Final Table 3A: Taxable returns by major source of income, Non resident

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Final Table 3A: Taxable returns by major source of income, Non resident

Please refer to the explanatory notes for information about this table

Final Basic Table 3A: Taxable returns by major source of income, Non resident
All money figures in thousands of dollars
Item Item code Grand total # Grand total $ Employment # Employment $ Farming # Farming $
Number of taxable returns 1 45940 24610 160
Number of non-taxable returns 2
Total number of returns 3 45940 24610 160
Employment income 4 24820 1491819 23280 1485497 30 85
Commissions (from employment) 5 130 2351 130 2349
Other employment income 6 2540 99133 2280 98290
Old Age Security pension 7 6020 22715 10 74
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 7500 39301 110 593
Other pensions or superannuation 9 3170 49242 60 1280
Elected split-pension amount 10 20 357 10 98
Universal Child Care Benefit (UCCB) 11 80 115 50 78
Employment Insurance and other benefits 12 1200 7556 1050 5888
Taxable amount of dividends 13 480 1775 410 801
Interest and other investment income 14 890 1744 750 1075
Net partnership income 15 1630 38112 60 -699
Registered disability savings plan (RDSP) income 16
Net rental income 17 410 679 350 456
Taxable capital gains 18 7610 330227 300 1661 10 346
Support payments received 19
Registered Retirement Savings Plan (RRSP) income 20 1150 14824 230 684
Other income 21 2190 36862 590 5422
Net business income 22 2210 96750 80 1083
Net professional income 23 1540 59139 50 459
Net commission income 24 60 1457 10 9
Net farming income 25 190 3160 10 -13 150 2586
Net fishing income 26
Workers' compensation benefits 27
Social assistance payments 28
Net federal supplements 29
Total income assessed 30 45930 2297459 24610 1605111 160 3625
Registered pension plan (RPP) contributions 31 4250 22240 4150 21961
RRSP deduction 32 1700 10896 1410 8587 10 42
Saskatchewan Pension Plan (SPP) deduction 33
Deduction for elected split-pension amount 34 30 343 10 222
Annual union, professional, or like dues 35 2410 1852 2190 1756
Universal Child Care Benefit repayment 36 20 12 10 6
Child care expenses 37 160 645 130 591
Disability supports deductions 38
Business investment loss 39
Moving expenses 40 20 61 20 61
Support payments made 41 80 1562 40 1030
Carrying charges and interest expenses 42 1390 1168 430 478
Deductions for CPP or QPP contributions on self-employment and other earnings 43 80 79 10 6
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44
Exploration and development expenses 45 200 675 20 125
Other employment expenses 46 610 2239 590 2134
Clergy residence deduction 47 20 182 20 181
Other deductions 48 1100 66376 870 65222
Total deductions before adjustments 49 8740 108412 6860 102367 20 50
Social benefits repayment 50 60 113 30 38
Net income after adjustments 51 45930 2188938 24610 1502706 160 3576
Canadian Forces personnel and police deduction 52 40 659 40 640
Employee home relocation loan deduction 53
Security options deductions 54 450 37058 440 37003
Other payments deductions 55
Limited partnership losses of other years 56
Non-capital losses of other years 57 240 3966
Net capital losses of other years 58 270 2545 60 165
Capital gains deduction 59
Northern residents deductions 60 60 143 60 143
Additional deductions 61 2030 55073 290 33112
Farming/fishing losses of prior years 62 10 152 10 144
Total deductions from net income 63 3070 99636 900 71216 20 199
Taxable income assessed 64 45910 2089306 24610 1431490 160 3377
Basic personal amount 65 22910 237815 13380 138858 20 176
Age amount 66 7130 43583 60 269
Spouse or common-law partner amount 67 8400 81698 7120 72105
Amount for eligible dependant 68 490 5013 470 4856
Amount for children 17 and under 69 1880 6624 1620 5726
Amount for infirm dependants age 18 or older 70 20 81
CPP or QPP contributions through employment 71 17640 20525 17440 20379
CPP or QPP contributions self-employment and other eligible earnings 72 80 79 10 6
Employment Insurance premiums 73 18230 8093 18030 8041
