 3953 1830 29682
Other employment expenses 46 9130 47366 2410 9468 11540 56834
Clergy residence deduction 47 180 1751 30 287 210 2039
Other deductions 48 8130 12757 6100 7835 14230 20591
Total deductions before adjustments 49 166830 1401941 129380 676125 296210 2078097
Social benefits repayment 50 4790 6578 520 615 5310 7193
Net income after adjustments 51 208620 12333582 186440 7571244 395070 19905137
Canadian Forces personnel and police deduction 52 20 512     20 512
Employee home relocation loan deduction 53            
Security options deductions 54 540 33254 150 1836 690 35090
Other payments deductions 55 8500 63919 4230 18247 12730 82166
Limited partnership losses of other years 56 30 91 20 11 50 102
Non-capital losses of other years 57 260 4059 210 1120 460 5179
Net capital losses of other years 58 7230 27585 5330 8353 12560 35938
Capital gains deduction 59 910 71776 360 20583 1270 92359
Northern residents deductions 60 1650 5993 840 3053 2490 9046
Additional deductions 61 250 3217 240 2137 490 5354
Farming/fishing losses of prior years 62 130 659 40 244 160 903
Total deductions from net income 63 18940 211066 11190 55584 30120 266650
Taxable income assessed 64 208620 12122516 186440 7515661 395070 19638487
Basic personal amount 65 208630 2161978 186450 1933171 395080 4095222
Age amount 66            
Spouse or common-law partner amount 67 28060 208834 5080 29049 33140 237882
Amount for eligible dependant 68 1080 8671 1390 10199 2470 18870
Amount for children 17 and under 69 9230 25309 1810 4291 11040 29602
Amount for infirm dependants age 18 or older 70 60 203 40 130 100 333
CPP or QPP contributions through employment 71 157360 258008 133910 185694 291270 443706
CPP or QPP contributions self-employment and other eligible earnings 72 18310 20893 11340 10140 29650 31032
Employment Insurance premiums 73 144190 67473 128790 52629 272990 120103
Employment Insurance premiums on self-employment and other eligible earnings 74 40 10 30 10 70 20
PPIP premiums paid 75 154320 32248 131670 22526 285990 54775
PPIP premiums payable on employment income 76 4320 928 2840 567 7150 1495
PPIP premiums payable on self-employment income 77 19880 2801 12420 1339 32300 4140
Canada employment amount 78 171990 173090 142650 145506 314650 318599
Public transit amount 79 12520 10223 15460 12687 27980 22910
Children's fitness amount 80 3430 1409 600 232 4030 1641
Home buyers' amount 81 450 2089 420 1936 870 4025
Adoption expenses 82 10 83     20 118
Pension income amount 83 56480 111557 65500 129238 121980 240799
Caregiver amount 84 2330 8619 1820 6247 4140 14865
Disability amount 85 1730 12516 1340 9668 3070 22184
Disability amount transferred from a dependant 86 1280 9777 790 5595 2070 15372
Interest paid on student loans 87 570 373 690 273 1250 645
Tuition, education, and textbook amounts 88 2910 4675 4370 5446 7280 10121
Tuition, education, and textbook amounts transferred from a child 89 15060 73311 7050 32700 22110 106012
Amounts transferred from spouse 90 5230 16600 3460 14051 8690 30651
Allowable portion of medical expenses 91 62380 121931 86710 165384 149090 287320
Total tax credits on personal amounts 92 208630 500041 186450 416811 395080 916866
Allowable charitable donations and government gifts 93 83310 59180 63130 27394 146440 86578
Eligible cultural, ecological gifts 94 90 388 70 345 160 733
Total tax credit on donations and gifts 95 82650 15706 62590 6935 145240 22642
Total federal non-refundable tax credits 96 208630 515747 186450 423746 395080 939508
Federal dividend tax credit 97 46750 95540 36810 35191 83560 130732
Overseas employment tax credit 98 250 2654 10 101 260 2755
Minimum tax carryover 99 500 1632 160 327 660 1959
Basic federal tax 100 208600 1672243 186430 809267 395040 2481550
Federal foreign tax credit 101 13830 9989 11690 1621 25520 11613
