Final Table 5: All returns by province and territory

Please refer to the explanatory notes for information about this table

Final Table 5: All returns by province and territory
All money figures in thousands of dollars
Item Item code Grand total # Grand total $ Newfoundland & Labrador # Newfoundland & Labrador $ Prince Edward Island # Prince Edward Island $
Number of taxable returns 1 17166850   277600   81210  
Number of non-taxable returns 2 8856280   140650   30150  
Total number of returns 3 26023120   418260   111350  
Employment income 4 17037040 685090775 270870 9533169 76410 2271967
Commissions (from employment) 5 482520 12683167 3890 75128 1180 21713
Other employment income 6 2272330 10285124 32540 108231 5460 25404
Old Age Security pension 7 4571780 26248206 74570 454957 20970 127027
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 6127090 39013549 118470 649265 32530 188615
Other pensions or superannuation 9 3780100 70892128 54800 991045 15990 283751
Elected split-pension amount 10 1069990 10892280 18870 185801 5070 48233
Universal Child Care Benefit (UCCB) 11 1661790 2491651 23990 33427 6680 9804
Employment Insurance and other benefits 12 2876980 19277992 103600 951671 26560 223451
Taxable amount of dividends 13 3934690 48524591 30490 239291 13810 126761
Interest and other investment income 14 6581720 15505018 55150 76848 22330 31819
Net partnership income 15 201510 245962 520 428 290 93
Registered disability savings plan (RDSP) income 16 180 200        
Net rental income 17 1379350 4206989 11730 15662 3550 7090
Taxable capital gains 18 1843400 17533649 11840 99335 5350 45998
Support payments received 19 88600 1070811 1080 10625 230 2024
Registered Retirement Savings Plan (RRSP) income 20 2341470 12616730 28950 142730 8700 46863
Other income 21 4280410 19104477 45670 200057 14230 53271
Net business income 22 1998700 24705346 13630 147711 6660 67848
Net professional income 23 326640 19739045 2680 182374 850 32049
Net commission income 24 206790 4012261 1820 43831 490 8165
Net farming income 25 359460 1630264 390 980 1980 9911
Net fishing income 26 29480 379856 9910 124535 2830 29053
Workers' compensation benefits 27 630460 5359358 11720 109485 2140 16828
Social assistance payments 28 1573530 10562872 26220 200570 4420 27376
Net federal supplements 29 1852110 8255327 52440 216908 10660 41574
Total income assessed 30 25777210 1070327627 413810 14794066 110950 3746690
Registered pension plan (RPP) contributions 31 4647970 15767153 80360 263138 20580 62120
RRSP deduction 32 6141930 32028073 65250 327492 19170 81334
Saskatchewan Pension Plan (SPP) deduction 33 1980 1046        
Deduction for elected split-pension amount 34 1070530 10889895 18810 184965 5060 48022
Annual union, professional, or like dues 35 5632390 3720556 108840 65191 23750 12747
Universal Child Care Benefit repayment 36 12720 7985 150 100 60 27
Child care expenses 37 1240780 4190061 12500 49005 5530 18388
Disability supports deductions 38 1260 7016 20 217    
Business investment loss 39 11260 326993 90 2149 20 797
Moving expenses 40 108900 432579 2420 11240 680 3157
Support payments made 41 78420 1039676 920 9749 240 2054
Carrying charges and interest expenses 42 2482510 4367538 17620 24750 7210 9498
Deductions for CPP or QPP contributions on self-employment and other earnings 43 1562830 1204478 14990 11301 5770 4169
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 407250 29664        
Exploration and development expenses 45 84250 1652223 280 4030 70 785
Other employment expenses 46 831500 4144563 12600 46015 2220 8705
Clergy residence deduction 47 28310 355100 700 6049 140 1474
Other deductions 48 851900 1936964 18140 16537 4870 7551
Total deductions before adjustments 49 14046830 82101564 198780 1021928 55680 260878
Social benefits repayment 50 484840 1208671 11100 22337 1620 3964
Net income after adjustments 51 25671130 988248390 413070 13755686 110610 3485853
Canadian Forces personnel and police deduction 52 14390 289747 70 1241    
Employee home relocation loan deduction 53 1540 361        
Security options deductions 54 49970 2473133 190 8825 30 1693
Other payments deductions 55 3769730 24174478 88630 526906 16480 85765
Limited partnership losses of other years 56 1770 18417        
Non-capital losses of other years 57 36410 332026 300 3427 140 1246
Net capital losses of other years 58 539800 1809499 2940 6570 1390 3207
Capital gains deduction 59 58800 3623944 340 27723 400 30106
Northern residents deductions 60 250290 853077 12890 64650 120 247
Additional deductions 61 203290 1237451 2060 11515 1130 5242
Farming/fishing losses of prior years 62 13260 123805 40 831 150 2246
Total deductions from net income 63 4800620 34935938 105980 651693 19350 130026
Taxable income assessed 64 24990310 953487250 397550 13104979 109040 3356328
Basic personal amount 65 25976080 268158724 418250 4325963 111350 1147597
Age amount 66 4673370 27299372 79720 490609 21890 130765