Employment Insurance premiums on self-employment and other eligible earnings 74
PPIP premiums paid 75 50 10 50 10
PPIP premiums payable on employment income 76 20 4 20 4
PPIP premiums payable on self-employment income 77
Canada employment amount 78 13740 14290 13320 14003
Public transit amount 79 430 271 420 260
Children's fitness amount 80 290 175 260 156
Home buyers' amount 81 10 50
Adoption expenses 82
Pension income amount 83 3290 6307 70 142
Caregiver amount 84 20 85 10 36
Disability amount 85 120 839 20 108
Disability amount transferred from a dependant 86 20 243 20 195
Interest paid on student loans 87 190 151 140 107
Tuition, education, and textbook amounts 88 420 2742 250 1247
Tuition, education, and textbook amounts transferred from a child 89 150 843 130 705
Amounts transferred from spouse 90 420 2272 70 259
Allowable portion of medical expenses 91 770 2858 280 986
Total tax credits on personal amounts 92 29080 65201 19320 40280 20 36
Allowable charitable donations and government gifts 93 2330 5446 1600 3875 10 44
Eligible cultural, ecological gifts 94
Total tax credit on donations and gifts 95 2330 1543 1600 1087 10 12
Total federal non-refundable tax credits 96 29630 66744 19460 41368 30 48
Federal dividend tax credit 97 480 292 400 142
Overseas employment tax credit 98
Minimum tax carryover 99 20 100
Basic federal tax 100 41130 398275 19880 264725 160 562
Federal foreign tax credit 101 510 1295 360 1097
Federal political contribution tax credit 102 20 4 10 3
Investment tax credit 103 10 11
Labour-sponsored funds tax credit 104
Alternative minimum tax payable 105 20 227
Net federal tax 106 41110 442925 19860 279722 160 630
CPP contributions payable on self-employment and other earnings 107 80 157 10 11
Employment Insurance premiums payable on self-employment and other eligible earnings 108
Social benefits repayment 109 60 113 30 38
Net provincial or territorial tax 110 22190 120359 18590 105218 110 243
Total tax payable 111 45940 563554 24610 384988 160 875
Final Basic Table 3A: Taxable returns by major source of Income, Non resident
Item Item code Fishing # Fishing $ Professional Inc. # Professional Inc. $ Sales (self-employed) # Sales (self-employed) $
Number of taxable returns 1 1480 50
Number of non-taxable returns 2
Total number of returns 3 1480 50
Employment income 4 370 685 20 46
Commissions (from employment) 5
Other employment income 6
Old Age Security pension 7
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8
Other pensions or superannuation 9
Elected split-pension amount 10
Universal Child Care Benefit (UCCB) 11
Employment Insurance and other benefits 12
Taxable amount of dividends 13
Interest and other investment income 14
Net partnership income 15
Registered disability savings plan (RDSP) income 16
Net rental income 17
Taxable capital gains 18
Support payments received 19
Registered Retirement Savings Plan (RRSP) income 20
Other income 21 20 272
Net business income 22
Net professional income 23 1480 58495
Net commission income 24 50 1443
Net farming income 25
Net fishing income 26
Workers' compensation benefits 27
Social assistance payments 28
Net federal supplements 29
Total income assessed 30 1480 60043 50 1511
Registered pension plan (RPP) contributions 31
RRSP deduction 32 70 1069
Saskatchewan Pension Plan (SPP) deduction 33
Deduction for elected split-pension amount 34
Annual union, professional, or like dues 35 20 26
Universal Child Care Benefit repayment 36
Child care expenses 37
Disability supports deductions 38
Business investment loss 39
Moving expenses 40
Support payments made 41
Carrying charges and interest expenses 42 10 61
Deductions for CPP or QPP contributions on self-employment and other earnings 43 20 28
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44
Exploration and development expenses 45
Other employment expenses 46
Clergy residence deduction 47
Other deductions 48 10 60
Total deductions before adjustments 49 130 1523 10 49
Social benefits repayment 50
Net income after adjustments 51 1480 58514 50 1462
Canadian Forces personnel and police deduction 52
