Final Basic Table 2A: Taxable returns by total income class, Nova Scotia
All money figures in thousands of dollars
Item |
Item code |
Grand total # |
Grand total $ |
Loss and nil # |
Loss and nil $ |
1 - 4999 # |
1 - 4999 $ |
Number of taxable returns |
1 |
509110 |
|
10 |
|
1040 |
|
Number of non-taxable returns |
2 |
|
|
|
|
|
|
Total number of returns |
3 |
509110 |
|
10 |
|
1040 |
|
Employment income |
4 |
367900 |
15424069 |
|
|
420 |
856 |
Commissions (from employment) |
5 |
9940 |
239466 |
|
|
|
|
Other employment income |
6 |
44330 |
193396 |
|
|
20 |
20 |
Old Age Security pension |
7 |
87760 |
537291 |
|
|
20 |
18 |
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
140750 |
986145 |
|
|
80 |
84 |
Other pensions or superannuation |
9 |
107020 |
2287169 |
|
|
30 |
48 |
Elected split-pension amount |
10 |
35910 |
412084 |
|
|
|
|
Universal Child Care Benefit (UCCB) |
11 |
23170 |
32192 |
|
|
60 |
45 |
Employment Insurance and other benefits |
12 |
91850 |
704809 |
|
|
100 |
210 |
Taxable amount of dividends |
13 |
85190 |
1201378 |
|
|
20 |
6 |
Interest and other investment income |
14 |
112390 |
192614 |
|
|
50 |
6 |
Net partnership income |
15 |
2580 |
2945 |
|
|
|
|
Registered disability savings plan (RDSP) income |
16 |
|
|
|
|
|
|
Net rental income |
17 |
15750 |
49741 |
|
|
20 |
-151 |
Taxable capital gains |
18 |
33990 |
252201 |
|
|
|
|
Support payments received |
19 |
2210 |
27383 |
|
|
|
|
Registered Retirement Savings Plan (RRSP) income |
20 |
52640 |
293679 |
|
|
40 |
20 |
Other income |
21 |
82170 |
404409 |
|
|
20 |
10 |
Net business income |
22 |
33930 |
424521 |
|
|
530 |
2140 |
Net professional income |
23 |
5850 |
275009 |
|
|
40 |
187 |
Net commission income |
24 |
3590 |
70130 |
|
|
30 |
90 |
Net farming income |
25 |
3240 |
16883 |
|
|
30 |
101 |
Net fishing income |
26 |
5210 |
94391 |
|
|
|
|
Workers' compensation benefits |
27 |
14300 |
91321 |
|
|
|
|
Social assistance payments |
28 |
2670 |
7184 |
|
|
|
|
Net federal supplements |
29 |
17180 |
36423 |
|
|
10 |
4 |
Total income assessed |
30 |
509110 |
24256832 |
10 |
-93 |
1040 |
3757 |
Registered pension plan (RPP) contributions |
31 |
142580 |
475568 |
|
|
60 |
19 |
RRSP deduction |
32 |
126970 |
580207 |
|
|
30 |
26 |
Saskatchewan Pension Plan (SPP) deduction |
33 |
|
|
|
|
|
|
Deduction for elected split-pension amount |
34 |
39110 |
425650 |
|
|
|
|
Annual union, professional, or like dues |
35 |
134440 |
86303 |
|
|
60 |
8 |
Universal Child Care Benefit repayment |
36 |
100 |
54 |
|
|
|
|
Child care expenses |
37 |
25710 |
96463 |
|
|
30 |
39 |
Disability supports deductions |
38 |
20 |
95 |
|
|
|
|
Business investment loss |
39 |
160 |
2534 |
|
|
|
|
Moving expenses |
40 |
2940 |
16059 |
|
|
|
|
Support payments made |
41 |
2560 |
25429 |
|
|
|
|
Carrying charges and interest expenses |
42 |
49850 |
73156 |
|
|
|
|
Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
29420 |
22436 |
|
|
610 |
41 |
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
|
|
|
|
|
|
Exploration and development expenses |
45 |
1030 |
13529 |
|
|
|
|
Other employment expenses |
46 |
22040 |
87044 |
|
|
|
|
Clergy residence deduction |
47 |
850 |
9122 |
|
|
|
|
Other deductions |