Spouse or common-law partner amount 67 2097360 14570561 29670 181838 6160 35405
Amount for eligible dependant 68 974480 9592366 14490 141826 4980 48296
Amount for children 17 and under 69 3762910 13608082 52570 173459 15980 56807
Amount for infirm dependants age 18 or older 70 13250 45434 480 1607 110 430
CPP or QPP contributions through employment 71 14605290 20643314 226880 290694 63120 76315
CPP or QPP contributions self-employment and other eligible earnings 72 1562830 1204478 14990 11301 5770 4169
Employment Insurance premiums 73 14665660 7047375 248240 113686 70350 30657
Employment Insurance premiums on self-employment and other eligible earnings 74 3340 1164 50 18 20 6
PPIP premiums paid 75 3655750 603454        
PPIP premiums payable on employment income 76 109860 18901        
PPIP premiums payable on self-employment income 77 411930 38313        
Canada employment amount 78 17037990 17291382 273310 273977 76560 78748
Public transit amount 79 1578640 1212713 2270 848 580 147
Children's fitness amount 80 1576820 840976 20610 10970 7350 3952
Home buyers' amount 81 183470 833631 2250 10486 620 2917
Adoption expenses 82 2910 19016 20 183 10 53
Pension income amount 83 4417420 8402793 68670 130739 19190 36480
Caregiver amount 84 197260 854778 4840 18890 680 2496
Disability amount 85 614280 4440238 12330 88848 3630 26206
Disability amount transferred from a dependant 86 204610 1934534 5030 45509 1340 12492
Interest paid on student loans 87 628130 302329 16180 8589 4640 2561
Tuition, education, and textbook amounts 88 1669920 7590275 27730 127545 6960 34896
Tuition, education, and textbook amounts transferred from a child 89 708330 3485185 11250 52432 3290 17308
Amounts transferred from spouse 90 1157120 5353236 18740 95042 4960 24869
Allowable portion of medical expenses 91 4224060 9885811 89150 186857 26200 59105
Total tax credits on personal amounts 92 25983990 63791765 418260 1017287 111350 274902
Allowable charitable donations and government gifts 93 5940960 8909692 87200 86862 27600 36709
Eligible cultural, ecological gifts 94 6210 51709 70 498 40 97
Total tax credit on donations and gifts 95 5894670 2459817 85850 23390 27310 9076
Total federal non-refundable tax credits 96 25984610 66251582 418260 1040677 111350 283978
Federal dividend tax credit 97 3492820 7072377 27390 35299 11870 17816
Overseas employment tax credit 98 8000 77241 650 5801 50 505
Minimum tax carryover 99 36160 105828 310 1104 150 329
Basic federal tax 100 16207240 110847125 250940 1377893 70220 298415
Federal foreign tax credit 101 1056460 769583 5640 10241 2720 1203
Federal political contribution tax credit 102 142560 22457 780 143 1100 165
Investment tax credit 103 48520 110449 800 820 1110 1121
Labour-sponsored funds tax credit 104 305780 129722 70 41    
Alternative minimum tax payable 105 34060 172737 330 1414 160 886
Net federal tax 106 16160020 109877247 250540 1366674 69980 295924
CPP contributions payable on self-employment and other earnings 107 1196740 1846141 14990 22601 5770 8339
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 3340 1164 50 18 20 6
Social benefits repayment 109 484840 1208671 11100 22337 1620 3964
Net provincial or territorial tax 110 12184490 46934975 269210 910920 80300 250378
Total tax payable 111 17166850 159873023 277600 2322551 81210 558612
Final Basic Table 5: All returns by province and territory
Item Item code Nova Scotia # Nova Scotia $ New Brunswick # New Brunswick $ Quebec # Quebec $
Number of taxable returns 1 509110   394700   3857510  
Number of non-taxable returns 2 222990   205720   2403950  
Total number of returns 3 732100   600420   6261460  
Employment income 4 469830 16075170 396750 13119049 4028460 142328126
Commissions (from employment) 5 11700 242796 8630 157961 125160 2370408
Other employment income 6 51330 217648 45660 148294 497620 1454352
Old Age Security pension 7 142050 858429 113370 686969 1156020 6896709
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 213910 1345364 169550 996540 1593280 9464997
Other pensions or superannuation 9 123200 2367605 90970 1640837 957760 17362814
Elected split-pension amount 10 40860 430823 26800 278552 247300 2518623
Universal Child Care Benefit (UCCB) 11 41480 59863 34580 49882 384360 571285
Employment Insurance and other benefits 12 107800 795677 111940 850949 865560 5514197
Taxable amount of dividends 13 96940 1264066 61440 590819 783280 8069344
Interest and other investment income 14 136990 212741 97310 143133 1379450 3032505
Net partnership income 15 2760 2829 1450 2883 29010 42017
Registered disability savings plan (RDSP) income 16            
Net rental income 17 17910 50881 12820 14184 378570 1498923
Taxable capital gains 18 38280 260120 24310 147723 390060 3082763
Support payments received 19 3100 31512 1800 16374 17240 183424
Registered Retirement Savings Plan (RRSP) income 20 57790 306934 42720 232040 530320 2260910