Employee home relocation loan deduction 53
Security options deductions 54
Other payments deductions 55
Limited partnership losses of other years 56
Non-capital losses of other years 57
Net capital losses of other years 58
Capital gains deduction 59
Northern residents deductions 60
Additional deductions 61 10 370
Farming/fishing losses of prior years 62
Total deductions from net income 63 20 456
Taxable income assessed 64 1480 58059 50 1388
Basic personal amount 65 110 1111 10 125
Age amount 66
Spouse or common-law partner amount 67 20 200
Amount for eligible dependant 68
Amount for children 17 and under 69 20 88
Amount for infirm dependants age 18 or older 70
CPP or QPP contributions through employment 71 20 18
CPP or QPP contributions self-employment and other eligible earnings 72 20 28
Employment Insurance premiums 73 20 6
Employment Insurance premiums on self-employment and other eligible earnings 74
PPIP premiums paid 75
PPIP premiums payable on employment income 76
PPIP premiums payable on self-employment income 77
Canada employment amount 78 20 13
Public transit amount 79
Children's fitness amount 80
Home buyers' amount 81
Adoption expenses 82
Pension income amount 83
Caregiver amount 84
Disability amount 85
Disability amount transferred from a dependant 86
Interest paid on student loans 87
Tuition, education, and textbook amounts 88 10 147
Tuition, education, and textbook amounts transferred from a child 89
Amounts transferred from spouse 90
Allowable portion of medical expenses 91 10 93
Total tax credits on personal amounts 92 130 268 10 27
Allowable charitable donations and government gifts 93 300 346
Eligible cultural, ecological gifts 94
Total tax credit on donations and gifts 95 300 93
Total federal non-refundable tax credits 96 410 361 10 28
Federal dividend tax credit 97
Overseas employment tax credit 98
Minimum tax carryover 99
Basic federal tax 100 1470 11819 50 229
Federal foreign tax credit 101 10 10
Federal political contribution tax credit 102
Investment tax credit 103
Labour-sponsored funds tax credit 104
Alternative minimum tax payable 105
Net federal tax 106 1460 13018 50 285
CPP contributions payable on self-employment and other earnings 107 20 55
Employment Insurance premiums payable on self-employment and other eligible earnings 108
Social benefits repayment 109
Net provincial or territorial tax 110 1140 4215 20 49
Total tax payable 111 1480 17294 50 334
Final Basic Table 3A: Taxable returns by major source of Income, Non resident
Item Item code Proprietorships/
Partnerships #
Proprietorships
/Partnerships $
Investment # Investment $ Pension # Pension $
Number of taxable returns 1 2070 7910 8020
Number of non-taxable returns 2
Total number of returns 3 2070 7910 8020
Employment income 4 390 878 200 1538 130 452
Commissions (from employment) 5
Other employment income 6 30 234 20 285 160 203
Old Age Security pension 7 10 58 5900 22148
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 30 152 7090 37066
Other pensions or superannuation 9 3020 47188
Elected split-pension amount 10 10 256
Universal Child Care Benefit (UCCB) 11
Employment Insurance and other benefits 12
Taxable amount of dividends 13 30 828 30 134
Interest and other investment income 14 20 28 50 508 40 91
Net partnership income 15 20 904 1530 37091
Registered disability savings plan (RDSP) income 16
Net rental income 17 40 203 10 20
Taxable capital gains 18 50 3541 7130 324087 60 167
Support payments received 19
Registered Retirement Savings Plan (RRSP) income 20 320 2070
Other income 21 120 1628 70 307 420 1549
Net business income 22 2070 94409 30 894 20 35
Net professional income 23
Net commission income 24
Net farming income 25
Net fishing income 26
Workers' compensation benefits 27
Social assistance payments 28
Net federal supplements 29
Total income assessed 30 2070 101793 7910 366753 8020 111482
Registered pension plan (RPP) contributions 31 10 65 40 72
RRSP deduction 32 60 394 40 304 50 144
Saskatchewan Pension Plan (SPP) deduction 33
Deduction for elected split-pension amount 34 10 95