48 |
22550 |
37283 |
|
|
20 |
11 |
Total deductions before adjustments |
49 |
339730 |
1950935 |
|
|
710 |
180 |
Social benefits repayment |
50 |
13640 |
33689 |
|
|
|
|
Net income after adjustments |
51 |
509050 |
22273889 |
|
|
1020 |
3606 |
Canadian Forces personnel and police deduction |
52 |
1300 |
21900 |
|
|
|
|
Employee home relocation loan deduction |
53 |
30 |
5 |
|
|
|
|
Security options deductions |
54 |
510 |
14260 |
|
|
|
|
Other payments deductions |
55 |
33420 |
134874 |
|
|
20 |
15 |
Limited partnership losses of other years |
56 |
20 |
31 |
|
|
|
|
Non-capital losses of other years |
57 |
590 |
4369 |
|
|
|
|
Net capital losses of other years |
58 |
10220 |
25191 |
|
|
|
|
Capital gains deduction |
59 |
930 |
66453 |
|
|
|
|
Northern residents deductions |
60 |
560 |
1353 |
|
|
|
|
Additional deductions |
61 |
2720 |
6704 |
|
|
|
|
Farming/fishing losses of prior years |
62 |
150 |
1337 |
|
|
|
|
Total deductions from net income |
63 |
49270 |
276477 |
|
|
20 |
32 |
Taxable income assessed |
64 |
509030 |
21997811 |
|
|
1020 |
3575 |
Basic personal amount |
65 |
509100 |
5266314 |
10 |
80 |
1030 |
6676 |
Age amount |
66 |
89530 |
504421 |
|
|
30 |
39 |
Spouse or common-law partner amount |
67 |
36890 |
236605 |
|
|
80 |
349 |
Amount for eligible dependant |
68 |
17260 |
166695 |
|
|
30 |
164 |
Amount for children 17 and under |
69 |
75730 |
262785 |
|
|
130 |
198 |
Amount for infirm dependants age 18 or older |
70 |
550 |
1927 |
|
|
|
|
CPP or QPP contributions through employment |
71 |
336740 |
503406 |
|
|
340 |
41 |
CPP or QPP contributions self-employment and other eligible earnings |
72 |
29420 |
22436 |
|
|
610 |
41 |
Employment Insurance premiums |
73 |
347730 |
188425 |
|
|
310 |
18 |
Employment Insurance premiums on self-employment and other eligible earnings |
74 |
90 |
35 |
|
|
|
|
PPIP premiums paid |
75 |
|
|
|
|
|
|
PPIP premiums payable on employment income |
76 |
|
|
|
|
|
|
PPIP premiums payable on self-employment income |
77 |
|
|
|
|
|
|
Canada employment amount |
78 |
380220 |
389450 |
|
|
310 |
196 |
Public transit amount |
79 |
12760 |
7194 |
|
|
|
|
Children's fitness amount |
80 |
36410 |
20093 |
|
|
10 |
6 |
Home buyers' amount |
81 |
4070 |
18975 |
|
|
|
|
Adoption expenses |
82 |
120 |
495 |
|
|
|
|
Pension income amount |
83 |
130250 |
255420 |
|
|
20 |
11 |
Caregiver amount |
84 |
3730 |
13486 |
|
|
|
|
Disability amount |
85 |
13820 |
99659 |
|
|
|
|
Disability amount transferred from a dependant |
86 |
6550 |
61201 |
|
|
|
|
Interest paid on student loans |
87 |
23560 |
13622 |
|
|
20 |
2 |
Tuition, education, and textbook amounts |
88 |
28140 |
144804 |
|
|
|
|
Tuition, education, and textbook amounts transferred from a child |
89 |
18310 |
94195 |
|
|
|
|
Amounts transferred from spouse |
90 |
19130 |
87623 |
|
|
30 |
65 |
Allowable portion of medical expenses |
91 |
129720 |
243440 |
|
|
160 |
172 |
Total tax credits on personal amounts |
92 |
509100 |
1290406 |
10 |
17 |
1030 |
1207 |
Allowable charitable donations and government gifts |
93 |
154900 |
177679 |
|
|
20 |
6 |
Eligible cultural, ecological gifts |
94 |
130 |
439 |
|
|
|
|
Total tax credit on donations and gifts |
95 |
153450 |
48425 |
|
|