Other income 21 102350 447812 78890 337137 939290 3903082
Net business income 22 39700 409864 30480 326287 389300 4805968
Net professional income 23 6260 274523 4100 184260 94140 6079802
Net commission income 24 4110 69816 2570 44763 40370 792479
Net farming income 25 4240 10119 2810 1246 44360 242438
Net fishing income 26 5550 93761 2340 25628 1180 14924
Workers' compensation benefits 27 21630 176674 10480 89985 182810 1470947
Social assistance payments 28 32280 185609 31570 189166 369080 2473745
Net federal supplements 29 67680 255519 63120 250883 608160 2504129
Total income assessed 30 726370 26446157 596190 20525546 6205850 228938932
Registered pension plan (RPP) contributions 31 147050 479722 114820 342109 1402450 3556418
RRSP deduction 32 130220 589042 101800 455940 1551640 7159572
Saskatchewan Pension Plan (SPP) deduction 33 10 4     60 23
Deduction for elected split-pension amount 34 40840 430204 26800 278383 247480 2519131
Annual union, professional, or like dues 35 144480 88362 114200 73746 1702920 1036845
Universal Child Care Benefit repayment 36 310 186 250 121 2710 1731
Child care expenses 37 29760 105895 26760 98109 447230 953659
Disability supports deductions 38 30 197 20 65 210 750
Business investment loss 39 190 4310 190 2583 2340 54610
Moving expenses 40 3890 18199 2480 9873 10850 44038
Support payments made 41 2730 26638 1840 16430 15740 176549
Carrying charges and interest expenses 42 53770 80074 37460 46299 245920 548855
Deductions for CPP or QPP contributions on self-employment and other earnings 43 29420 22436 21100 15284 366070 281407
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44         407250 29664
Exploration and development expenses 45 1060 13723 410 4252 14120 200045
Other employment expenses 46 22910 90628 19150 74171 118200 543197
Clergy residence deduction 47 1000 10387 940 9796 2180 19790
Other deductions 48 26750 42660 24360 32479 217280 420067
Total deductions before adjustments 49 366210 2002667 289540 1459642 3426640 17546352
Social benefits repayment 50 13640 33689 8940 20111 96690 220604
Net income after adjustments 51 724350 24428748 594820 19057076 6188300 211379588
Canadian Forces personnel and police deduction 52 1310 22116 700 16122 4000 56226
Employee home relocation loan deduction 53 30 5 30 4 180 97
Security options deductions 54 530 14890 180 5042 6550 230111
Other payments deductions 55 118570 617748 103220 529966 1141360 6447859
Limited partnership losses of other years 56 20 32     280 2295
Non-capital losses of other years 57 760 5707 560 3693 6180 54068
Net capital losses of other years 58 10800 26718 6380 13778 106680 264387
Capital gains deduction 59 1000 67830 740 47416 10880 700429
Northern residents deductions 60 580 1379 490 973 26650 93540
Additional deductions 61 4370 18378 7540 22592 50450 405943
Farming/fishing losses of prior years 62 190 3830 130 1526 1710 12890
Total deductions from net income 63 135770 778633 116040 641269 1319920 8267844
Taxable income assessed 64 707170 23654993 578850 18417180 5980040 203140665
Basic personal amount 65 732090 7566607 600420 6209884 6261330 64676617
Age amount 66 147210 874637 118620 716554 1204780 7228310
Spouse or common-law partner amount 67 50510 320233 43650 274691 454860 2938309
Amount for eligible dependant 68 30570 300559 24690 240837 227380 2186053
Amount for children 17 and under 69 94880 330772 79600 273394 866950 3045593
Amount for infirm dependants age 18 or older 70 670 2451 620 2073 960 3362
CPP or QPP contributions through employment 71 395130 523188 336770 435766 3625600 4865334
CPP or QPP contributions self-employment and other eligible earnings 72 29420 22436 21100 15284 366070 281407
Employment Insurance premiums 73 420150 200036 357610 165933 3554330 1372638
Employment Insurance premiums on self-employment and other eligible earnings 74 90 35 70 20 560 136
PPIP premiums paid 75         3655680 603443
PPIP premiums payable on employment income 76         109840 18896
PPIP premiums payable on self-employment income 77         411930 38313
Canada employment amount 78 469710 478199 395310 404969 4015880 4076537
Public transit amount 79 17010 8529 4750 1881 459460 326327
Children's fitness amount 80 38460 20955 30860 15214 357850 151469
Home buyers' amount 81 4270 19818 3960 18609 52010 227876
Adoption expenses 82 120 500 60 330 730 5700
Pension income amount 83 150630 289171 108550 207352 1116090 2098938
Caregiver amount 84 4320 15768 4870 18512 37410 145628
Disability amount 85 25380 182975 16040 115731 85340 616509
Disability amount transferred from a dependant 86 8030 76146 6270 57280 35850 343647
Interest paid on student loans 87 25030 14396 25950 15801 140700 48998
Tuition, education, and textbook amounts 88 40490 210458 31990 154853 401670 1337887
Tuition, education, and textbook amounts transferred from a child 89 18460 94725 14390 74036 187960 845808
Amounts transferred from spouse 90 32130 159087 26460 130284 277630 1270486
