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Final Table 5A: Taxable returns by province and territory

Please refer to the explanatory notes for information about this table

Final Table 5A: Taxable 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            
Total number of returns 3 17166850   277600   81210  
Employment income 4 13006860 657537163 217890 9206831 61610 2180723
Commissions (from employment) 5 409170 12539472 3390 74413 1040 21488
Other employment income 6 1945970 8994339 30210 98490 4550 21959
Old Age Security pension 7 2439610 14767785 32550 200031 12670 77709
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 3668630 26806370 64340 420118 21850 141907
Other pensions or superannuation 9 2950830 66791798 45660 949521 13830 272680
Elected split-pension amount 10 873280 9883450 16480 176459 4540 46475
Universal Child Care Benefit (UCCB) 11 896500 1305798 13890 19140 4480 6518
Employment Insurance and other benefits 12 2404770 16716632 90420 860420 23850 206703
Taxable amount of dividends 13 3336700 46325812 27570 232514 12370 123743
Interest and other investment income 14 4989350 13620910 46440 71149 17940 28135
Net partnership income 15 180590 265850 500 439 270 90
Registered disability savings plan (RDSP) income 16 50 148        
Net rental income 17 1143370 3960080 10840 15145 3120 6763
Taxable capital gains 18 1564530 16814504 10780 97132 4730 44852
Support payments received 19 61870 936434 720 9088 180 1765
Registered Retirement Savings Plan (RRSP) income 20 2017180 11729894 26450 136727 8070 45199
Other income 21 3264610 16784909 37100 180208 11300 46977
Net business income 22 1609820 24459202 11760 153879 5800 70356
Net professional income 23 287930 19629638 2570 182429 800 32048
Net commission income 24 169030 3960522 1630 43772 450 8190
Net farming income 25 264010 1978800 320 2242 1540 14331
Net fishing income 26 26370 386081 9210 126637 2660 29966
Workers' compensation benefits 27 408000 2432488 6970 47321 1450 8506
Social assistance payments 28 141760 406920 1650 5790 750 1955
Net federal supplements 29 209490 408976 8530 17385 2920 6506
Total income assessed 30 17166820 979443974 277600 13327281 81210 3445544
Registered pension plan (RPP) contributions 31 4448180 15618775 77430 260622 20230 61783
RRSP deduction 32 5921400 31360265 63870 323671 18840 80437
Saskatchewan Pension Plan (SPP) deduction 33 1640 875        
Deduction for elected split-pension amount 34 997490 10637218 17910 182129 4850 47517
Annual union, professional, or like dues 35 4958480 3586567 99760 63701 22680 12567
Universal Child Care Benefit repayment 36 4150 2608 50 32 30 17
Child care expenses 37 1014250 3698872 11360 46157 4980 17168
Disability supports deductions 38 830 4940 10 103    
Business investment loss 39 8490 148810 70 1017 20 673
Moving expenses 40 81550 375966 1980 9594 520 2657
Support payments made 41 73240 999727 860 9443 230 1976
Carrying charges and interest expenses 42 2176120 3960286 16620 23479 6650 8921
Deductions for CPP or QPP contributions on self-employment and other earnings 43 1437020 1160131 14990 11301 5770 4169
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44 262250 24446        
Exploration and development expenses 45 79840 1616907 280 4010 70 785
Other employment expenses 46 793070 3987645 12180 44285 2150 8508
Clergy residence deduction 47 23390 306139 640 5636 120 1238
Other deductions 48 659480 1602737 15710 14449 4210 6784
Total deductions before adjustments 49 12412310 79092915 183140 999632 52330 255232
Social benefits repayment 50 484840 1208671 11100 22337 1620 3964
Net income after adjustments 51 17164360 899190335 277590 12305399 81200 3186653
Canadian Forces personnel and police deduction 52 13890 274513 70 1215    
Employee home relocation loan deduction 53 1520 359        
Security options deductions 54 49310 2467766 190 8792 30 1693
Other payments deductions 55 740100 3244952 16880 70439 4970 16955
Limited partnership losses of other years 56 1720 18060        
Non-capital losses of other years 57 24860 247130 230 3093 100 950
Net capital losses of other years 58 499720 1677413 2810 6380 1320 3105
Capital gains deduction 59 51750 3467518 320 27346 380 29608
Northern residents deductions 60 221880 784967 12060 62298 120 247
Additional deductions 61 103770 343205 1350 4961 770 2289
Farming/fishing losses of prior years 62 10490 96476 40 812 130 1902