20 |
1 |
Total federal non-refundable tax credits |
96 |
509100 |
1338830 |
10 |
17 |
1030 |
1209 |
Federal dividend tax credit |
97 |
81960 |
175152 |
|
|
|
|
Overseas employment tax credit |
98 |
470 |
4866 |
|
|
|
|
Minimum tax carryover |
99 |
850 |
2145 |
|
|
|
|
Basic federal tax |
100 |
448800 |
2329466 |
|
|
300 |
44 |
Federal foreign tax credit |
101 |
20470 |
13137 |
|
|
|
|
Federal political contribution tax credit |
102 |
3580 |
561 |
|
|
|
|
Investment tax credit |
103 |
1890 |
2674 |
|
|
|
|
Labour-sponsored funds tax credit |
104 |
140 |
88 |
|
|
|
|
Alternative minimum tax payable |
105 |
990 |
3473 |
|
|
|
|
Net federal tax |
106 |
448370 |
2313218 |
|
|
310 |
45 |
CPP contributions payable on self-employment and other earnings |
107 |
29420 |
44872 |
|
|
610 |
81 |
Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
90 |
35 |
|
|
|
|
Social benefits repayment |
109 |
13640 |
33689 |
|
|
|
|
Net provincial or territorial tax |
110 |
497470 |
1866192 |
|
|
380 |
44 |
Total tax payable |
111 |
509110 |
4258006 |
10 |
5 |
1040 |
170 |
Final Basic Table 2A: Taxable returns by total Inc. class, Nova Scotia
Item |
Item code |
5000 - 9999 # |
5000 - 9999 $ |
10000 - 14999 # |
10000 - 14999 $ |
15000 - 19999 # |
15000 - 19999 $ |
Number of taxable returns |
1 |
6810 |
|
23730 |
|
43940 |
|
Number of non-taxable returns |
2 |
|
|
|
|
|
|
Total number of returns |
3 |
6810 |
|
23730 |
|
43940 |
|
Employment income |
4 |
2980 |
19274 |
14560 |
142181 |
26470 |
357835 |
Commissions (from employment) |
5 |
40 |
34 |
260 |
390 |
600 |
1632 |
Other employment income |
6 |
230 |
638 |
1030 |
2955 |
2100 |
6314 |
Old Age Security pension |
7 |
30 |
68 |
1390 |
8515 |
10400 |
64014 |
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
1040 |
6522 |
5430 |
32750 |
15240 |
97200 |
Other pensions or superannuation |
9 |
70 |
228 |
950 |
4311 |
6320 |
30827 |
Elected split-pension amount |
10 |
190 |
1316 |
2410 |
18466 |
4810 |
40092 |
Universal Child Care Benefit (UCCB) |
11 |
510 |
632 |
1810 |
2473 |
2330 |
3232 |
Employment Insurance and other benefits |
12 |
660 |
2897 |
6170 |
36163 |
11770 |
79835 |
Taxable amount of dividends |
13 |
260 |
112 |
1240 |
629 |
3020 |
2461 |
Interest and other investment income |
14 |
640 |
459 |
2700 |
2319 |
6680 |
6159 |
Net partnership income |
15 |
|
|
20 |
28 |
30 |
28 |
Registered disability savings plan (RDSP) income |
16 |
|
|
|
|
|
|
Net rental income |
17 |
150 |
213 |
490 |
1099 |
810 |
1662 |
Taxable capital gains |
18 |
140 |
148 |
540 |
614 |
1170 |
1447 |
Support payments received |
19 |
10 |
29 |
100 |
506 |
240 |
1566 |
Registered Retirement Savings Plan (RRSP) income |
20 |
390 |
998 |
1380 |
4858 |
2540 |
8825 |
Other income |
21 |
480 |
987 |
2130 |
5882 |
4490 |
12603 |
Net business income |
22 |
2960 |
19183 |
4040 |
33716 |
3670 |
34851 |
Net professional income |
23 |
200 |
1174 |
290 |
2471 |
330 |
3152 |
Net commission income |
24 |
170 |
955 |
280 |
1781 |
350 |
2518 |
Net farming income |
25 |
100 |
444 |
190 |
789 |
250 |
573 |
Net fishing income |
26 |
70 |
230 |
280 |
913 |
400 |
2049 |
Workers' compensation benefits |
27 |
40 |
42 |
240 |
300 |
920 |
2796 |
Social assistance payments |