Allowable portion of medical expenses 91 150500 314564 129950 287059 1728350 3350566
Total tax credits on personal amounts 92 732100 1803937 600420 1475452 6261380 15315718
Allowable charitable donations and government gifts 93 161550 187607 126040 153744 1350580 890003
Eligible cultural, ecological gifts 94 150 479 120 323 1960 14096
Total tax credit on donations and gifts 95 160030 51122 124060 42113 1329460 231067
Total federal non-refundable tax credits 96 732100 1855058 600420 1517565 6261380 15546785
Federal dividend tax credit 97 85230 178951 53610 86085 706470 1182055
Overseas employment tax credit 98 470 4881 170 1820 2240 20249
Minimum tax carryover 99 860 2154 530 1625 6820 18521
Basic federal tax 100 449400 2330306 368900 1760058 3870180 21365244
Federal foreign tax credit 101 20580 13967 12160 6895 199580 78589
Federal political contribution tax credit 102 3580 562 2340 352 18230 2550
Investment tax credit 103 1900 2683 1270 1745 9600 21470
Labour-sponsored funds tax credit 104 140 88 1440 259 275230 114673
Alternative minimum tax payable 105 990 3473 410 1823 6380 28964
Net federal tax 106 448370 2313218 367960 1750885 3856490 21147744
CPP contributions payable on self-employment and other earnings 107 29420 44872 21100 30567    
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 90 35 70 20 560 136
Social benefits repayment 109 13640 33689 8940 20111 96690 220604
Net provincial or territorial tax 110 497470 1866192 377940 1154620 3090 64790
Total tax payable 111 509110 4258006 394700 2956204 3857510 21433275
Final Basic Table 5: All returns by province and territory
Item Item code Ontario # Ontario $ Manitoba # Manitoba $ Saskatchewan # Saskatchewan $
Number of taxable returns 1 6659070   628080   517180  
Number of non-taxable returns 2 3191760   285520   267080  
Total number of returns 3 9850830   913600   784260  
Employment income 4 6344040 267769977 621320 21964758 524180 20596246
Commissions (from employment) 5 178120 5362754 14680 343728 11510 325314
Other employment income 6 918060 4224801 67210 245728 60210 237069
Old Age Security pension 7 1732590 9670392 163270 967365 146160 882029
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 2234790 15103430 221110 1397653 192300 1180774
Other pensions or superannuation 9 1464490 29563487 141770 2331224 116700 1826021
Elected split-pension amount 10 443260 4587038 40040 364711 27820 250482
Universal Child Care Benefit (UCCB) 11 638980 954963 65680 102555 58910 91892
Employment Insurance and other benefits 12 925840 6120936 81910 490670 63740 410775
Taxable amount of dividends 13 1588700 16839024 128620 1124709 129260 1639681
Interest and other investment income 14 2660320 6584996 238060 450224 213910 461711
Net partnership income 15 77300 83923 5310 4122 7580 8896
Registered disability savings plan (RDSP) income 16 70 81        
Net rental income 17 505040 1195137 33030 124301 36930 164993
Taxable capital gains 18 728870 6299285 63300 524996 63960 635741
Support payments received 19 40470 537783 2770 26507 2460 17876
Registered Retirement Savings Plan (RRSP) income 20 961970 5318848 73070 368282 57250 320404
Other income 21 1645720 7914208 168820 592577 160260 597500
Net business income 22 844400 10223213 65960 826168 62760 839409
Net professional income 23 136240 9326099 8570 403390 5880 288875
Net commission income 24 90650 1824941 5750 124156 5840 115726
Net farming income 25 87360 270853 34340 226516 66480 588557
Net fishing income 26 310 1526 1420 4911 370 1122
Workers' compensation benefits 27 234890 2282160 20860 113143 16840 111243
Social assistance payments 28 629010 4639635 41020 266286 57460 301869
Net federal supplements 29 564100 2781148 64010 259464 59810 234266
Total income assessed 30 9743080 419480639 906950 33648153 775750 32128480
Registered pension plan (RPP) contributions 31 1547580 6127006 210750 585478 176610 562484
RRSP deduction 32 2333010 12684618 206360 904935 188900 914659
Saskatchewan Pension Plan (SPP) deduction 33 70 29 10 7 1680 917
Deduction for elected split-pension amount 34 443460 4586374 40050 364641 27840 250347
Annual union, professional, or like dues 35 1924390 1305652 217330 129137 175850 115190
Universal Child Care Benefit repayment 36 4150 2930 760 292 860 395
Child care expenses 37 430750 1924297 41950 107173 29870 93576
Disability supports deductions 38 570 3538 40 114 40 134
Business investment loss 39 4080 137169 270 7036 340 4223
Moving expenses 40 34850 137337 3890 14043 6870 21942
Support payments made 41 36170 534824 2280 24510 1740 15355
Carrying charges and interest expenses 42 1044530 2075697 111160 101315 94630 86585
Deductions for CPP or QPP contributions on self-employment and other earnings 43 628020 476917 50800 40499 56890 47324
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44            
Exploration and development expenses 45 31570 736089 2490 45105 4410 55376
