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Final Basic Table 3A: Taxable returns by major source of Inc., All Canada
| Item | Item code | Employment | Employment $ | Farming | Farming $ | Fishing | Fishing $ |
|---|---|---|---|---|---|---|---|
| Number of taxable returns | 1 | 11940440 | 0 | 130990 | 0 | 20890 | 0 |
| Number of non-taxable returns | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total number of returns | 3 | 11940440 | 0 | 130990 | 0 | 20890 | 0 |
| Employment income | 4 | 11627030 | 531384363 | 39260 | 860550 | 3320 | 24304 |
| Commissions (from employment) | 5 | 359890 | 8946614 | 440 | 26957 | 0 | 0 |
| Other employment income | 6 | 1343480 | 8711163 | 7000 | 21545 | 680 | 957 |
| Old Age Security pension | 7 | 169540 | 792440 | 23500 | 129918 | 930 | 4781 |
| CPP or QPP benefits | 8 | 569120 | 3171318 | 31940 | 183599 | 1990 | 8736 |
| Other pensions or superannuation | 9 | 271900 | 3737705 | 7980 | 118922 | 90 | 1170 |
| Employment Insurance benefits | 10 | 1867820 | 10400238 | 5010 | 27020 | 18910 | 222893 |
| Taxable amount of dividends | 11 | 1621610 | 4866918 | 45100 | 100123 | 2530 | 12475 |
| interest & other invest. income | 12 | 2981780 | 3703068 | 77950 | 217231 | 5470 | 6649 |
| Annuity income | 13 | 100030 | 846745 | 12690 | 93829 | 120 | 877 |
| Net rental income | 14 | 596100 | 175411 | 9070 | 22049 | 780 | 1388 |
| Taxable capital gains | 15 | 1023750 | 3386686 | 37180 | 279094 | 1320 | 4678 |
| RRSP income | 16 | 1213050 | 6066218 | 8110 | 61671 | 1490 | 5846 |
| Net business income | 17 | 468290 | 334379 | 10000 | 63388 | 580 | 908 |
| Net professional income | 18 | 90270 | 444115 | 330 | 4447 | 0 | 0 |
| Net commission income | 19 | 36870 | 72687 | 310 | 3934 | 0 | 0 |
| Net farming income | 20 | 94770 | -298330 | 127160 | 2011376 | 240 | -1801 |
| Net fishing income | 21 | 8950 | 16786 | 290 | 130 | 20790 | 410945 |
| Tax-exempt income | 22 | 481210 | 2140441 | 6680 | 20592 | 480 | 2092 |
| Other income | 23 | 1672200 | 11139717 | 64520 | 235413 | 2840 | 7964 |
| Total income assessed | 24 | 11939960 | 600040270 | 130990 | 4481788 | 20890 | 714918 |
| RPP deduction | 25 | 3924330 | 10441646 | 7670 | 13895 | 70 | 122 |
| RRSP contributions | 26 | 5264450 | 24080112 | 34440 | 202468 | 5040 | 28010 |
| Annual union, professional, or like dues | 27 | 4451920 | 2790243 | 9330 | 3419 | 4090 | 800 |
| Child care expenses | 28 | 867760 | 2689511 | 3100 | 4197 | 420 | 1343 |
| Carrying charges and interest expenses | 29 | 1200380 | 1505096 | 12580 | 17944 | 770 | 502 |
| CPP/QPP contrib. on self-empl./other earning | 30 | 189290 | 44068 | 78290 | 55175 | 16130 | 12726 |
| Other employment expenses | 31 | 722660 | 3389837 | 1560 | 5862 | 350 | 1164 |
| Clergy residence deduction | 32 | 21580 | 264570 | 10 | 130 | 0 | 0 |
| Other deductions (from total income) | 33 | 660060 | 2682787 | 7520 | 20879 | 2310 | 6980 |
| Total deduction before adjustment | 34 | 8979300 | 47901885 | 99860 | 323892 | 17940 | 51710 |
| Social benefits repayment | 35 | 157330 | 259159 | 3430 | 10211 | 2280 | 5775 |
| Net income after adjustment | 36 | 11939760 | 551881763 | 130790 | 4148671 | 20890 | 657433 |
| Capital gains deduction | 37 | 16700 | 304839 | 10070 | 340534 | 0 | 0 |
| Losses from other years | 38 | 237340 | 495279 | 12480 | 59613 | 240 | 686 |