Total deductions from net income 63 1653090 12622359 33050 185342 7570 57024
Taxable income assessed 64 17163460 886579147 277580 12120136 81190 3129700
Basic personal amount 65 17143630 177389692 277600 2872842 81210 839731
Age amount 66 2405350 12760297 34750 201422 13240 75255
Spouse or common-law partner amount 67 1371050 9560842 19010 123032 4580 26227
Amount for eligible dependant 68 525220 5073175 6760 64070 3250 31026
Amount for children 17 and under 69 2939830 10555756 42250 140142 13560 48497
Amount for infirm dependants age 18 or older 70 10770 36205 380 1278 80 325
CPP or QPP contributions through employment 71 12265580 19794951 196750 281034 54680 73934
CPP or QPP contributions self-employment and other eligible earnings 72 1437020 1160131 14990 11301 5770 4169
Employment Insurance premiums 73 11918680 6606414 209470 107859 58950 29046
Employment Insurance premiums on self-employment and other eligible earnings 74 3340 1164 50 18 20 6
PPIP premiums paid 75 2899230 564206        
PPIP premiums payable on employment income 76 90130 18048        
PPIP premiums payable on self-employment income 77 265840 31586        
Canada employment amount 78 13510790 13809506 225620 227399 62830 64946
Public transit amount 79 1165380 1013674 1430 580 310 104
Children's fitness amount 80 1453030 789997 19660 10600 7090 3847
Home buyers' amount 81 171560 781491 2180 10177 600 2808
Adoption expenses 82 2660 17650 20 171 10 52
Pension income amount 83 3442180 6750492 57350 112476 16620 32331
Caregiver amount 84 167630 731047 4340 16804 610 2222
Disability amount 85 278910 2015859 6060 43793 1780 12831
Disability amount transferred from a dependant 86 161840 1510636 4230 37893 1110 10160
Interest paid on student loans 87 593930 286553 15380 8205 4420 2461
Tuition, education, and textbook amounts 88 1205930 5667792 22380 110420 5380 28473
Tuition, education, and textbook amounts transferred from a child 89 692300 3429091 11160 52098 3250 17217
Amounts transferred from spouse 90 494190 2004933 9560 43838 3070 14698
Allowable portion of medical expenses 91 3306710 7663134 78530 156872 22930 44964
Total tax credits on personal amounts 92 17149930 43503648 277600 695148 81210 204799
Allowable charitable donations and government gifts 93 5679200 8465646 82330 81293 26520 35328
Eligible cultural, ecological gifts 94 5430 44040 60 306 30 82
Total tax credit on donations and gifts 95 5638040 2344260 81010 21878 26230 8697
Total federal non-refundable tax credits 96 17150480 45847909 277600 717027 81210 213497
Federal dividend tax credit 97 3305830 6886797 26860 34960 11680 17718
Overseas employment tax credit 98 7910 76417 650 5794 50 505
Minimum tax carryover 99 31850 99153 310 1101 150 329
Basic federal tax 100 16175670 110810112 250700 1377156 70180 298286
Federal foreign tax credit 101 1047590 735270 5590 9505 2700 1075
Federal political contribution tax credit 102 139930 22137 780 143 1100 165
Investment tax credit 103 47190 109091 790 818 1110 1121
Labour-sponsored funds tax credit 104 302310 131346 70 41    
Alternative minimum tax payable 105 34000 172733 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 5A: Taxable 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            
Total number of returns 3 509110   394700   3857510  
Employment income 4 367900 15424069 308500 12497295 3030480 134556960
Commissions (from employment) 5 9940 239466 7240 155766 98500 2331686
Other employment income 6 44330 193396 38990 118837 434360 1234194
Old Age Security pension 7 87760 537291 51420 315442 484050 2963920
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 140750 986145 91560 613729 818590 5767425
Other pensions or superannuation 9 107020 2287169 68090 1509114 674130 15884074
Elected split-pension amount 10 35910 412084 23670 264170 194540 2212461
Universal Child Care Benefit (UCCB) 11 23170 32192 19660 27934 211900 312374
Employment Insurance and other benefits 12 91850 704809 92870 732373 721820 4796266
Taxable amount of dividends 13 85190 1201378 52650 563605 630970 7127083
Interest and other investment income 14 112390 192614 75720 124920 964820 2529529
Net partnership income 15 2580 2945 1330 2875 25450 42480
Registered disability savings plan (RDSP) income 16            
Net rental income 17 15750 49741 10940 13945 301810 1430911
Taxable capital gains 18 33990 252201 20850 141409 317590 2920115