Federal political contribution tax credit 102 1580 246 620 78 2200 323
Investment tax credit 103 1030 2719 290 411 1320 3130
Labour-sponsored funds tax credit 104 28190 14851 20570 9227 48750 24078
Alternative minimum tax payable 105 680 2959 250 937 940 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 4A: Taxable 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            
Total number of returns 3 173990   146740   320740  
Employment income 4 92900 3854942 65520 1778636 158430 5633604
Commissions (from employment) 5 2820 102440 1460 16084 4280 118524
Other employment income 6 29360 82773 10170 33288 39530 116060
Old Age Security pension 7            
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 128430 898164 117970 763154 246400 1661318
Other pensions or superannuation 9 85260 2567366 68040 1599612 153300 4166994
Elected split-pension amount 10 10930 77927 36030 468054 46960 545996
Universal Child Care Benefit (UCCB) 11 70 77 10 14 80 91
Employment Insurance and other benefits 12 24540 182994 12640 71129 37180 254123
Taxable amount of dividends 13 42750 669360 32820 186487 75570 855847
Interest and other investment income 14 61220 180021 60190 141793 121410 321814
Net partnership income 15 2190 7573 1240 1523 3430 9096
Registered disability savings plan (RDSP) income 16            
Net rental income 17 18650 154220 11110 62913 29760 217134
Taxable capital gains 18 19970 271673 16800 94378 36770 366057
Support payments received 19 30 307 1540 26064 1570 26370
Registered Retirement Savings Plan (RRSP) income 20 23370 201241 21720 154741 45090 355982
Other income 21 50960 371717 41730 206580 92700 578297
Net business income 22 13710 232721 7390 90329 21100 323051
Net professional income 23 5410 493805 2420 85179 7830 578984
Net commission income 24 1800 49755 900 19574 2700 69328
Net farming income 25 2760 13328 620 4028 3380 17356
Net fishing income 26 110 1572 10 71 120 1643
Workers' compensation benefits 27 5470 62031 1710 12965 7180 74997
Social assistance payments 28 470 880 330 567 810 1447
Net federal supplements 29 3080 5224 6440 18264 9520 23488
Total income assessed 30 173990 10482111 146740 5835427 320740 16317601
Registered pension plan (RPP) contributions 31 25400 69900 20890 44455 46290 114355
RRSP deduction 32 52670 350871 36390 159697 89050 510568
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 46760 546834 12760 92693 59520 639527
Annual union, professional, or like dues 35 41310 23198 26550 13234 67860 36432
Universal Child Care Benefit repayment 36            
Child care expenses 37 360 500 80 94 440 594
Disability supports deductions 38         10 30
Business investment loss 39 90 1232 60 450 140 1682
Moving expenses 40 90 487 60 252 160 739
Support payments made 41 1980 26179 20 129 2000 26308
Carrying charges and interest expenses 42 16020 42128 11530 19110 27550 61238
Deductions for CPP or QPP contributions on self-employment and other earnings 43 14800 15499 7290 5558 22090 21057
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 16190 1634 8060 578 24250 2212
Exploration and development expenses 45 1160 17486 430 2997 1590 20484
Other employment expenses 46 5170 27030 1110 4063 6270 31093
Clergy residence deduction 47 200 1754 30 236 230 1990
Other deductions 48 7250 10073 4790 12376 12040 22449
Total deductions before adjustments 49 123460 1134825 73990 355938 197450 1490764
Social benefits repayment 50 6000 11399 1580 2760 7580 14159
Net income after adjustments 51 173980 9336099 146740 5476729 320730 14812891
Canadian Forces personnel and police deduction 52            
Employee home relocation loan deduction 53            
Security options deductions 54 250 37510 50 1078 300 38588
Other payments deductions 55 8900 68091 8350 31670 17250 99761
Limited partnership losses of other years 56 30 185     30 195