Other employment expenses 46 376440 2011003 31420 131834 24650 108689
Clergy residence deduction 47 11710 158432 1730 19157 1450 15831
Other deductions 48 319270 806058 23970 51587 23370 47002
Total deductions before adjustments 49 5320200 33707972 517700 2526863 447710 2340030
Social benefits repayment 50 194810 507859 11730 30935 13390 34053
Net income after adjustments 51 9701860 385740087 903610 31125709 772200 29793333
Canadian Forces personnel and police deduction 52 5220 125661 540 10585 90 1944
Employee home relocation loan deduction 53 390 89 30 4 90 9
Security options deductions 54 17710 984285 690 35558 800 62973
Other payments deductions 55 1309040 9701999 120460 638833 116560 647535
Limited partnership losses of other years 56 820 12494 30 52 70 97
Non-capital losses of other years 57 16160 147190 970 7898 820 7254
Net capital losses of other years 58 229540 845325 15570 33123 14990 35976
Capital gains deduction 59 16930 1096629 3620 218940 6920 331038
Northern residents deductions 60 5400 16099 16200 48336 7130 18503
Additional deductions 61 69460 301122 5430 16657 2370 10539
Farming/fishing losses of prior years 62 3620 31315 1080 9473 2090 19483
Total deductions from net income 63 1638230 13262207 159360 1019458 147970 1135353
Taxable income assessed 64 9425600 372520736 887950 30109121 756590 28663196
Basic personal amount 65 9850560 101653486 913580 9425907 784250 8111594
Age amount 66 1748820 10026616 167580 986475 148510 867375
Spouse or common-law partner amount 67 822760 5905201 69260 470587 56040 375214
Amount for eligible dependant 68 385360 3824426 41610 414089 29960 297688
Amount for children 17 and under 69 1494070 5432245 141080 555191 112920 440021
Amount for infirm dependants age 18 or older 70 6840 22128 740 2642 400 1413
CPP or QPP contributions through employment 71 5373570 7783233 509480 711733 433220 628284
CPP or QPP contributions self-employment and other eligible earnings 72 628020 476917 50800 40499 56890 47324
Employment Insurance premiums 73 5417630 2790194 531060 264665 450830 231129
Employment Insurance premiums on self-employment and other eligible earnings 74 1320 507 90 38 90 33
PPIP premiums paid 75            
PPIP premiums payable on employment income 76            
PPIP premiums payable on self-employment income 77            
Canada employment amount 78 6385620 6440478 597680 609712 509590 524241
Public transit amount 79 610850 601329 41170 21095 17850 5311
Children's fitness amount 80 636790 373512 55220 27798 50960 27322
Home buyers' amount 81 63880 294210 7030 33034 6150 28264
Adoption expenses 82 950 5830 120 764 90 608
Pension income amount 83 1715000 3284825 164140 311161 132930 247122
Caregiver amount 84 87380 392976 5290 21590 2770 10681
Disability amount 85 267890 1937006 44030 318576 17030 123183
Disability amount transferred from a dependant 86 88450 828395 9740 95560 4940 45788
Interest paid on student loans 87 223200 112307 14980 6499 20160 11271
Tuition, education, and textbook amounts 88 633340 3251709 56620 246040 49770 221112
Tuition, education, and textbook amounts transferred from a child 89 302290 1581027 19000 88895 15460 75630
Amounts transferred from spouse 90 465960 2108896 43410 219789 33980 166278
Allowable portion of medical expenses 91 1095600 3028949 148440 322431 112320 297767
Total tax credits on personal amounts 92 9850670 24323460 913590 2279215 784250 1917698
Allowable charitable donations and government gifts 93 2363700 4006689 235590 397194 193140 294642
Eligible cultural, ecological gifts 94 2260 20993 180 2344 140 674
Total tax credit on donations and gifts 95 2351680 1112066 234060 110409 191830 81480
Total federal non-refundable tax credits 96 9850670 25435526 913590 2389624 784250 1999178
Federal dividend tax credit 97 1404810 2494470 112530 166352 114740 229403
Overseas employment tax credit 98 1680 14052 100 992 190 2066
Minimum tax carryover 99 10450 35469 1500 4497 2480 6753
Basic federal tax 100 6068970 44927576 560480 3121844 499110 3189470
Federal foreign tax credit 101 475290 381162 26900 7566 26930 10687
Federal political contribution tax credit 102 60350 9932 7140 1085 6990 1067
Investment tax credit 103 19390 49146 1510 3281 2360 2770
Labour-sponsored funds tax credit 104 9510 2553 530 305 16570 10418
Alternative minimum tax payable 105 10240 63263 1180 7336 2000 9634
Net federal tax 106 6052700 44494487 559780 3109796 497640 3165818
CPP contributions payable on self-employment and other earnings 107 628020 953834 50800 80998 56890 94647
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 1320 507 90 38 90 33
Social benefits repayment 109 194810 507859 11730 30935 13390 34053
Net provincial or territorial tax 110 6255000 24984325 615840 2411477 458970 1858884
Total tax payable 111 6659070 70941011 628080 5633245 517180 5153435
Final Basic Table 5: All returns by province and territory
Item Item code Alberta # Alberta $ British Columbia # British Columbia $ Yukon # Yukon $