Support payments received 19 2210 27383 1270 13671 10800 152083
Registered Retirement Savings Plan (RRSP) income 20 52640 293679 37870 218126 441480 2043872
Other income 21 82170 404409 61530 297637 653130 3199718
Net business income 22 33930 424521 25710 335418 237960 4009608
Net professional income 23 5850 275009 3830 184549 74340 5960108
Net commission income 24 3590 70130 2210 44505 27210 724070
Net farming income 25 3240 16883 2100 5718 27680 212992
Net fishing income 26 5210 94391 2110 26436 980 15120
Workers' compensation benefits 27 14300 91321 5870 34967 112780 581019
Social assistance payments 28 2670 7184 2400 4963 20470 44348
Net federal supplements 29 17180 36423 5960 11069 48010 91119
Total income assessed 30 509110 24256832 394700 18258470 3857510 201143547
Registered pension plan (RPP) contributions 31 142580 475568 111490 338712 1291980 3497479
RRSP deduction 32 126970 580207 99130 448103 1478830 6920013
Saskatchewan Pension Plan (SPP) deduction 33         50 18
Deduction for elected split-pension amount 34 39110 425650 25230 272183 225880 2434902
Annual union, professional, or like dues 35 134440 86303 106090 72120 1446190 987306
Universal Child Care Benefit repayment 36 100 54 80 36 1080 610
Child care expenses 37 25710 96463 22850 88610 324440 734266
Disability supports deductions 38 20 95 10 42 120 458
Business investment loss 39 160 2534 150 1658 1590 21768
Moving expenses 40 2940 16059 1880 8441 8370 37968
Support payments made 41 2560 25429 1710 15761 14170 163961
Carrying charges and interest expenses 42 49850 73156 33740 42221 211470 470930
Deductions for CPP or QPP contributions on self-employment and other earnings 43 29420 22436 21100 15284 240280 237060
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44         262250 24446
Exploration and development expenses 45 1030 13529 380 4084 12990 194046
Other employment expenses 46 22040 87044 18140 70989 110350 511110
Clergy residence deduction 47 850 9122 780 8298 1460 13140
Other deductions 48 22550 37283 19570 26650 157440 325716
Total deductions before adjustments 49 339730 1950935 265480 1413192 2837090 16575199
Social benefits repayment 50 13640 33689 8940 20111 96690 220604
Net income after adjustments 51 509050 22273889 394670 16825293 3857450 184351530
Canadian Forces personnel and police deduction 52 1300 21900 680 15519 3900 52104
Employee home relocation loan deduction 53 30 5 30 4 180 97
Security options deductions 54 510 14260 180 5036 6490 229734
Other payments deductions 55 33420 134874 14050 50930 179440 715519
Limited partnership losses of other years 56 20 31     270 2218
Non-capital losses of other years 57 590 4369 430 2816 3570 34613
Net capital losses of other years 58 10220 25191 5980 12993 95970 237464
Capital gains deduction 59 930 66453 670 46377 9070 655621
Northern residents deductions 60 560 1353 480 956 22220 81933
Additional deductions 61 2720 6704 3030 5141 16370 64563
Farming/fishing losses of prior years 62 150 1337 110 1349 1110 7431
Total deductions from net income 63 49270 276477 24890 141278 329640 2081298
Taxable income assessed 64 509030 21997811 394650 16684038 3857360 182273112
Basic personal amount 65 509100 5266314 394700 4084787 3857470 39936376
Age amount 66 89530 504421 53330 297256 492820 2663452
Spouse or common-law partner amount 67 36890 236605 27960 182581 244540 1644907
Amount for eligible dependant 68 17260 166695 11090 104671 110430 1029828
Amount for children 17 and under 69 75730 262785 60850 210890 638910 2214687
Amount for infirm dependants age 18 or older 70 550 1927 430 1413 640 2121
CPP or QPP contributions through employment 71 336740 503406 284970 416727 2957890 4612867
CPP or QPP contributions self-employment and other eligible earnings 72 29420 22436 21100 15284 240280 237060
Employment Insurance premiums 73 347730 188425 291110 154874 2825040 1269021
Employment Insurance premiums on self-employment and other eligible earnings 74 90 35 70 20 560 136
PPIP premiums paid 75         2899180 564196
PPIP premiums payable on employment income 76         90110 18044
PPIP premiums payable on self-employment income 77         265840 31585
Canada employment amount 78 380220 389450 314920 325083 3104130 3181538
Public transit amount 79 12760 7194 3200 1430 335540 256967
Children's fitness amount 80 36410 20093 28810 14447 312700 135705