Non-capital losses of other years 57 190 4686 110 592 300 5278
Net capital losses of other years 58 7030 24866 5380 9641 12410 34507
Capital gains deduction 59 840 64989 320 17417 1170 82407
Northern residents deductions 60 1180 3967 550 1874 1730 5841
Additional deductions 61 1150 5908 1120 3664 2270 9588
Farming/fishing losses of prior years 62 120 672 20 101 140 773
Total deductions from net income 63 18960 210875 15370 66048 34340 276939
Taxable income assessed 64 173970 9125292 146740 5410766 320720 14536105
Basic personal amount 65 173990 1803516 146740 1521309 320730 3324849
Age amount 66 23990 123332 20080 109172 44070 232506
Spouse or common-law partner amount 67 22100 142676 2170 10314 24280 152989
Amount for eligible dependant 68 340 2547 320 1775 660 4322
Amount for children 17 and under 69 2460 6699 230 539 2690 7238
Amount for infirm dependants age 18 or older 70 50 165 30 104 80 269
CPP or QPP contributions through employment 71 84010 114732 59540 66346 143560 181079
CPP or QPP contributions self-employment and other eligible earnings 72 14800 15499 7290 5558 22090 21057
Employment Insurance premiums 73 75200 29907 55980 18877 131180 48784
Employment Insurance premiums on self-employment and other eligible earnings 74 10 3 10 3 30 6
PPIP premiums paid 75 82980 14206 59020 8077 142000 22283
PPIP premiums payable on employment income 76 2250 428 1140 184 3390 612
PPIP premiums payable on self-employment income 77 16320 2110 8130 745 24450 2856
Canada employment amount 78 107820 99816 70560 68112 178380 167929
Public transit amount 79 6160 4837 7760 5887 13920 10724
Children's fitness amount 80 880 376 90 33 970 409
Home buyers' amount 81 210 957 200 927 410 1884
Adoption expenses 82            
Pension income amount 83 92510 182249 89580 176519 182090 358770
Caregiver amount 84 1620 5878 1160 3979 2780 9857
Disability amount 85 2150 15529 1490 10745 3640 26274
Disability amount transferred from a dependant 86 950 6927 580 4128 1530 11055
Interest paid on student loans 87 190 89 210 106 400 195
Tuition, education, and textbook amounts 88 1810 2071 3250 2688 5060 4759
Tuition, education, and textbook amounts transferred from a child 89 4780 22287 1570 6901 6350 29188
Amounts transferred from spouse 90 9340 32816 4270 16512 13600 49328
Allowable portion of medical expenses 91 61660 130598 76390 154719 138050 285317
Total tax credits on personal amounts 92 173990 414042 146740 329139 320740 743186
Allowable charitable donations and government gifts 93 74200 60409 53550 25798 127750 86208
Eligible cultural, ecological gifts 94 100 852 50 661 150 1514
Total tax credit on donations and gifts 95 73780 16304 53100 6678 126880 22982
Total federal non-refundable tax credits 96 173990 430346 146740 335817 320740 766168
Federal dividend tax credit 97 43030 103113 33220 28848 76250 131961
Overseas employment tax credit 98 140 1459     140 1498
Minimum tax carryover 99 470 1344 150 356 620 1700
Basic federal tax 100 173940 1175977 146730 536323 320670 1712302
Federal foreign tax credit 101 13600 5953 11410 1456 25010 7409
Federal political contribution tax credit 102 1870 272 720 74 2590 346
Investment tax credit 103 760 1700 210 316 970 2016
Labour-sponsored funds tax credit 104 10520 5668 6290 2848 16820 8516
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 4A: Taxable 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            
Total number of returns 3 98900   83170   182070  
Employment income 4 31370 1110199 17630 372364 48990 1482562
Commissions (from employment) 5 1030 39385 450 4692 1480 44077
Other employment income 6 14090 17572 4310 4762 18390 22333
Old Age Security pension 7 98840 603312 83150 512190 181990 1115502
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 97490 737011 81600 536678 179090 1273690
Other pensions or superannuation 9 73080 1706254 56710 958389 129790 2664671