Number of taxable returns 1 1927320   2218570   18900  
Number of non-taxable returns 2 796980   1226720   6930  
Total number of returns 3 2724300   3445290   25820  
Employment income 4 1994020 102167833 2183920 84410686 20620 914974
Commissions (from employment) 5 61370 1948317 65560 1818391 200 6577
Other employment income 6 209220 1782407 378440 1703374 1440 9575
Old Age Security pension 7 373020 2138641 629590 3476436 2690 15990
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 499440 3234536 823600 5311720 4180 27048
Other pensions or superannuation 9 290730 5139000 513730 9236157 2410 45497
Elected split-pension amount 10 78040 787475 140690 1428439 600 5400
Universal Child Care Benefit (UCCB) 11 200480 313951 198550 291468 1670 2482
Employment Insurance and other benefits 12 243470 1661445 334470 2167967 3540 28046
Taxable amount of dividends 13 517450 10166666 577350 8382959 3750 39059
Interest and other investment income 14 723200 1970020 1043510 2524290 4910 8170
Net partnership income 15 38020 32697 33370 33548 160 52
Registered disability savings plan (RDSP) income 16 20 3 60 73    
Net rental income 17 147020 376304 229080 750860 1640 5137
Taxable capital gains 18 220150 2906599 286180 3154002 1510 13037
Support payments received 19 8010 100763 11330 142936 50 542
Registered Retirement Savings Plan (RRSP) income 20 250120 1628975 323110 1940293 2200 11991
Other income 21 503500 2472046 607030 2493954 4220 18169
Net business income 22 201940 2655649 334730 4237255 2990 44335
Net professional income 23 21940 1249420 43470 1620177 350 11031
Net commission income 24 20760 340095 34170 644698 90 873
Net farming income 25 88720 352500 28240 -66095 160 -980
Net fishing income 26 240 768 5210 82188 10 33
Workers' compensation benefits 27 38430 273983 88980 702247 690 5962
Social assistance payments 28 231730 1132976 139510 1085485 2470 17728
Net federal supplements 29 131410 586864 227910 1110873 970 4092
Total income assessed 30 2702340 145419936 3416700 138684383 25720 1234821
Registered pension plan (RPP) contributions 31 413070 1870719 509910 1809903 6760 25831
RRSP deduction 32 749080 4539239 777630 4258140 6530 36503
Saskatchewan Pension Plan (SPP) deduction 33 80 42 40 18    
Deduction for elected split-pension amount 34 78180 788193 140740 1427356 600 5438
Annual union, professional, or like dues 35 516730 362786 676140 510242 7380 5167
Universal Child Care Benefit repayment 36 1630 1042 1670 1051 20 12
Child care expenses 37 103980 400592 109280 426130 1150 3996
Disability supports deductions 38 120 500 200 1447    
Business investment loss 39 2050 52978 1650 60284 10 159
Moving expenses 40 21450 75779 20280 92967 570 1982
Support payments made 41 7030 100624 9460 128840 60 434
Carrying charges and interest expenses 42 319640 616260 543890 769976 3440 2178
Deductions for CPP or QPP contributions on self-employment and other earnings 43 148600 117177 238180 185142 1710 1559
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44            
Exploration and development expenses 45 16280 349275 13130 240477 110 1411
Other employment expenses 46 106090 536777 115830 586353 590 2152
Clergy residence deduction 47 3810 52429 4550 60632 30 336
Other deductions 48 71970 160673 117480 235154 820 1326
Total deductions before adjustments 49 1503910 10025085 1866730 10794113 15110 88488
Social benefits repayment 50 62930 154190 68350 177509 610 1198
Net income after adjustments 51 2690930 135402869 3398310 127940905 25610 1146407
Canadian Forces personnel and police deduction 52 1880 43015 520 11570    
Employee home relocation loan deduction 53 510 92 270 55    
Security options deductions 54 14820 669013 7980 421550 20 1921
Other payments deductions 55 294380 1993289 447400 2898063 3560 27783
Limited partnership losses of other years 56 180 843 350 2316    
Non-capital losses of other years 57 2990 24024 6880 70180 60 398
Net capital losses of other years 58 62380 245288 88010 329538 400 895
Capital gains deduction 59 12160 709618 5750 390048 30 2431
Northern residents deductions 60 100370 267287 34000 99274 17460 88085
Additional deductions 61 14920 111614 30710 98337 150 354
Farming/fishing losses of prior years 62 2820 28855 1400 12806    
Total deductions from net income 63 483120 4092936 603510 4333737 19610 121928
Taxable income assessed 64 2657060 131379998 3329840 123619953 25120 1024811
Basic personal amount 65 2724230 28120692 3445160 35522570 25820 266942
Age amount 66 373310 2136605 639470 3696792 2760 15323
Spouse or common-law partner amount 67 232310 1683062 299700 2078419 1300 8802
Amount for eligible dependant 68 94250 936718 114270 1131260 1380 13832
Amount for children 17 and under 69 423250 1598126 463130 1631421 3850 13295
Amount for infirm dependants age 18 or older 70 840 3285 1550 5856 10 40
CPP or QPP contributions through employment 71 1725120 2663898 1824350 2553342 17920 27405