Home buyers' amount 81 4070 18975 3750 17619 46850 205234
Adoption expenses 82 120 495 60 322 610 4851
Pension income amount 83 130250 255420 83110 163700 791490 1556796
Caregiver amount 84 3730 13486 3890 14493 25710 97954
Disability amount 85 13820 99659 6880 49721 25890 187101
Disability amount transferred from a dependant 86 6550 61201 4550 41143 22130 212202
Interest paid on student loans 87 23560 13622 24700 15154 133610 45691
Tuition, education, and textbook amounts 88 28140 144804 21490 103451 266910 791946
Tuition, education, and textbook amounts transferred from a child 89 18310 94195 14180 73335 180100 818831
Amounts transferred from spouse 90 19130 87623 11190 47829 91010 330870
Allowable portion of medical expenses 91 129720 243440 108120 221431 1270630 2359952
Total tax credits on personal amounts 92 509100 1290406 394700 983649 3857500 9661488
Allowable charitable donations and government gifts 93 154900 177679 119830 143880 1260600 770945
Eligible cultural, ecological gifts 94 130 439 110 261 1670 10162
Total tax credit on donations and gifts 95 153450 48425 117900 39377 1242840 204358
Total federal non-refundable tax credits 96 509100 1338830 394700 1023026 3857500 9865846
Federal dividend tax credit 97 81960 175152 51610 84223 643850 1085797
Overseas employment tax credit 98 470 4866 170 1820 2200 19973
Minimum tax carryover 99 850 2145 500 1601 4640 14142
Basic federal tax 100 448800 2329466 368280 1758420 3856410 21362512
Federal foreign tax credit 101 20470 13137 11890 5274 197820 78091
Federal political contribution tax credit 102 3580 561 2340 351 17740 2488
Investment tax credit 103 1890 2674 1250 1733 8750 20420
Labour-sponsored funds tax credit 104 140 88 1440 256 272030 113585
Alternative minimum tax payable 105 990 3473 410 1823 6360 28959
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 5A: Taxable 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            
Total number of returns 3 6659070   628080   517180  
Employment income 4 4859590 258891323 479490 21185529 398620 19674258
Commissions (from employment) 5 155380 5320114 13150 339908 9940 321012
Other employment income 6 799510 3816063 57680 213524 50070 206059
Old Age Security pension 7 1066880 6436711 98130 599462 72340 442591
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 1489560 11316953 144640 1022024 107850 756358
Other pensions or superannuation 9 1232290 28650173 115940 2215444 82820 1666389
Elected split-pension amount 10 356950 4160857 35090 344941 23450 230739
Universal Child Care Benefit (UCCB) 11 357060 519878 31760 46101 26410 39236
Employment Insurance and other benefits 12 776410 5314917 69940 426929 52390 349095
Taxable amount of dividends 13 1394060 16595263 113560 1095200 107910 1562686
Interest and other investment income 14 2115760 6024044 186320 397877 156800 389664
Net partnership income 15 73380 89308 5040 4309 7030 10147
Registered disability savings plan (RDSP) income 16 20 67        
Net rental income 17 422840 1131921 28810 120014 31080 150818
Taxable capital gains 18 639550 6114978 54860 507788 52320 591641
Support payments received 19 29860 486997 2050 23147 1570 14515
Registered Retirement Savings Plan (RRSP) income 20 842460 5003610 64890 347550 48010 291400
Other income 21 1304420 7165353 137970 536612 123010 527603
Net business income 22 721960 10491757 57570 843138 53790 846737
Net professional income 23 125930 9340344 8010 403758 5450 288839
Net commission income 24 77880 1833030 5100 124338 5100 115665
Net farming income 25 69280 393958 23890 232222 50730 643018
Net fishing income 26 240 1507 1000 4874 240 1156
Workers' compensation benefits 27 143880 989552 16430 63759 12360 53276
Social assistance payments 28 56300 196624 2560 6914 5420 14473
Net federal supplements 29 75610 143340 12350 26162 5340 10259
Total income assessed 30 6659060 390428642 628080 31131530 517180 29197636
Registered pension plan (RPP) contributions 31 1517100 6099312 202870 579745 165410 551703
RRSP deduction 32 2264800 12497188 201060 892239 182360 898586
Saskatchewan Pension Plan (SPP) deduction 33 70 27 10 6 1390 766
Deduction for elected split-pension amount 34 418980 4517664 37880 358288 25810 243925
Annual union, professional, or like dues 35 1719110 1265912 196860 124997 152120 110548
Universal Child Care Benefit repayment 36 1430 1016 150 58 150 65