Annual union, professional, or like dues 35 20 7 30 17 90 12
Universal Child Care Benefit repayment 36
Child care expenses 37
Disability supports deductions 38
Business investment loss 39
Moving expenses 40
Support payments made 41 40 352
Carrying charges and interest expenses 42 160 59 640 402 100 116
Deductions for CPP or QPP contributions on self-employment and other earnings 43 40 42
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44
Exploration and development expenses 45 100 364 70 161
Other employment expenses 46
Clergy residence deduction 47
Other deductions 48 30 95 40 94 100 217
Total deductions before adjustments 49 320 1118 780 1056 390 1013
Social benefits repayment 50 30 54
Net income after adjustments 51 2070 100675 7910 365688 8020 110416
Canadian Forces personnel and police deduction 52
Employee home relocation loan deduction 53
Security options deductions 54
Other payments deductions 55
Limited partnership losses of other years 56
Non-capital losses of other years 57 80 2784 140 959
Net capital losses of other years 58 170 2039 20 43
Capital gains deduction 59
Northern residents deductions 60
Additional deductions 61 10 810 290 6005 1270 13237
Farming/fishing losses of prior years 62
Total deductions from net income 63 100 3738 590 9006 1290 13325
Taxable income assessed 64 2070 96937 7910 356682 8020 97094
Basic personal amount 65 220 2326 200 2035 7990 82937
Age amount 66 30 157 6870 42306
Spouse or common-law partner amount 67 40 370 1080 7816
Amount for eligible dependant 68
Amount for children 17 and under 69 30 109 10 32 70 221
Amount for infirm dependants age 18 or older 70 10 61
CPP or QPP contributions through employment 71 30 25 30 39 10 7
CPP or QPP contributions self-employment and other eligible earnings 72 40 42
Employment Insurance premiums 73 20 8 20 9 30 5
Employment Insurance premiums on self-employment and other eligible earnings 74
PPIP premiums paid 75
PPIP premiums payable on employment income 76
PPIP premiums payable on self-employment income 77
Canada employment amount 78 20 19 30 30 220 107
Public transit amount 79
Children's fitness amount 80
Home buyers' amount 81
Adoption expenses 82
Pension income amount 83 3060 5869
Caregiver amount 84 10 41
Disability amount 85 90 659
Disability amount transferred from a dependant 86
Interest paid on student loans 87
Tuition, education, and textbook amounts 88 20 81 50 334
Tuition, education, and textbook amounts transferred from a child 89
Amounts transferred from spouse 90 330 1912
Allowable portion of medical expenses 91 20 95 20 41 370 1360
Total tax credits on personal amounts 92 250 470 270 421 8000 21521
Allowable charitable donations and government gifts 93 60 353 90 576 170 191
Eligible cultural, ecological gifts 94
Total tax credit on donations and gifts 95 60 101 90 179 170 54
Total federal non-refundable tax credits 96 290 571 350 600 8000 21575
Federal dividend tax credit 97 30 124 30 24
Overseas employment tax credit 98
Minimum tax carryover 99
Basic federal tax 100 2040 21486 7910 76365 8020 15397
Federal foreign tax credit 101 10 55 50 46 30 10
Federal political contribution tax credit 102
Investment tax credit 103
Labour-sponsored funds tax credit 104
Alternative minimum tax payable 105 10 26
Net federal tax 106 2040 24936 7910 105263 8020 10300
CPP contributions payable on self-employment and other earnings 107 40 84
Employment Insurance premiums payable on self-employment and other eligible earnings 108
Social benefits repayment 109 30 54
Net provincial or territorial tax 110 1090 6280 1050 3486 30 8
Total tax payable 111 2070 31299 7910 108761 8020 10361
Final Basic Table 3A: Taxable returns by major source of Income, Non resident
Item Item code Benefit # Benefit $ Other # Other $
Number of taxable returns 1 140 1500
Number of non-taxable returns 2
Total number of returns 3 140 1500
Employment income 4 60 419 340 2211
Commissions (from employment) 5
Other employment income 6 30 81
Old Age Security pension 7 90 398
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits 8 260 1387
Other pensions or superannuation 9 70 595