Elected split-pension amount 10 7650 53127 27780 354003 35440 407130
Universal Child Care Benefit (UCCB) 11 30 27     30 30
Employment Insurance and other benefits 12 7050 54272 2610 15280 9670 69552
Taxable amount of dividends 13 29530 497120 22820 162445 52340 659565
Interest and other investment income 14 43160 165681 42520 138423 85680 304106
Net partnership income 15 1870 6591 1260 964 3130 7555
Registered disability savings plan (RDSP) income 16            
Net rental income 17 11820 137333 6770 53079 18590 190412
Taxable capital gains 18 14080 211245 11890 80038 25970 291289
Support payments received 19 10 74 700 13798 710 13872
Registered Retirement Savings Plan (RRSP) income 20 14670 150499 11800 105919 26460 256418
Other income 21 24970 118642 19660 51674 44630 170549
Net business income 22 6550 99411 2900 27036 9450 126447
Net professional income 23 3260 256858 1050 28376 4310 285234
Net commission income 24 990 22588 430 9042 1430 31630
Net farming income 25 1480 7435 310 2180 1790 9614
Net fishing income 26 40 351     40 351
Workers' compensation benefits 27 1910 15588 450 2963 2360 18551
Social assistance payments 28 30 112 20 160 40 271
Net federal supplements 29 8910 18577 5360 10663 14270 29240
Total income assessed 30 98900 6029263 83170 3445118 182070 9474650
Registered pension plan (RPP) contributions 31 5080 11352 3280 5854 8350 17206
RRSP deduction 32 18240 142538 10660 53186 28910 195724
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 38970 438743 7420 51927 46390 490670
Annual union, professional, or like dues 35 13570 5891 6310 2416 19880 8307
Universal Child Care Benefit repayment 36            
Child care expenses 37 80 106 20 18 90 124
Disability supports deductions 38            
Business investment loss 39 60 1161 10 65 70 1226
Moving expenses 40 30 269     30 292
Support payments made 41 1080 16696     1090 16733
Carrying charges and interest expenses 42 11930 33450 8710 15960 20640 49410
Deductions for CPP or QPP contributions on self-employment and other earnings 43 7340 7413 2730 1970 10070 9383
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 8040 789 3050 209 11080 998
Exploration and development expenses 45 930 15792 440 3386 1370 19178
Other employment expenses 46 1690 9597 340 1341 2030 10938
Clergy residence deduction 47 170 1133 10 118 180 1252
Other deductions 48 3260 7463 2000 14479 5260 21942
Total deductions before adjustments 49 65710 692398 29570 151017 95280 843415
Social benefits repayment 50 12230 45800 4860 14665 17090 60464
Net income after adjustments 51 98900 5291082 83170 3279772 182070 8571123
Canadian Forces personnel and police deduction 52            
Employee home relocation loan deduction 53            
Security options deductions 54 80 10509     90 10826
Other payments deductions 55 10620 34096 5760 13705 16380 47800
Limited partnership losses of other years 56 20 408 10 135 30 543
Non-capital losses of other years 57 70 2094 50 307 120 2401
Net capital losses of other years 58 5120 22491 4060 7971 9180 30461
Capital gains deduction 59 560 38925 180 11411 740 50337
Northern residents deductions 60 430 1342 200 672 640 2015
Additional deductions 61 1880 6129 1570 5641 3450 11773
Farming/fishing losses of prior years 62 70 302     70 393
Total deductions from net income 63 17920 116340 11380 40249 29300 156593
Taxable income assessed 64 98890 5174992 83160 3239629 182050 8414887
Basic personal amount 65 98900 1025420 83170 862706 182070 1888149
Age amount 66 89270 469985 79860 441273 169130 911266
Spouse or common-law partner amount 67 6880 31721 390 1664 7280 33385
Amount for eligible dependant 68 100 703 110 479 210 1182
Amount for children 17 and under 69 540 1504 50 123 590 1627
Amount for infirm dependants age 18 or older 70 30 101 20 81 50 182