Child care expenses 37 383650 1782144 35740 98794 24410 81782
Disability supports deductions 38 410 2744 30 61 30 89
Business investment loss 39 3150 61206 220 3856 300 3052
Moving expenses 40 24420 121396 2970 12030 5130 18429
Support payments made 41 34310 520951 2140 23757 1650 14948
Carrying charges and interest expenses 42 942710 1950638 95650 94876 78870 78491
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 30770 729011 2410 44382 4220 54330
Other employment expenses 46 360900 1946898 30220 128300 23620 104579
Clergy residence deduction 47 10590 149710 1490 16968 1120 12465
Other deductions 48 257310 709304 19350 44639 17300 38569
Total deductions before adjustments 49 4841410 32832037 465940 2463494 391670 2259651
Social benefits repayment 50 194810 507859 11730 30935 13390 34053
Net income after adjustments 51 6657740 357107807 628030 28638569 517130 26904822
Canadian Forces personnel and police deduction 52 5000 118847 520 10318 80 1559
Employee home relocation loan deduction 53 390 89 30 4 90 9
Security options deductions 54 17530 983547 680 35553 790 62884
Other payments deductions 55 271670 1328435 31000 96687 22440 78081
Limited partnership losses of other years 56 810 12383 30 52 70 97
Non-capital losses of other years 57 11320 110749 800 7252 610 5393
Net capital losses of other years 58 217460 803057 14830 31680 13880 33334
Capital gains deduction 59 15310 1061741 3340 212873 5930 307396
Northern residents deductions 60 4730 14594 14630 45081 5910 15855
Additional deductions 61 46800 131330 3380 6024 1250 2274
Farming/fishing losses of prior years 62 2960 26078 970 8519 1660 15477
Total deductions from net income 63 573710 4590851 67150 454043 50500 522359
Taxable income assessed 64 6657320 352520348 627990 28184860 517080 26383074
Basic personal amount 65 6658990 68892712 628070 6500724 517180 5356683
Age amount 66 1036830 5457175 98990 545908 71310 372743
Spouse or common-law partner amount 67 582940 4132110 44660 294243 36880 249592
Amount for eligible dependant 68 226730 2218067 18210 175917 13460 129855
Amount for children 17 and under 69 1205830 4373347 103220 385362 84190 319331
Amount for infirm dependants age 18 or older 70 5950 19030 560 1967 310 1083
CPP or QPP contributions through employment 71 4563890 7533141 442230 685241 365660 598021
CPP or QPP contributions self-employment and other eligible earnings 72 628020 476917 50800 40499 56890 47324
Employment Insurance premiums 73 4448810 2643374 441760 248159 360100 211995
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 5112540 5183103 490220 505521 403670 418633
Public transit amount 79 462590 518324 31340 17132 10470 3754
Children's fitness amount 80 600060 356660 51660 26406 46380 25403
Home buyers' amount 81 60920 281372 6650 31352 5750 26490
Adoption expenses 82 910 5684 120 750 90 573
Pension income amount 83 1422490 2788928 134480 262240 95290 185316
Caregiver amount 84 80300 363905 4530 18604 2260 8573
Disability amount 85 144630 1045364 16870 122003 6670 48212
Disability amount transferred from a dependant 86 77510 718713 6930 64335 3720 34213
Interest paid on student loans 87 211410 107360 14290 6169 18840 10601
Tuition, education, and textbook amounts 88 481640 2811359 45070 192661 34800 138363
Tuition, education, and textbook amounts transferred from a child 89 299010 1569768 18870 88475 15250 74902
Amounts transferred from spouse 90 225200 933636 20400 85708 12790 52932
Allowable portion of medical expenses 91 903530 2655847 120490 254331 85930 207043
Total tax credits on personal amounts 92 6659050 17262961 628080 1583062 517180 1278250
Allowable charitable donations and government gifts 93 2303210 3966671 228260 382057 182630 275963
Eligible cultural, ecological gifts 94 2060 20825 150 2197 110 658
Total tax credit on donations and gifts 95 2292060 1101851 226820 106365 181440 76338
Total federal non-refundable tax credits 96 6659050 18364812 628080 1689426 517180 1354587
Federal dividend tax credit 97 1365010 2488371 110190 164943 107250 223183
Overseas employment tax credit 98 1670 14047 100 992 190 2066
Minimum tax carryover 99 10160 35337 1490 4488 2310 6576
Basic federal tax 100 6064300 44927139 560130 3121198 498060 3188774
Federal foreign tax credit 101 474210 380772 26810 6939 26720 10096
Federal political contribution tax credit 102 60150 9916 7130 1084 6760 1045
Investment tax credit 103 19320 49140 1500 3254 2330 2759