28 |
50 |
100 |
350 |
671 |
760 |
1798 |
Net federal supplements |
29 |
30 |
41 |
700 |
863 |
6640 |
16344 |
Total income assessed |
30 |
6810 |
56747 |
23730 |
305642 |
43940 |
779812 |
Registered pension plan (RPP) contributions |
31 |
150 |
75 |
730 |
401 |
2360 |
1594 |
RRSP deduction |
32 |
250 |
320 |
1110 |
1147 |
2700 |
3368 |
Saskatchewan Pension Plan (SPP) deduction |
33 |
|
|
|
|
|
|
Deduction for elected split-pension amount |
34 |
|
|
80 |
115 |
750 |
1374 |
Annual union, professional, or like dues |
35 |
310 |
60 |
1430 |
259 |
3300 |
684 |
Universal Child Care Benefit repayment |
36 |
|
|
|
|
|
|
Child care expenses |
37 |
240 |
388 |
760 |
1157 |
1430 |
3035 |
Disability supports deductions |
38 |
|
|
|
|
|
|
Business investment loss |
39 |
|
|
|
|
|
|
Moving expenses |
40 |
20 |
52 |
50 |
95 |
170 |
299 |
Support payments made |
41 |
10 |
29 |
10 |
25 |
30 |
73 |
Carrying charges and interest expenses |
42 |
80 |
72 |
400 |
255 |
1450 |
575 |
Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
3300 |
563 |
4030 |
1336 |
3430 |
1626 |
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
|
|
|
|
|
|
Exploration and development expenses |
45 |
|
|
|
|
|
|
Other employment expenses |
46 |
40 |
51 |
170 |
283 |
500 |
717 |
Clergy residence deduction |
47 |
|
|
|
|
|
|
Other deductions |
48 |
120 |
77 |
870 |
294 |
1960 |
838 |
Total deductions before adjustments |
49 |
3760 |
1691 |
7690 |
5386 |
13990 |
14218 |
Social benefits repayment |
50 |
|
|
|
|
|
|
Net income after adjustments |
51 |
6800 |
55112 |
23720 |
300362 |
43940 |
765605 |
Canadian Forces personnel and police deduction |
52 |
|
|
|
|
|
|
Employee home relocation loan deduction |
53 |
|
|
|
|
|
|
Security options deductions |
54 |
|
|
|
|
|
|
Other payments deductions |
55 |
110 |
184 |
1290 |
1834 |
8170 |
20939 |
Limited partnership losses of other years |
56 |
|
|
|
|
|
|
Non-capital losses of other years |
57 |
10 |
42 |
70 |
140 |
100 |
306 |
Net capital losses of other years |
58 |
10 |
4 |
70 |
28 |
240 |
146 |
Capital gains deduction |
59 |
|
|
|
|
10 |
28 |
Northern residents deductions |
60 |
|
|
|
|
10 |
18 |
Additional deductions |
61 |
|
|
40 |
42 |
210 |
218 |
Farming/fishing losses of prior years |
62 |
|
|
|
|
20 |
75 |
Total deductions from net income |
63 |
140 |
233 |
1470 |
2055 |
8640 |
21730 |
Taxable income assessed |
64 |
6800 |
54888 |
23720 |
298307 |
43940 |
743882 |
Basic personal amount |
65 |
6810 |
66115 |
23730 |
242790 |
43940 |
454036 |
Age amount |
66 |
70 |
318 |
1780 |
11348 |
11090 |
71453 |
Spouse or common-law partner amount |
67 |
360 |
2321 |
770 |
3812 |
1560 |
6607 |
Amount for eligible dependant |
68 |
210 |
1821 |
280 |
2530 |
360 |
3237 |
Amount for children 17 and under |
69 |
570 |
1782 |
1320 |
4418 |
2500 |
8258 |
Amount for infirm dependants age 18 or older |
70 |
|
|
|
|
20 |
64 |
CPP or QPP contributions through employment |
71 |
2070 |
392 |
12340 |
4345 |
23960 |
12925 |
CPP or QPP contributions self-employment and other eligible earnings |
72 |
3300 |
563 |
4030 |
1336 |
3430 |
1626 |
Employment Insurance premiums |
73 |
2500 |
327 |
13370 |
2426 |
25120 |
6123 |
Employment Insurance premiums on self-employment and other eligible earnings |