CPP or QPP contributions through employment 71 25330 28241 14360 13308 39690 41549
CPP or QPP contributions self-employment and other eligible earnings 72 7340 7413 2730 1970 10070 9383
Employment Insurance premiums 73 21310 7032 12620 3625 33930 10657
Employment Insurance premiums on self-employment and other eligible earnings 74            
PPIP premiums paid 75 25390 3589 14290 1660 39680 5249
PPIP premiums payable on employment income 76 710 110 280 38 990 148
PPIP premiums payable on self-employment income 77 8100 1017 3080 270 11170 1287
Canada employment amount 78 41180 33184 20740 17543 61920 50727
Public transit amount 79 2060 1072 2680 1193 4730 2265
Children's fitness amount 80 210 85 20 8 230 93
Home buyers' amount 81 70 327 40 178 120 504
Adoption expenses 82            
Pension income amount 83 76780 149689 71170 140363 147950 290054
Caregiver amount 84 570 2039 340 1188 900 3227
Disability amount 85 1310 9491 940 6770 2250 16261
Disability amount transferred from a dependant 86 390 2743 200 1453 590 4196
Interest paid on student loans 87 30 19 40 17 70 36
Tuition, education, and textbook amounts 88 860 629 1630 838 2490 1467
Tuition, education, and textbook amounts transferred from a child 89 1040 4668 230 884 1260 5552
Amounts transferred from spouse 90 9580 38380 1840 6801 11420 45181
Allowable portion of medical expenses 91 40880 96398 48200 106182 89080 202579
Total tax credits on personal amounts 92 98900 287338 83170 241592 182070 528935
Allowable charitable donations and government gifts 93 48140 53217 33760 21134 81900 74350
Eligible cultural, ecological gifts 94 60 716 40 96 100 812
Total tax credit on donations and gifts 95 47920 14636 33480 5481 81400 20117
Total federal non-refundable tax credits 96 98900 301974 83170 247073 182070 549052
Federal dividend tax credit 97 29650 76720 23000 25951 52650 102671
Overseas employment tax credit 98 40 489     40 493
Minimum tax carryover 99 300 888 90 249 390 1137
Basic federal tax 100 98810 585223 83130 260784 181940 846064
Federal foreign tax credit 101 9720 3500 8520 1814 18230 5314
Federal political contribution tax credit 102 1570 212 650 66 2210 279
Investment tax credit 103 480 1475 180 272 660 1747
Labour-sponsored funds tax credit 104 140 48 70 18 210 67
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 4A: Taxable 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            
Total number of returns 3 60020   56340   116360  
Employment income 4 10650 289491 5040 83154 15680 372644
Commissions (from employment) 5 260 9263 100 871 360 10133
Other employment income 6 7480 7725 2180 1589 9660 9314
Old Age Security pension 7 60000 366697 56330 347400 116330 714098
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 59880 469740 55110 377156 114990 846896
Other pensions or superannuation 9 55010 1418676 48570 865368 103570 2284095
Elected split-pension amount 10 4060 30227 18060 241290 22130 271563
Universal Child Care Benefit (UCCB) 11            
Employment Insurance and other benefits 12 1610 11164 490 2586 2090 13750
Taxable amount of dividends 13 19410 322439 17040 107849 36440 430288
Interest and other investment income 14 32060 128716 35300 133077 67360 261793
Net partnership income 15 1370 4036 1030 748 2400 4785
Registered disability savings plan (RDSP) income 16            
Net rental income 17 7860 106975 4970 38766 12830 145741
Taxable capital gains 18 9500 149994 8970 56712 18480 206706
Support payments received 19 20 118 400 7275 410 7393
Registered Retirement Savings Plan (RRSP) income 20 4810 42517 4120 26271 8930 68789
Other income 21 15840 86374 14680 52274 30520 138648
Net business income 22 2610 34125 1000 6541 3610 40666
Net professional income 23 1540 103822 350 7401 1900 111223
Net commission income 24 440 8991 170 2220 610 11211
Net farming income 25 840 3497 170 657 1010 4153