Labour-sponsored funds tax credit 104 9440 5352 520 304 16410 10347
Alternative minimum tax payable 105 10230 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 5A: Taxable 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            
Total number of returns 3 1927320   2218570   18900  
Employment income 4 1588560 98931393 1622800 80576165 16420 877698
Commissions (from employment) 5 53640 1926680 56370 1793142 180 6446
Other employment income 6 175290 1619983 305920 1355194 1190 8394
Old Age Security pension 7 196310 1181835 329050 1975626 1380 8361
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 293230 2135048 484090 3573753 2450 17977
Other pensions or superannuation 9 219440 4750313 384870 8474538 1870 42387
Elected split-pension amount 10 65540 726827 116050 1297082 530 5097
Universal Child Care Benefit (UCCB) 11 102660 152060 101900 145019 960 1422
Employment Insurance and other benefits 12 207430 1442504 268560 1808432 3070 24864
Taxable amount of dividends 13 441250 9812781 464680 7934489 3310 37053
Interest and other investment income 14 559080 1757891 744370 2090056 4010 7205
Net partnership income 15 34250 38699 28870 35972 140 45
Registered disability savings plan (RDSP) income 16     20 56    
Net rental income 17 127640 357534 187220 675224 1500 4837
Taxable capital gains 18 189780 2795918 229890 2998023 1320 12438
Support payments received 19 5680 86609 7450 120424 40 442
Registered Retirement Savings Plan (RRSP) income 20 218770 1530751 269950 1772086 2000 11320
Other income 21 400820 2232215 442370 2120274 3190 15270
Net business income 22 173280 2727196 281330 4378383 2630 45937
Net professional income 23 20130 1250348 38850 1622738 320 11134
Net commission income 24 17280 343660 28380 650258 80 856
Net farming income 25 64390 439623 20500 15211 120 -534
Net fishing income 26 200 760 4450 83736    
Workers' compensation benefits 27 28190 149441 64590 406267 500 2992
Social assistance payments 28 35020 75160 12370 42483 490 1933
Net federal supplements 29 12190 23629 21250 42637 60 173
Total income assessed 30 1927320 136488859 2218570 125987271 18900 1143779
Registered pension plan (RPP) contributions 31 402690 1854759 492340 1792580 6610 25640
RRSP deduction 32 723930 4458649 743500 4151117 6360 35767
Saskatchewan Pension Plan (SPP) deduction 33 70 36 30 13    
Deduction for elected split-pension amount 34 72610 768120 128060 1374807 570 5346
Annual union, professional, or like dues 35 464510 350801 592820 492313 6880 5069
Universal Child Care Benefit repayment 36 500 313 540 375    
Child care expenses 37 86960 361663 91310 379474 1040 3712
Disability supports deductions 38 80 353 120 960    
Business investment loss 39 1620 27017 1190 25786 10 74
Moving expenses 40 16990 65937 15380 80014 430 1664
Support payments made 41 6660 97614 8710 122538 60 418
Carrying charges and interest expenses 42 279680 559817 455240 650913 3110 2013
Deductions for CPP or QPP contributions on self-employment and other earnings 43 148600 117177 238170 185142 1710 1559
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44            
Exploration and development expenses 45 15340 337401 12020 232671 100 1361
Other employment expenses 46 101830 520676 109890 558698 550 2027
Clergy residence deduction 47 2900 41094 3370 47621 20 290
Other deductions 48 57050 135427 86130 195059 660 1227
Total deductions before adjustments 49 1360410 9696854 1629170 10290082 13820 86175
Social benefits repayment 50 62930 154190 68350 177509 610 1198
Net income after adjustments 51 1927010 126649044 2218030 115528973 18900 1056409
Canadian Forces personnel and police deduction 52 1810 41081 480 10728    
Employee home relocation loan deduction 53 510 91 270 55    
Security options deductions 54 14670 667267 7770 419851 20 1921
Other payments deductions 55 66050 247658 96880 490842 1020 5098
Limited partnership losses of other years 56 170 767 330 2228    
Non-capital losses of other years 57 2170 17791 4720 55470 50 317
Net capital losses of other years 58 58200 229093 78080 290888 370 831
Capital gains deduction 59 10700 676771 5050 379261 30 2335
Northern residents deductions 60 90020 244620 30430 91572 15370 81355
Additional deductions 61 8330 19696 17640 45013 80 101
Farming/fishing losses of prior years 62 2230 23082 1110 10310    