CPP or QPP contributions self-employment and other eligible earnings 72 148600 117177 238180 185142 1710 1559
Employment Insurance premiums 73 1701320 928655 1817700 907558 18520 9903
Employment Insurance premiums on self-employment and other eligible earnings 74 370 125 660 243    
PPIP premiums paid 75            
PPIP premiums payable on employment income 76            
PPIP premiums payable on self-employment income 77            
Canada employment amount 78 1975980 2038942 2239320 2263354 20690 21418
Public transit amount 79 190330 96857 232660 149730 490 138
Children's fitness amount 80 178430 101305 196680 106600 1530 826
Home buyers' amount 81 23080 106021 19680 89942 230 1068
Adoption expenses 82 360 2044 430 2923    
Pension income amount 83 338920 642834 592240 1133448 2820 5387
Caregiver amount 84 14160 56301 35350 171125 70 267
Disability amount 85 50620 366114 91000 657965 350 2488
Disability amount transferred from a dependant 86 19350 190695 25290 235851 130 1267
Interest paid on student loans 87 74400 36536 80360 43777 750 441
Tuition, education, and textbook amounts 88 189580 909021 225360 1063674 1950 9133
Tuition, education, and textbook amounts transferred from a child 89 59800 292047 75520 358695 350 1803
Amounts transferred from spouse 90 96720 455431 153440 704752 640 2751
Allowable portion of medical expenses 91 311130 777058 428530 1250712 1610 3451
Total tax credits on personal amounts 92 2724260 6638932 3445200 8391773 25820 61135
Allowable charitable donations and government gifts 93 643630 1486796 737070 1347561 5160 5829
Eligible cultural, ecological gifts 94 560 5824 720 6190    
Total tax credit on donations and gifts 95 641130 418263 734610 374798 5150 1584
Total federal non-refundable tax credits 96 2724260 7057195 3445200 8766571 25820 62719
Federal dividend tax credit 97 469620 1446544 499700 1223616 3480 5597
Overseas employment tax credit 98 1720 19418 730 7295    
Minimum tax carryover 99 7000 19295 5980 15790 40 122
Basic federal tax 100 1868520 17804419 2109670 13862657 18430 119456
Federal foreign tax credit 101 122350 118242 162290 138407 650 295
Federal political contribution tax credit 102 20010 3099 21510 3409 310 50
Investment tax credit 103 4420 11750 6090 15515 40 89
Labour-sponsored funds tax credit 104 110 59 2170 1320    
Alternative minimum tax payable 105 6500 28347 5790 27152 30 133
Net federal tax 106 1863910 17672712 2101990 13707445 18390 119024
CPP contributions payable on self-employment and other earnings 107 148600 234353 238170 370285 1710 3119
Employment  Insurance premiums payable on self-employment and other eligible earnings 108 370 125 660 243    
Social benefits repayment 109 62930 154190 68350 177509 610 1198
Net provincial or territorial tax 110 1652590 7455314 1902800 5690086 18420 54438
Total tax payable 111 1927320 25516694 2218570 19945567 18900 182606
Final Basic Table 5: All returns by province and territory
Item Item code Northwest Territories # Northwest Territories $ Nunavut # Nunavut $ Outside Canada # Outside Canada $
Number of taxable returns 1 20940   10730   45940  
Number of non-taxable returns 2 10040   8510   59300  
Total number of returns 3 30970   19230   105230  
Employment income 4 26620 1393930 16710 734785 63280 1810105
Commissions (from employment) 5 290 6815 30 246 210 3019
Other employment income 6 1170 7827 620 2587 3360 117828
Old Age Security pension 7 2110 12481 970 5829 14390 54951
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 3360 19069 1620 8005 18970 86533
Other pensions or superannuation 9 1550 33214 590 10114 5420 61360
Elected split-pension amount 10 450 4847 180 1458 30 398
Universal Child Care Benefit (UCCB) 11 2840 4306 3350 5393 240 379
Employment Insurance and other benefits 12 3740 30351 2190 17757 2620 14098
Taxable amount of dividends 13 2340 34781 640 5169 610 2264
Interest and other investment income 14 4260 5303 1140 1121 1200 2135
Net partnership income 15 100 421 30 32 5610 34021
Registered disability savings plan (RDSP) income 16            
Net rental income 17 1140 2079 380 581 510 856
Taxable capital gains 18 1050 5687 280 2195 8280 356168
Support payments received 19 50 299     10 101
Registered Retirement Savings Plan (RRSP) income 20 2750 16430 940 4970 1600 17058
Other income 21 4440 15662 2790 10942 3200 48060
Net business income 22 1570 26700 570 8313 4010 86625
Net professional income 23 230 13402 100 5763 1850 67879
Net commission income 24 70 563 20 29 110 2126
Net farming income 25 40 -23     360 -5737
Net fishing income 26 40 27 50 1329    
Workers' compensation benefits 27 600 4454 360 2070 40 177
Social assistance payments 28 3610 17102 5150 25286    
Net federal supplements 29 1200 6321 620 3162 30 124
Total income assessed 30 30750 1662048 19150 857161 103590 2760618
Registered pension plan (RPP) contributions 31 8800 38409 4710 20469 4530 23348