Net fishing income 26 10 174     10 173
Workers' compensation benefits 27 520 3877 130 1088 640 4964
Social assistance payments 28         10 119
Net federal supplements 29 3810 6308 4370 7542 8180 13850
Total income assessed 30 60020 3604984 56340 2367925 116360 5973006
Registered pension plan (RPP) contributions 31 800 1194 410 501 1210 1695
RRSP deduction 32 2640 23803 940 4382 3580 28186
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 28870 350435 4190 31324 33060 381759
Annual union, professional, or like dues 35 5130 1760 1590 458 6720 2218
Universal Child Care Benefit repayment 36            
Child care expenses 37 20 11     20 11
Disability supports deductions 38            
Business investment loss 39 20 398 10 112 30 510
Moving expenses 40         10 29
Support payments made 41 670 9769     670 9816
Carrying charges and interest expenses 42 8380 21602 6910 12031 15290 33633
Deductions for CPP or QPP contributions on self-employment and other earnings 43 2960 2936 820 496 3780 3431
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 3270 316 940 55 4210 371
Exploration and development expenses 45 650 8904 360 2118 1010 11022
Other employment expenses 46 470 2645 90 307 560 2952
Clergy residence deduction 47 110 652     110 667
Other deductions 48 1580 12950 1300 38739 2890 51690
Total deductions before adjustments 49 37250 437463 13800 90558 51050 528050
Social benefits repayment 50 6910 25697 4090 12441 11000 38138
Net income after adjustments 51 60020 3142069 56340 2264927 116360 5407063
Canadian Forces personnel and police deduction 52            
Employee home relocation loan deduction 53            
Security options deductions 54 30 2727     30 2727
Other payments deductions 55 4280 10137 4470 8665 8750 18802
Limited partnership losses of other years 56 20 186     20 231
Non-capital losses of other years 57 30 1695 10 100 40 1795
Net capital losses of other years 58 3490 13514 3090 6049 6570 19563
Capital gains deduction 59 260 16418 120 7014 370 23432
Northern residents deductions 60 180 530 90 264 260 794
Additional deductions 61 1520 5162 1380 3867 2910 9030
Farming/fishing losses of prior years 62 30 201     30 215
Total deductions from net income 63 9330 50587 8810 26017 18130 76604
Taxable income assessed 64 60020 3091491 56330 2238919 116350 5330476
Basic personal amount 65 60020 622411 56340 584512 116360 1206933
Age amount 66 54620 291651 53630 293925 108250 585577
Spouse or common-law partner amount 67 2060 7183 140 550 2190 7733
Amount for eligible dependant 68 30 155 60 183 90 338
Amount for children 17 and under 69 140 370 20 46 160 416
Amount for infirm dependants age 18 or older 70 10 33     20 47
CPP or QPP contributions through employment 71 6820 6726 3480 2755 10300 9481
CPP or QPP contributions self-employment and other eligible earnings 72 2960 2936 820 496 3780 3431
Employment Insurance premiums 73 5510 1609 2840 700 8350 2309
Employment Insurance premiums on self-employment and other eligible earnings 74            
PPIP premiums paid 75 6940 878 3500 355 10440 1233
PPIP premiums payable on employment income 76 180 24 60 7 240 31
PPIP premiums payable on self-employment income 77 3290 407 950 71 4240 478
Canada employment amount 78 16920 11145 6950 4826 23880 15971
Public transit amount 79 1010 463 1590 616 2600 1079
Children's fitness amount 80 40 17     50 19
Home buyers' amount 81 20 100 10 53 40 154
Adoption expenses 82            
Pension income amount 83 56130 110466 54090 107046 110220 217514
Caregiver amount 84 250 978 190 684 430 1661
Disability amount 85 1200 8651 880 6343 2070 14994
Disability amount transferred from a dependant 86 210 1477 160 1120 370 2597
Interest paid on student loans 87 10 5     10 7
Tuition, education, and textbook amounts 88 390 246 740 301 1130 547