74 |
10 |
1 |
10 |
2 |
10 |
2 |
PPIP premiums paid |
75 |
|
|
|
|
|
|
PPIP premiums payable on employment income |
76 |
|
|
|
|
|
|
PPIP premiums payable on self-employment income |
77 |
|
|
|
|
|
|
Canada employment amount |
78 |
2990 |
2854 |
14790 |
15043 |
27210 |
27860 |
Public transit amount |
79 |
50 |
13 |
380 |
172 |
1070 |
534 |
Children's fitness amount |
80 |
130 |
56 |
370 |
169 |
740 |
341 |
Home buyers' amount |
81 |
|
|
40 |
173 |
90 |
378 |
Adoption expenses |
82 |
|
|
|
|
|
|
Pension income amount |
83 |
220 |
382 |
3030 |
5722 |
10190 |
19000 |
Caregiver amount |
84 |
|
|
20 |
65 |
110 |
317 |
Disability amount |
85 |
20 |
125 |
180 |
1268 |
830 |
5955 |
Disability amount transferred from a dependant |
86 |
20 |
153 |
50 |
357 |
110 |
884 |
Interest paid on student loans |
87 |
40 |
9 |
530 |
184 |
1570 |
659 |
Tuition, education, and textbook amounts |
88 |
10 |
25 |
1100 |
1587 |
4050 |
14890 |
Tuition, education, and textbook amounts transferred from a child |
89 |
|
|
40 |
115 |
240 |
945 |
Amounts transferred from spouse |
90 |
170 |
537 |
590 |
1948 |
1940 |
8454 |
Allowable portion of medical expenses |
91 |
900 |
956 |
5160 |
5663 |
13200 |
17006 |
Total tax credits on personal amounts |
92 |
6810 |
11821 |
23730 |
45822 |
43940 |
99234 |
Allowable charitable donations and government gifts |
93 |
110 |
26 |
1520 |
463 |
5400 |
2095 |
Eligible cultural, ecological gifts |
94 |
|
|
|
|
|
|
Total tax credit on donations and gifts |
95 |
110 |
6 |
1480 |
110 |
5260 |
508 |
Total federal non-refundable tax credits |
96 |
6810 |
11827 |
23730 |
45932 |
43940 |
99742 |
Federal dividend tax credit |
97 |
50 |
2 |
750 |
50 |
2000 |
241 |
Overseas employment tax credit |
98 |
|
|
|
|
|
|
Minimum tax carryover |
99 |
|
|
|
|
10 |
5 |
Basic federal tax |
100 |
590 |
230 |
12990 |
2988 |
28640 |
17627 |
Federal foreign tax credit |
101 |
|
|
110 |
2 |
370 |
16 |
Federal political contribution tax credit |
102 |
|
|
|
|
30 |
3 |
Investment tax credit |
103 |
|
|
40 |
7 |
90 |
34 |
Labour-sponsored funds tax credit |
104 |
|
|
|
|
|
|
Alternative minimum tax payable |
105 |
|
|
|
|
|
|
Net federal tax |
106 |
600 |
235 |
12980 |
2987 |
28630 |
17591 |
CPP contributions payable on self-employment and other earnings |
107 |
3300 |
1126 |
4030 |
2672 |
3430 |
3251 |
Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
10 |
1 |
10 |
2 |
10 |
2 |
Social benefits repayment |
109 |
|
|
|
|
|
|
Net provincial or territorial tax |
110 |
3720 |
366 |
20630 |
4345 |
42410 |
18970 |
Total tax payable |
111 |
6810 |
1728 |
23730 |
10006 |
43940 |
39815 |
Final Basic Table 2A: Taxable returns by total Inc. class, Nova Scotia
Item |
Item code |
20000 - 24999 # |
20000 - 24999 $ |
25000 - 29999 # |
25000 - 29999 $ |
30000 - 34999 # |
30000 - 34999 $ |
Number of taxable returns |
1 |
52290 |
|
50710 |
|
49320 |
|
Number of non-taxable returns |
2 |
|
|
|
|
|
|
Total number of returns |
3 |
52290 |
|
50710 |
|
49320 |
|
Employment income |
4 |
32190 |
562571 |
33760 |
731758 |
34780 |
936371 |
Commissions (from employment) |
5 |
830 |
3353 |
890 |
4569 |
840 |
5283 |
Other employment income |
6 |
3130 |
11093 |
3590 |
13220 |