Total deductions from net income 63 240500 2167918 232200 1796221 15740 92019
Taxable income assessed 64 1926890 124482830 2217890 113734419 18900 964390
Basic personal amount 65 1927290 19931993 2218550 22946038 18900 195579
Age amount 66 185950 938621 319230 1650020 1350 6283
Spouse or common-law partner amount 67 174100 1273841 187760 1292805 910 6124
Amount for eligible dependant 68 52930 518068 62450 608342 790 7846
Amount for children 17 and under 69 345370 1286959 357670 1266679 3050 10493
Amount for infirm dependants age 18 or older 70 680 2580 1160 4341    
CPP or QPP contributions through employment 71 1490020 2562948 1511030 2429216 15340 26229
CPP or QPP contributions self-employment and other eligible earnings 72 148600 117177 238170 185142 1710 1559
Employment Insurance premiums 73 1418590 874671 1454710 843245 15300 9297
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 1611810 1675047 1744230 1775511 16610 17323
Public transit amount 79 138730 81692 167890 126019 330 100
Children's fitness amount 80 166670 95756 180110 99259 1460 796
Home buyers' amount 81 21990 101165 18290 83909 220 1023
Adoption expenses 82 330 1944 380 2728    
Pension income amount 83 257600 502549 445900 876014 2220 4326
Caregiver amount 84 12310 48789 29810 145563 60 226
Disability amount 85 19230 139076 36640 264938 170 1191
Disability amount transferred from a dependant 86 15290 148195 19560 179861 110 1053
Interest paid on student loans 87 70700 34785 74640 41010 720 420
Tuition, education, and textbook amounts 88 133720 584624 161850 739946 1450 6217
Tuition, education, and textbook amounts transferred from a child 89 58610 287510 72650 348230 350 1770
Amounts transferred from spouse 90 42370 171665 58120 230244 320 1215
Allowable portion of medical expenses 91 252640 607724 330950 902836 1410 3028
Total tax credits on personal amounts 92 1927310 4798126 2218560 5556321 18900 45323
Allowable charitable donations and government gifts 93 612030 1385437 694800 1226155 5010 5606
Eligible cultural, ecological gifts 94 490 4277 610 4707    
Total tax credit on donations and gifts 95 609720 389624 692550 341743 5000 1523
Total federal non-refundable tax credits 96 1927310 5187750 2218560 5898064 18900 46846
Federal dividend tax credit 97 440210 1416762 460730 1184298 3290 5409
Overseas employment tax credit 98 1680 18971 720 7221    
Minimum tax carryover 99 6240 18481 5130 14680 40 119
Basic federal tax 100 1864710 17792588 2103420 13845965 18400 119385
Federal foreign tax credit 101 120870 106572 158550 122023 650 224
Federal political contribution tax credit 102 19160 2985 20670 3304 300 50
Investment tax credit 103 4340 11705 5860 15320 40 89
Labour-sponsored funds tax credit 104 110 58 2140 1310    
Alternative minimum tax payable 105 6490 28347 5780 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 5A: Taxable 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            
Total number of returns 3 20940   10730   45940  
Employment income 4 19750 1346715 10440 696385 24820 1491819
Commissions (from employment) 5 260 6756 30 242 130 2351
Other employment income 6 940 7027 390 2087 2540 99133
Old Age Security pension 7 760 4503 280 1587 6020 22715
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 1570 11364 640 4268 7500 39301
Other pensions or superannuation 9 1250 31416 450 9339 3170 49242
Elected split-pension amount 10 390 4595 140 1305 20 357
Universal Child Care Benefit (UCCB) 11 1490 2198 1090 1611 80 115
Employment Insurance and other benefits 12 3180 26546 1810 15218 1200 7556
Taxable amount of dividends 13 2130 33356 600 4886 480 1775
Interest and other investment income 14 3760 4997 1060 1086 890 1744
Net partnership income 15 90 397 30 32 1630 38112
Registered disability savings plan (RDSP) income 16            
Net rental income 17 1060 1994 370 555 410 679
Taxable capital gains 18 980 5603 280 2179 7610 330227
Support payments received 19 30 206        
Registered Retirement Savings Plan (RRSP) income 20 2550 15889 890 4862 1150 14824
Other income 21 3480 12989 1940 8780 2190 36862
Net business income 22 1400 27249 480 8272 2210 96750
Net professional income 23 220 13438 90 5757 1540 59139
Net commission income 24 50 560 20 33 60 1457
Net farming income 25 40 -5     190 3160
Net fishing income 26 20 130 50 1298    
Workers' compensation benefits 27 440 2941 230 1109    
Social assistance payments 28 500 1263 1160 3830    