Tuition, education, and textbook amounts transferred from a child 89 270 1204 50 167 320 1371
Amounts transferred from spouse 90 5990 24256 780 3052 6770 27308
Allowable portion of medical expenses 91 26260 63863 34510 74933 60770 138802
Total tax credits on personal amounts 92 60020 173588 56340 162414 116360 336005
Allowable charitable donations and government gifts 93 32990 34416 25950 18537 58940 52953
Eligible cultural, ecological gifts 94 50 2790 30 351 80 3141
Total tax credit on donations and gifts 95 32860 10069 25790 4929 58650 14998
Total federal non-refundable tax credits 96 60020 183657 56340 167343 116360 351003
Federal dividend tax credit 97 19470 50660 17130 17798 36600 68458
Overseas employment tax credit 98 10 139     10 139
Minimum tax carryover 99 140 422 50 121 190 543
Basic federal tax 100 59960 343036 56300 187664 116270 530709
Federal foreign tax credit 101 6650 2142 6480 875 13130 3018
Federal political contribution tax credit 102 1130 140 500 49 1630 188
Investment tax credit 103 310 894 160 212 470 1106
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 4A: Taxable 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            
Total number of returns 3 85390   100460   185850  
Employment income 4 7810 141893 3430 38910 11230 180803
Commissions (from employment) 5 120 4472 30 447 150 4918
Other employment income 6 10380 11108 3350 2315 13720 13423
Old Age Security pension 7 85310 519328 100420 614992 185740 1134321
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 85070 700344 97120 695197 182190 1395541
Other pensions or superannuation 9 79920 1967468 88160 1451369 168080 3418838
Elected split-pension amount 10 5180 38922 18290 248485 23460 287407
Universal Child Care Benefit (UCCB) 11            
Employment Insurance and other benefits 12 420 2505 120 692 540 3197
Taxable amount of dividends 13 28330 464374 32260 298275 60590 762649
Interest and other investment income 14 59020 325659 78540 470606 137560 796265
Net partnership income 15 2420 4362 2630 2928 5050 7290
Registered disability savings plan (RDSP) income 16            
Net rental income 17 10470 144345 8660 71219 19130 215564
Taxable capital gains 18 14700 281329 18020 231827 32710 513157
Support payments received 19 10 68 480 7993 500 8060
Registered Retirement Savings Plan (RRSP) income 20 8420 60697 10370 67189 18790 127886
Other income 21 24850 181524 29620 196674 54470 378198
Net business income 22 1770 27230 810 5911 2580 33141
Net professional income 23 1090 48506 190 4087 1280 52593
Net commission income 24 310 3370 110 855 420 4225
Net farming income 25 700 5465 200 1119 900 6584
Net fishing income 26            
Workers' compensation benefits 27 1020 8232 230 2254 1250 10485
Social assistance payments 28 10 52     20 77
Net federal supplements 29 4870 6735 10610 16903 15480 23638
Total income assessed 30 85390 4947989 100460 4430283 185850 9378273
Registered pension plan (RPP) contributions 31 310 326 190 190 500 516
RRSP deduction 32 460 4280 60 185 520 4466
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 34250 413034 3440 23945 37700 436979
Annual union, professional, or like dues 35 4020 929 1330 223 5350 1153
Universal Child Care Benefit repayment 36            
Child care expenses 37            
Disability supports deductions 38     10 61 20 212
Business investment loss 39 10 587     20 632
Moving expenses 40            
Support payments made 41 890 12047     900 12049
Carrying charges and interest expenses 42 13480 32990 15400 32800 28880 65790
Deductions for CPP or QPP contributions on self-employment and other earnings 43 1790 1679 460 289 2250 1968
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 1960 179 520 32 2480 210
Exploration and development expenses 45 1100 15213 950 4948 2050 20162
Other employment expenses 46 190 1023 30 107 230 1130
Clergy residence deduction 47 70 442     70 454