| Additional deductions (from net income) | 39 | 741210 | 6072437 | 8970 | 27185 | 1400 | 4909 |
| Total deductions (from net income) | 40 | 976430 | 6874143 | 29210 | 427332 | 1650 | 5818 |
| Taxable income assessed | 41 | 11939670 | 545008429 | 130730 | 3730387 | 20890 | 651615 |
| Basic personal amount | 42 | 11933360 | 102778617 | 130950 | 1132398 | 20890 | 180648 |
| Age amount | 43 | 122630 | 348877 | 19210 | 63882 | 750 | 1977 |
| Spouse & elig. depend. & adoption amt. | 44 | 1686130 | 10152645 | 16840 | 76241 | 2920 | 17141 |
| CPP or QPP contributions | 45 | 11422760 | 16050148 | 94160 | 139845 | 16570 | 26365 |
| Employment Insurance premiums | 46 | 10955780 | 6485161 | 25580 | 10653 | 19480 | 9116 |
| Pension income amount | 47 | 308220 | 299190 | 17180 | 16448 | 200 | 202 |
| Caregiver amount | 48 | 104240 | 429250 | 920 | 2982 | 490 | 1812 |
| Disability amount | 49 | 124220 | 985274 | 1460 | 10557 | 220 | 1797 |
| Tuition and education amounts | 50 | 1592730 | 6255106 | 8440 | 28422 | 2060 | 7310 |
| Interest paid on student loans | 51 | 617760 | 358917 | 350 | 204 | 200 | 107 |
| Amounts transferred from spouse | 52 | 160440 | 553713 | 3610 | 11744 | 290 | 959 |
| Allowable amt. of med. expenses | 53 | 1388800 | 2252053 | 34540 | 68109 | 4460 | 7114 |
| Total tax credits | 54 | 11937730 | 22031377 | 130970 | 225887 | 20890 | 36263 |
| Charitable donations & gov. gifts | 55 | 3768910 | 4268494 | 57100 | 103545 | 7100 | 5483 |
| Cultural and ecological gifts | 56 | 11420 | 246717 | 0 | 0 | 0 | 0 |
| Donations & gifts | 57 | 3719960 | 1237395 | 56560 | 28769 | 6950 | 1442 |
| Total non-refundable tax credits | 58 | 11937810 | 23268772 | 130970 | 254656 | 20890 | 37705 |
| Basic federal tax | 59 | 11852880 | 75852637 | 110830 | 366818 | 19250 | 68518 |
| Fed. dividend tax credit | 60 | 1441060 | 647966 | 41890 | 13324 | 2250 | 1662 |
| CPP contrib. on self-employ. earning | 61 | 158710 | 73859 | 66930 | 90875 | 16370 | 24584 |
| Net federal tax | 62 | 11842910 | 75281118 | 110010 | 362310 | 18710 | 65377 |
| Net provincial tax | 63 | 8334010 | 31421569 | 79000 | 172517 | 17990 | 43936 |
| Total tax payable | 64 | 11940440 | 107051015 | 130990 | 635924 | 20890 | 139792 |
| Item | Item code | Professional Inc. | Professional Inc. $ | Sales (self-employed) | Sales (self-employed) $ | Proprietorships/partner. | Proprietorships/partner. $ |
|---|---|---|---|---|---|---|---|
| Number of taxable returns | 1 | 198200 | 0 | 61590 | 0 | 833590 | 0 |
| Number of non-taxable returns | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total number of returns | 3 | 198200 | 0 | 61590 | 0 | 833590 | 0 |
| Employment income | 4 | 41740 | 976200 | 10600 | 119146 | 184880 | 3122948 |
| Commissions (from employment) | 5 | 1210 | 20194 | 1930 | 77616 | 5030 | 312574 |
| Other employment income | 6 | 18770 | 72480 | 3480 | 15651 | 34850 | 129623 |
| Old Age Security pension | 7 | 12950 | 68820 | 3610 | 19125 | 38700 | 202230 |
| CPP or QPP benefits | 8 | 19090 | 141144 | 6430 | 44083 | 71590 | 386393 |
| Other pensions or superannuation | 9 | 7720 | 175091 | 1810 | 29948 | 24910 | 406355 |
| Employment Insurance benefits | 10 | 2110 | 11084 | 660 | 2332 | 21030 | 104370 |
| Taxable amount of dividends | 11 | 59130 | 348363 | 13880 | 46085 | 112200 | 468994 |
| interest & other invest. income | 12 | 92040 | 289198 | 22300 | 31019 | 226290 | 389378 |