Elected split-pension amount 10
Universal Child Care Benefit (UCCB) 11 10 17
Employment Insurance and other benefits 12 130 1600
Taxable amount of dividends 13
Interest and other investment income 14 20 29
Net partnership income 15
Registered disability savings plan (RDSP) income 16
Net rental income 17
Taxable capital gains 18 40 235
Support payments received 19
Registered Retirement Savings Plan (RRSP) income 20 10 65 570 11850
Other income 21 960 27655
Net business income 22
Net professional income 23
Net commission income 24
Net farming income 25
Net fishing income 26
Workers' compensation benefits 27
Social assistance payments 28
Net federal supplements 29
Total income assessed 30 140 2183 1490 44913
Registered pension plan (RPP) contributions 31 10 18 30 57
RRSP deduction 32 10 16 50 316
Saskatchewan Pension Plan (SPP) deduction 33
Deduction for elected split-pension amount 34
Annual union, professional, or like dues 35 10 2 50 31
Universal Child Care Benefit repayment 36
Child care expenses 37
Disability supports deductions 38
Business investment loss 39
Moving expenses 40
Support payments made 41
Carrying charges and interest expenses 42 40 46
Deductions for CPP or QPP contributions on self-employment and other earnings 43
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income 44
Exploration and development expenses 45
Other employment expenses 46
Clergy residence deduction 47
Other deductions 48 30 663
Total deductions before adjustments 49 40 67 180 1169
Social benefits repayment 50
Net income after adjustments 51 140 2115 1490 43740
Canadian Forces personnel and police deduction 52
Employee home relocation loan deduction 53
Security options deductions 54
Other payments deductions 55
Limited partnership losses of other years 56
Non-capital losses of other years 57
Net capital losses of other years 58 10 113
Capital gains deduction 59
Northern residents deductions 60
Additional deductions 61 140 1420
Farming/fishing losses of prior years 62
Total deductions from net income 63 150 1587
Taxable income assessed 64 140 2079 1490 42153
Basic personal amount 65 130 1319 860 8918
Age amount 66 150 758
Spouse or common-law partner amount 67 20 167 110 943
Amount for eligible dependant 68
Amount for children 17 and under 69 30 88 100 349
Amount for infirm dependants age 18 or older 70
CPP or QPP contributions through employment 71 50 12 50 39
CPP or QPP contributions self-employment and other eligible earnings 72
Employment Insurance premiums 73 50 7 50 14
Employment Insurance premiums on self-employment and other eligible earnings 74
PPIP premiums paid 75
PPIP premiums payable on employment income 76
PPIP premiums payable on self-employment income 77
Canada employment amount 78 60 58 70 55
Public transit amount 79
Children's fitness amount 80 10 5
Home buyers' amount 81
Adoption expenses 82
Pension income amount 83 140 271
Caregiver amount 84
Disability amount 85 10 72
Disability amount transferred from a dependant 86
Interest paid on student loans 87 10 4 30 19
Tuition, education, and textbook amounts 88 90 900
Tuition, education, and textbook amounts transferred from a child 89
Amounts transferred from spouse 90 20 76
Allowable portion of medical expenses 91 60 243
Total tax credits on personal amounts 92 130 260 940 1917
Allowable charitable donations and government gifts 93 80 48
Eligible cultural, ecological gifts 94
Total tax credit on donations and gifts 95 80 12
Total federal non-refundable tax credits 96 130 262 960 1929
Federal dividend tax credit 97 10
Overseas employment tax credit 98
Minimum tax carryover 99
Basic federal tax 100 130 266 1490 7406
Federal foreign tax credit 101 40 71
Federal political contribution tax credit 102
Investment tax credit 103
Labour-sponsored funds tax credit 104
Alternative minimum tax payable 105
Net federal tax 106 130 184 1490 8581
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
Net provincial or territorial tax 110 40 7 120 851
Total tax payable 111 140 191 1500 9439
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Date modified:
2013-06-21