Other deductions 48 2070 27455 2490 74339 4560 101794
Total deductions before adjustments 49 44790 510346 21420 137184 66210 647530
Social benefits repayment 50 10220 37535 9300 30130 19520 67666
Net income after adjustments 51 85390 4400209 100460 4262969 185850 8663177
Canadian Forces personnel and police deduction 52         10 156
Employee home relocation loan deduction 53            
Security options deductions 54 10 999     20 1000
Other payments deductions 55 5790 14845 10760 18955 16540 33800
Limited partnership losses of other years 56 20 42 10 30 30 73
Non-capital losses of other years 57 20 443 20 260 40 703
Net capital losses of other years 58 5030 22474 5870 16724 10900 39198
Capital gains deduction 59 360 29573 200 14344 560 43917
Northern residents deductions 60 110 304 90 262 200 567
Additional deductions 61 2660 9439 2920 8805 5580 18244
Farming/fishing losses of prior years 62 30 414     30 432
Total deductions from net income 63 13460 78670 19140 59419 32600 138089
Taxable income assessed 64 85370 4323476 100460 4203567 185830 8527043
Basic personal amount 65 85390 885873 100460 1042522 185850 1928394
Age amount 66 77420 416492 93950 517604 171370 934096
Spouse or common-law partner amount 67 2130 6793 210 901 2340 7694
Amount for eligible dependant 68 50 163 120 313 170 476
Amount for children 17 and under 69 50 139 10 34 70 172
Amount for infirm dependants age 18 or older 70 20 92 20 74 50 166
CPP or QPP contributions through employment 71 2970 2961 1440 1198 4420 4159
CPP or QPP contributions self-employment and other eligible earnings 72 1790 1679 460 289 2250 1968
Employment Insurance premiums 73 2050 573 1020 252 3070 826
Employment Insurance premiums on self-employment and other eligible earnings 74            
PPIP premiums paid 75 3070 388 1470 153 4540 541
PPIP premiums payable on employment income 76 90 10 30 2 110 12
PPIP premiums payable on self-employment income 77 1970 231 530 41 2500 271
Canada employment amount 78 17590 8888 6660 3049 24250 11937
Public transit amount 79 1320 557 2660 1004 3970 1561
Children's fitness amount 80 20 8 10 6 30 14
Home buyers' amount 81 10 48     20 79
Adoption expenses 82            
Pension income amount 83 81570 160480 94420 185317 175990 345797
Caregiver amount 84 210 838 210 799 420 1636
Disability amount 85 3940 28519 4240 30649 8180 59168
Disability amount transferred from a dependant 86 240 1652 230 1620 470 3272
Interest paid on student loans 87            
Tuition, education, and textbook amounts 88 290 135 600 182 890 317
Tuition, education, and textbook amounts transferred from a child 89 150 646 60 230 210 876
Amounts transferred from spouse 90 8090 33447 800 3622 8900 37070
Allowable portion of medical expenses 91 41020 121086 65950 166220 106970 287306
Total tax credits on personal amounts 92 85390 250756 100460 293417 185850 544172
Allowable charitable donations and government gifts 93 49860 71606 53980 57738 103840 129344
Eligible cultural, ecological gifts 94 100 1394 60 1168 160 2562
Total tax credit on donations and gifts 95 49680 20016 53670 15929 103350 35945
Total federal non-refundable tax credits 96 85390 270772 100460 309345 185850 580117
Federal dividend tax credit 97 28370 74678 32380 49931 60750 124610
Overseas employment tax credit 98            
Minimum tax carryover 99 150 473 90 243 240 715
Basic federal tax 100 85230 460234 100310 367120 185540 827354
Federal foreign tax credit 101 10380 3382 12740 2400 23120 5782
Federal political contribution tax credit 102 1790 211 970 80 2760 291
Investment tax credit 103 410 1580 230 354 640 1934
Labour-sponsored funds tax credit 104            
Alternative minimum tax payable 105 170 993 130 520 300 1513
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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