| Annuity income | 13 | 6920 | 143100 | 1200 | 21616 | 15610 | 120174 |
| Net rental income | 14 | 19610 | 56685 | 7820 | 8665 | 76630 | 133896 |
| Taxable capital gains | 15 | 41580 | 292107 | 9950 | 42702 | 89410 | 505554 |
| RRSP income | 16 | 16330 | 102919 | 6690 | 30037 | 71350 | 281637 |
| Net business income | 17 | 7070 | 3016 | 2650 | 5185 | 828750 | 19320115 |
| Net professional income | 18 | 197810 | 19562681 | 440 | 1855 | 4160 | 109725 |
| Net commission income | 19 | 540 | 2289 | 61450 | 2703124 | 2800 | 18129 |
| Net farming income | 20 | 2380 | -10422 | 410 | -508 | 18140 | -48523 |
| Net fishing income | 21 | 0 | 0 | 0 | 0 | 230 | 55 |
| Tax-exempt income | 22 | 1330 | 4359 | 700 | 2328 | 20980 | 82169 |
| Other income | 23 | 59190 | 237344 | 12650 | 29205 | 113460 | 348759 |
| Total income assessed | 24 | 198200 | 22496663 | 61590 | 3229215 | 833590 | 26395016 |
| RPP deduction | 25 | 7070 | 18224 | 1270 | 1699 | 22300 | 39987 |
| RRSP contributions | 26 | 122260 | 1484723 | 29890 | 264970 | 256950 | 1493782 |
| Annual union, professional, or like dues | 27 | 18450 | 16460 | 3990 | 1793 | 52890 | 20669 |
| Child care expenses | 28 | 18550 | 76423 | 4580 | 18236 | 56130 | 165500 |
| Carrying charges and interest expenses | 29 | 39580 | 167214 | 9360 | 21421 | 66040 | 132466 |
| CPP/QPP contrib. on self-empl./other earning | 30 | 174240 | 229387 | 55210 | 63072 | 736100 | 583088 |
| Other employment expenses | 31 | 2260 | 10132 | 1850 | 15737 | 13600 | 78729 |
| Clergy residence deduction | 32 | 190 | 897 | 0 | 0 | 200 | 1607 |
| Other deductions (from total income) | 33 | 18830 | 271714 | 3510 | 30576 | 33600 | 205886 |
| Total deduction before adjustment | 34 | 190510 | 2274031 | 58790 | 417478 | 784190 | 2719826 |
| Social benefits repayment | 35 | 7730 | 33492 | 1120 | 3890 | 6260 | 20223 |
| Net income after adjustment | 36 | 197970 | 20189877 | 61490 | 2809470 | 832270 | 23664862 |
| Capital gains deduction | 37 | 450 | 17053 | 60 | 1683 | 2130 | 50365 |
| Losses from other years | 38 | 15070 | 60369 | 4190 | 14782 | 32020 | 144196 |
| Additional deductions (from net income) | 39 | 2760 | 23677 | 880 | 2795 | 30600 | 128707 |
| Total deductions (from net income) | 40 | 17970 | 101099 | 4970 | 19260 | 63120 | 323730 |
| Taxable income assessed | 41 | 197970 | 20088778 | 61490 | 2790210 | 831990 | 23345048 |
| Basic personal amount | 42 | 197230 | 1702267 | 61560 | 531007 | 832640 | 7182096 |
| Age amount | 43 | 5320 | 14293 | 2470 | 7873 | 33690 | 111532 |
| Spouse & elig. depend. & adoption amt. | 44 | 19640 | 119337 | 8350 | 44949 | 122470 | 683547 |
| CPP or QPP contributions | 45 | 183420 | 486870 | 56970 | 131742 | 772940 | 1266839 |
| Employment Insurance premiums | 46 | 28350 | 10017 | 7610 | 2221 | 129540 | 38925 |
| Pension income amount | 47 | 12370 | 12122 | 2480 | 2413 | 33620 | 32270 |
| Caregiver amount | 48 | 1380 | 5751 | 580 | 2156 | 5590 | 21988 |
| Disability amount | 49 | 2080 | 16396 | 300 | 2328 | 7660 | 59664 |
| Tuition and education amounts | 50 | 29560 | 153807 | 7140 | 27744 | 62610 | 228334 |
| Interest paid on student loans | 51 | 8510 | 7347 | 870 | 414 | 14540 | 8474 |
| Amounts transferred from spouse | 52 | 2660 | 8181 | 770 | 2180 | 11430 | 34267 |
| Allowable amt. of med. expenses | 53 | 37660 | 102296 | 13190 | 25383 | 170260 | 268823 |
| Total tax credits | 54 | 197250 | 361438 | 61560 | 107606 | 832800 | 1402810 |