3840 |
14604 |
Old Age Security pension |
7 |
14210 |
87374 |
11720 |
72122 |
10380 |
63910 |
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
19430 |
130921 |
17300 |
120195 |
15670 |
111520 |
Other pensions or superannuation |
9 |
13030 |
95216 |
12590 |
142986 |
12260 |
185060 |
Elected split-pension amount |
10 |
5230 |
55220 |
5460 |
67051 |
4340 |
57054 |
Universal Child Care Benefit (UCCB) |
11 |
2620 |
3543 |
2770 |
3760 |
2600 |
3638 |
Employment Insurance and other benefits |
12 |
13600 |
110170 |
13380 |
115571 |
11210 |
93385 |
Taxable amount of dividends |
13 |
4650 |
5451 |
5360 |
8847 |
6110 |
15097 |
Interest and other investment income |
14 |
9590 |
10464 |
9930 |
11358 |
10020 |
12076 |
Net partnership income |
15 |
40 |
21 |
70 |
52 |
80 |
29 |
Registered disability savings plan (RDSP) income |
16 |
|
|
|
|
|
|
Net rental income |
17 |
1020 |
2268 |
1030 |
2035 |
1150 |
2161 |
Taxable capital gains |
18 |
1880 |
2769 |
2060 |
3353 |
2360 |
3901 |
Support payments received |
19 |
320 |
2544 |
310 |
2493 |
280 |
2853 |
Registered Retirement Savings Plan (RRSP) income |
20 |
3710 |
14506 |
4240 |
18651 |
4650 |
19451 |
Other income |
21 |
6030 |
16349 |
6660 |
19738 |
6950 |
20783 |
Net business income |
22 |
3160 |
32223 |
2910 |
32508 |
2410 |
27505 |
Net professional income |
23 |
280 |
3078 |
270 |
3450 |
260 |
3398 |
Net commission income |
24 |
330 |
2665 |
310 |
3151 |
260 |
2904 |
Net farming income |
25 |
270 |
96 |
320 |
127 |
280 |
621 |
Net fishing income |
26 |
530 |
3685 |
550 |
5133 |
460 |
5131 |
Workers' compensation benefits |
27 |
1590 |
6156 |
1830 |
9229 |
1900 |
11239 |
Social assistance payments |
28 |
520 |
1554 |
360 |
1060 |
210 |
664 |
Net federal supplements |
29 |
6260 |
10996 |
1560 |
3396 |
830 |
2033 |
Total income assessed |
30 |
52290 |
1174287 |
50710 |
1395813 |
49320 |
1600674 |
Registered pension plan (RPP) contributions |
31 |
4610 |
4270 |
7520 |
9375 |
11580 |
18938 |
RRSP deduction |
32 |
4620 |
6706 |
6690 |
11052 |
9020 |
16874 |
Saskatchewan Pension Plan (SPP) deduction |
33 |
|
|
|
|
|
|
Deduction for elected split-pension amount |
34 |
2130 |
6279 |
2950 |
13344 |
3960 |
22590 |
Annual union, professional, or like dues |
35 |
5830 |
1511 |
8810 |
2863 |
12120 |
4818 |
Universal Child Care Benefit repayment |
36 |
10 |
4 |
20 |
11 |
20 |
8 |
Child care expenses |
37 |
2040 |
5217 |
2600 |
7415 |
3040 |
10226 |
Disability supports deductions |
38 |
|
|
|
|
|
|
Business investment loss |
39 |
|
|
10 |
183 |
|
|
Moving expenses |
40 |
240 |
470 |
230 |
548 |
260 |
829 |
Support payments made |
41 |
80 |
235 |
120 |
444 |
150 |
618 |
Carrying charges and interest expenses |
42 |
2520 |
1166 |
3080 |
1618 |
3550 |
2160 |
Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
2840 |
1638 |
2580 |
1766 |
2020 |
1620 |
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
|
|
|
|
|
|
Exploration and development expenses |
45 |
|
|
20 |
11 |
20 |
51 |
Other employment expenses |
46 |
830 |
1493 |
1280 |
2515 |
1550 |
3447 |
Clergy residence deduction |
47 |
20 |
132 |
60 |
405 |
100 |
729 |
Other deductions |
48 |
2660 |
1426 |
2700 |
1468 |
2540 |
1594 |
Total deductions before adjustments |