Net federal supplements 29 40 133 50 138    
Total income assessed 30 20940 1562259 10730 774864 45930 2297459
Registered pension plan (RPP) contributions 31 8600 38238 4610 20393 4250 22240
RRSP deduction 32 7640 46482 2410 16909 1700 10896
Saskatchewan Pension Plan (SPP) deduction 33            
Deduction for elected split-pension amount 34 420 4720 170 1623 30 343
Annual union, professional, or like dues 35 8960 8214 5660 4864 2410 1852
Universal Child Care Benefit repayment 36 10 6 20 8 20 12
Child care expenses 37 1190 6011 470 1984 160 645
Disability supports deductions 38            
Business investment loss 39 10 69        
Moving expenses 40 400 1344 130 374 20 61
Support payments made 41 60 873 30 497 80 1562
Carrying charges and interest expenses 42 920 3232 240 430 1390 1168
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 10 395 200 675
Other employment expenses 46 480 2020 110 271 610 2239
Clergy residence deduction 47 30 279     20 182
Other deductions 48 700 814 420 441 1100 66376
Total deductions before adjustments 49 15590 113430 7790 48588 8740 108412
Social benefits repayment 50 660 1421 320 688 60 113
Net income after adjustments 51 20930 1447421 10730 725588 45930 2188938
Canadian Forces personnel and police deduction 52 10 374     40 659
Employee home relocation loan deduction 53            
Security options deductions 54         450 37058
Other payments deductions 55 940 4337 1360 5077    
Limited partnership losses of other years 56            
Non-capital losses of other years 57 20 281     240 3966
Net capital losses of other years 58 270 717 70 133 270 2545
Capital gains deduction 59 20 1429        
Northern residents deductions 60 16590 93689 8710 51268 60 143
Additional deductions 61 10 11     2030 55073
Farming/fishing losses of prior years 62         10 152
Total deductions from net income 63 16860 100969 8940 56925 3070 99636
Taxable income assessed 64 20930 1346460 10730 668663 45910 2089306
Basic personal amount 65 20940 216861 10730 111238 22910 237815
Age amount 66 690 3144 220 1014 7130 43583
Spouse or common-law partner amount 67 1280 9094 1150 7984 8400 81698
Amount for eligible dependant 68 850 8405 530 5374 490 5013
Amount for children 17 and under 69 4160 15698 3170 14263 1880 6624
Amount for infirm dependants age 18 or older 70         20 81
CPP or QPP contributions through employment 71 18780 34282 9960 17379 17640 20525
CPP or QPP contributions self-employment and other eligible earnings 72 910 898 300 286 80 79
Employment Insurance premiums 73 18740 12046 10140 6309 18230 8093
Employment Insurance premiums on self-employment and other eligible earnings 74            
PPIP premiums paid 75         50 10
PPIP premiums payable on employment income 76         20 4
PPIP premiums payable on self-employment income 77            
Canada employment amount 78 19820 20737 10440 10925 13740 14290
Public transit amount 79 300 85 50 24 430 271
Children's fitness amount 80 1480 762 270 88 290 175
Home buyers' amount 81 240 1071 50 245 10 50
Adoption expenses 82            
Pension income amount 83 1540 2996 560 1094 3290 6307
Caregiver amount 84 70 293 10 49 20 85
Disability amount 85 130 919 30 210 120 839
Disability amount transferred from a dependant 86 120 1139 30 285 20 243
Interest paid on student loans 87 1120 679 350 244 190 151
Tuition, education, and textbook amounts 88 1870 8950 820 3837 420 2742
Tuition, education, and textbook amounts transferred from a child 89 310 1463 100 455 150 843
Amounts transferred from spouse 90 340 1425 260 976 420 2272
Allowable portion of medical expenses 91 770 1898 300 911 770 2858
Total tax credits on personal amounts 92 20940 51433 10730 27482 29080 65201
Allowable charitable donations and government gifts 93 5020 6469 1740 2718 2330 5446
Eligible cultural, ecological gifts 94            
Total tax credit on donations and gifts 95 4960 1773 1740 765 2330 1543
Total federal non-refundable tax credits 96 20940 53206 10730 28247 29630 66744
Federal dividend tax credit 97 2140 4992 600 698 480 292
Overseas employment tax credit 98            
Minimum tax carryover 99 10 44     20 100
Basic federal tax 100 20670 194967 10500 95982 41130 398275
Federal foreign tax credit 101 620 230 180 37 510 1295
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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