| Charitable donations & gov. gifts | 55 | 102950 | 352079 | 24420 | 54984 | 212190 | 342430 |
| Cultural and ecological gifts | 56 | 360 | 14048 | 20 | 1046 | 590 | 22107 |
| Donations & gifts | 57 | 102460 | 103660 | 24390 | 15707 | 210030 | 101279 |
| Total non-refundable tax credits | 58 | 197400 | 465097 | 61560 | 123313 | 832800 | 1504089 |
| Basic federal tax | 59 | 178420 | 4203239 | 53340 | 414432 | 642100 | 2681366 |
| Fed. dividend tax credit | 60 | 54770 | 46414 | 12630 | 6137 | 100460 | 62467 |
| CPP contrib. on self-employ. earning | 61 | 128180 | 323288 | 42680 | 94438 | 630250 | 978892 |
| Net federal tax | 62 | 178130 | 4171213 | 53320 | 412284 | 641200 | 2638594 |
| Net provincial tax | 63 | 120460 | 1720583 | 34040 | 168032 | 409070 | 1091231 |
| Total tax payable | 64 | 198200 | 6248131 | 61590 | 678762 | 833590 | 4728842 |
| Item | Item code | Investment | Investment $ | Pension | Pension $ | Grand total | Grand total $ |
|---|---|---|---|---|---|---|---|
| Number of taxable returns | 1 | 581550 | 0 | 2530690 | 0 | 16297920 | 0 |
| Number of non-taxable returns | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total number of returns | 3 | 581550 | 0 | 2530690 | 0 | 16297920 | 0 |
| Employment income | 4 | 182830 | 6109577 | 305880 | 2435823 | 12395540 | 545032911 |
| Commissions (from employment) | 5 | 10250 | 1376714 | 5740 | 192810 | 384490 | 10953478 |
| Other employment income | 6 | 39940 | 296567 | 363160 | 366100 | 1811360 | 9614086 |
| Old Age Security pension | 7 | 234390 | 1266729 | 1893930 | 10532102 | 2377540 | 13016144 |
| CPP or QPP benefits | 8 | 284000 | 1644816 | 2315830 | 17173166 | 3299980 | 22753255 |
| Other pensions or superannuation | 9 | 96750 | 1285560 | 1982220 | 39951356 | 2393390 | 45706106 |
| Employment Insurance benefits | 10 | 12770 | 70303 | 26890 | 115467 | 1955200 | 10953707 |
| Taxable amount of dividends | 11 | 388060 | 15764457 | 704290 | 1183505 | 2946790 | 22790920 |
| interest & other invest. income | 12 | 439480 | 5938865 | 1537430 | 3765723 | 5382740 | 14341131 |
| Annuity income | 13 | 135740 | 2028412 | 1051660 | 8560290 | 1323970 | 11815044 |
| Net rental income | 14 | 190180 | 2515547 | 126390 | 204516 | 1026570 | 3118156 |
| Taxable capital gains | 15 | 284800 | 11377028 | 473820 | 1057778 | 1961810 | 16945626 |
| RRSP income | 16 | 40530 | 248405 | 231700 | 1263183 | 1589260 | 8059916 |
| Net business income | 17 | 49760 | 385178 | 79530 | 116700 | 1446620 | 20228870 |
| Net professional income | 18 | 11300 | 320541 | 19990 | 109730 | 324310 | 20553147 |
| Net commission income | 19 | 3960 | 46912 | 5630 | 13533 | 111550 | 2860608 |
| Net farming income | 20 | 18040 | 5771 | 27380 | -32517 | 288510 | 1625047 |
| Net fishing income | 21 | 270 | 3945 | 390 | 1126 | 30920 | 433000 |
| Tax-exempt income | 22 | 23610 | 93930 | 400900 | 1077301 | 935890 | 3423213 |
| Other income | 23 | 247650 | 1737154 | 692780 | 1444319 | 2865280 | 15179877 |
| Total income assessed | 24 | 581550 | 52518065 | 2530690 | 89532017 | 16297440 | 799407953 |
| RPP deduction | 25 | 21200 | 43356 | 65580 | 71567 | 4049490 | 10630495 |
| RRSP contributions | 26 | 141010 | 1096089 | 165010 | 690709 | 6019040 | 29340863 |
| Annual union, professional, or like dues | 27 | 43210 | 17894 | 201980 | 30506 | 4785870 | 2881783 |
| Child care expenses | 28 | 11300 | 30442 | 1290 | 1812 | 963140 | 2987465 |