RRSP deduction 32 7860 47122 2450 17112 2020 12365
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 450 4847 190 1648 30 345
Annual union, professional, or like dues 35 10230 8378 6880 4970 3280 2141
Universal Child Care Benefit repayment 36 50 22 60 31 50 46
Child care expenses 37 1320 6400 520 2094 190 745
Disability supports deductions 38            
Business investment loss 39 10 153        
Moving expenses 40 500 1546 140 392 30 84
Support payments made 41 70 886 30 497 120 2284
Carrying charges and interest expenses 42 970 3846 240 430 2030 1773
Deductions for CPP or QPP contributions on self-employment and other earnings 43 910 898 300 286 80 79
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44            
Exploration and development expenses 45 30 229 10 396 270 1031
Other employment expenses 46 510 2167 120 273 790 2598
Clergy residence deduction 47 40 421 10 118 30 249
Other deductions 48 860 986 520 548 2250 114335
Total deductions before adjustments 49 17430 116311 9240 49281 11950 161952
Social benefits repayment 50 660 1421 320 688 60 113
Net income after adjustments 51 30680 1545234 19140 807233 97640 2639660
Canadian Forces personnel and police deduction 52 10 374     40 685
Employee home relocation loan deduction 53            
Security options deductions 54         460 37103
Other payments deductions 55 4440 27877 5570 30517 70 339
Limited partnership losses of other years 56            
Non-capital losses of other years 57 30 313     570 6560
Net capital losses of other years 58 280 723 70 135 400 3836
Capital gains deduction 59 20 1429        
Northern residents deductions 60 18620 99120 10300 55426 80 157
Additional deductions 61 30 244 10 116 14660 234797
Farming/fishing losses of prior years 62         30 524
Total deductions from net income 63 21670 130212 13850 86615 16240 284025
Taxable income assessed 64 30030 1415336 18490 720811 87000 2359142
Basic personal amount 65 30970 320844 19230 199542 58820 610479
Age amount 66 2130 12383 940 5682 17650 111245
Spouse or common-law partner amount 67 1860 13530 2180 15592 27110 269678
Amount for eligible dependant 68 1780 17981 1670 17093 2100 21707
Amount for children 17 and under 69 5590 21143 5430 24264 3600 12352
Amount for infirm dependants age 18 or older 70 10 32     30 108
CPP or QPP contributions through employment 71 22310 35770 13020 18407 38810 29945
CPP or QPP contributions self-employment and other eligible earnings 72 910 898 300 286 80 79
Employment Insurance premiums 73 23500 12865 14310 6924 40130 12533
Employment Insurance premiums on self-employment and other eligible earnings 74            
PPIP premiums paid 75         70 11
PPIP premiums payable on employment income 76         20 5
PPIP premiums payable on self-employment income 77            
Canada employment amount 78 26130 26892 16400 16610 35800 37303
Public transit amount 79 450 118 70 29 710 374
Children's fitness amount 80 1530 779 280 89 310 186
Home buyers' amount 81 240 1086 50 245 10 55
Adoption expenses 82            
Pension income amount 83 1890 3614 740 1400 5610 10323
Caregiver amount 84 70 302 10 58 50 185
Disability amount 85 260 1913 60 456 320 2269
Disability amount transferred from a dependant 86 130 1271 40 353 30 280
Interest paid on student loans 87 1150 695 360 246 270 212
Tuition, education, and textbook amounts 88 2490 12874 990 4770 960 6305
Tuition, education, and textbook amounts transferred from a child 89 310 1471 100 455 160 856
Amounts transferred from spouse 90 770 3527 1030 4967 1240 7077
Allowable portion of medical expenses 91 870 2095 320 1008 1100 4189
Total tax credits on personal amounts 92 30970 73814 19230 47776 66490 170667
Allowable charitable donations and government gifts 93 5150 6808 1870 2955 2680 6293
Eligible cultural, ecological gifts 94            
Total tax credit on donations and gifts 95 5080 1869 1860 831 2570 1750
Total federal non-refundable tax credits 96 30970 75683 19230 48606 67100 172417
Federal dividend tax credit 97 2210 5134 620 726 550 328
Overseas employment tax credit 98            
Minimum tax carryover 99 20 45     30 108
Basic federal tax 100 20690 195007 10510 95982 41230 398799
Federal foreign tax credit 101 620 270 180 37 570 2023
Federal political contribution tax credit 102 160 29 40 11 20 4
Investment tax credit 103         10 11
Labour-sponsored funds tax credit 104            
Alternative minimum tax payable 105 20 80     20 227
Net federal tax 106 20670 194693 10500 95901 41110 442925
CPP contributions payable on self-employment and other earnings 107 910 1796 300 573 80 157
Employment  Insurance premiums payable on self-employment and other eligible earnings 108            
Social benefits repayment 109 660 1421 320 688 60 113
Net provincial or territorial tax 110 20190 82381 10490 30811 22190 120359
Total tax payable 111 20940 280292 10730 127973 45940 563554
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