| Carrying charges and interest expenses | 29 | 236570 | 1125204 | 694070 | 443915 | 2259340 | 3413761 |
| CPP/QPP contrib. on self-empl./other earning | 30 | 34750 | 18177 | 15220 | 5226 | 1299230 | 1010919 |
| Other employment expenses | 31 | 12740 | 149755 | 12990 | 61595 | 768000 | 3712811 |
| Clergy residence deduction | 32 | 210 | 923 | 1020 | 7209 | 23210 | 275336 |
| Other deductions (from total income) | 33 | 63220 | 708769 | 109530 | 502253 | 898580 | 4429845 |
| Total deduction before adjustment | 34 | 366090 | 3194632 | 993460 | 1817670 | 11490140 | 58701123 |
| Social benefits repayment | 35 | 82270 | 307642 | 149930 | 363242 | 410350 | 1003633 |
| Net income after adjustment | 36 | 581130 | 49042157 | 2530690 | 87351105 | 16294990 | 739745338 |
| Capital gains deduction | 37 | 21760 | 1843277 | 3750 | 39187 | 54930 | 2597160 |
| Losses from other years | 38 | 76010 | 565765 | 129280 | 207850 | 506630 | 1548541 |
| Additional deductions (from net income) | 39 | 37270 | 240781 | 486300 | 1305729 | 1309390 | 7806220 |
| Total deductions (from net income) | 40 | 126470 | 2651477 | 604250 | 1552770 | 1824080 | 11955630 |
| Taxable income assessed | 41 | 580960 | 46392122 | 2530520 | 85811435 | 16294220 | 727818023 |
| Basic personal amount | 42 | 574370 | 4956854 | 2530540 | 21864183 | 16281530 | 140328069 |
| Age amount | 43 | 143210 | 423996 | 1701480 | 5730369 | 2028750 | 6702800 |
| Spouse & elig. depend. & adoption amt. | 44 | 31330 | 162810 | 236640 | 909681 | 2124310 | 12166350 |
| CPP or QPP contributions | 45 | 177270 | 186478 | 151370 | 70319 | 12875460 | 18358606 |
| Employment Insurance premiums | 46 | 88510 | 34765 | 177920 | 41217 | 11432780 | 6632075 |
| Pension income amount | 47 | 186120 | 180609 | 2255640 | 2238468 | 2815830 | 2781723 |
| Caregiver amount | 48 | 3430 | 14425 | 15550 | 55806 | 132170 | 534170 |
| Disability amount | 49 | 17880 | 118863 | 125750 | 829712 | 279570 | 2024590 |
| Tuition and education amounts | 50 | 41010 | 203439 | 49110 | 153140 | 1792670 | 7057302 |
| Interest paid on student loans | 51 | 2430 | 1366 | 650 | 238 | 645300 | 377068 |
| Amounts transferred from spouse | 52 | 11240 | 35023 | 259930 | 867112 | 450370 | 1513178 |
| Allowable amt. of med. expenses | 53 | 157110 | 628495 | 870810 | 2081222 | 2676820 | 5433495 |
| Total tax credits | 54 | 574450 | 1039170 | 2530540 | 5223215 | 16286190 | 30427766 |
| Charitable donations & gov. gifts | 55 | 248190 | 1219113 | 1309680 | 1388487 | 5730530 | 7734615 |
| Cultural and ecological gifts | 56 | 1060 | 45091 | 3200 | 29751 | 16650 | 358861 |
| Donations & gifts | 57 | 246430 | 360772 | 1303930 | 381518 | 5670700 | 2230543 |
| Total non-refundable tax credits | 58 | 574530 | 1399942 | 2530540 | 5604733 | 16286490 | 32658309 |
| Basic federal tax | 59 | 556430 | 6923014 | 2474350 | 8428624 | 15887610 | 98938648 |
| Fed. dividend tax credit | 60 | 383380 | 2101705 | 671740 | 157403 | 2708190 | 3037078 |
| CPP contrib. on self-employ. earning | 61 | 28140 | 28626 | 8690 | 6374 | 1079950 | 1620935 |
| Net federal tax | 62 | 554800 | 6791375 | 2473210 | 8373834 | 15872290 | 98096105 |
| Net provincial tax | 63 | 406360 | 2877214 | 1650760 | 3428217 | 11051680 | 40923300 |
| Total tax payable | 64 | 581550 | 10008937 | 2530690 | 12174579 | 16297920 | 141665982 |
- Date modified:
- 2008-05-06