49 |
20750 |
30612 |
26180 |
53026 |
31190 |
84552 |
Social benefits repayment |
50 |
|
|
|
|
|
|
Net income after adjustments |
51 |
52290 |
1143715 |
50710 |
1342856 |
49320 |
1516125 |
Canadian Forces personnel and police deduction |
52 |
|
|
|
|
|
|
Employee home relocation loan deduction |
53 |
|
|
|
|
|
|
Security options deductions |
54 |
|
|
|
|
|
|
Other payments deductions |
55 |
8080 |
18707 |
3650 |
13685 |
2880 |
13937 |
Limited partnership losses of other years |
56 |
|
|
|
|
|
|
Non-capital losses of other years |
57 |
80 |
289 |
70 |
402 |
50 |
329 |
Net capital losses of other years |
58 |
430 |
338 |
560 |
422 |
650 |
640 |
Capital gains deduction |
59 |
20 |
33 |
20 |
131 |
30 |
228 |
Northern residents deductions |
60 |
10 |
18 |
20 |
33 |
20 |
25 |
Additional deductions |
61 |
420 |
726 |
350 |
681 |
320 |
617 |
Farming/fishing losses of prior years |
62 |
20 |
101 |
20 |
129 |
10 |
82 |
Total deductions from net income |
63 |
8840 |
20219 |
4590 |
15489 |
3880 |
15876 |
Taxable income assessed |
64 |
52290 |
1123497 |
50710 |
1327367 |
49320 |
1500252 |
Basic personal amount |
65 |
52290 |
541310 |
50710 |
525564 |
49320 |
511396 |
Age amount |
66 |
14910 |
96092 |
12510 |
80581 |
11050 |
70494 |
Spouse or common-law partner amount |
67 |
2990 |
15565 |
3320 |
19536 |
3430 |
20773 |
Amount for eligible dependant |
68 |
1900 |
18457 |
2460 |
23991 |
2490 |
24313 |
Amount for children 17 and under |
69 |
4750 |
15135 |
5920 |
19484 |
6650 |
22288 |
Amount for infirm dependants age 18 or older |
70 |
40 |
114 |
30 |
126 |
50 |
167 |
CPP or QPP contributions through employment |
71 |
29290 |
21856 |
30830 |
29584 |
32040 |
39095 |
CPP or QPP contributions self-employment and other eligible earnings |
72 |
2840 |
1638 |
2580 |
1766 |
2020 |
1620 |
Employment Insurance premiums |
73 |
30780 |
9630 |
32370 |
12469 |
33360 |
15812 |
Employment Insurance premiums on self-employment and other eligible earnings |
74 |
10 |
5 |
|
|
|
|
PPIP premiums paid |
75 |
|
|
|
|
|
|
PPIP premiums payable on employment income |
76 |
|
|
|
|
|
|
PPIP premiums payable on self-employment income |
77 |
|
|
|
|
|
|
Canada employment amount |
78 |
33620 |
34099 |
35380 |
35890 |
36460 |
37097 |
Public transit amount |
79 |
1350 |
728 |
1300 |
758 |
1320 |
773 |
Children's fitness amount |
80 |
1250 |
542 |
1780 |
789 |
2380 |
1112 |
Home buyers' amount |
81 |
180 |
814 |
310 |
1388 |
390 |
1791 |
Adoption expenses |
82 |
|
|
|
|
|
|
Pension income amount |
83 |
16740 |
32659 |
15890 |
31356 |
14620 |
28939 |
Caregiver amount |
84 |
280 |
985 |
380 |
1353 |
400 |
1416 |
Disability amount |
85 |
2200 |
15792 |
2120 |
15338 |
1930 |
13963 |
Disability amount transferred from a dependant |
86 |
290 |
2247 |
510 |
4333 |
650 |
5925 |
Interest paid on student loans |
87 |
2200 |
1025 |
2550 |
1262 |
2610 |
1404 |
Tuition, education, and textbook amounts |
88 |
4050 |
21713 |
3420 |
19402 |
2830 |
16168 |
Tuition, education, and textbook amounts transferred from a child |
89 |
470 |
2097 |
710 |
3159 |
980 |
4520 |
Amounts transferred from spouse |
90 |
2790 |
13686 |
2900 |
14107 |
2450 |
11452 |
Allowable portion of medical expenses |
91 |
18920 |
27049 |
18620 |
30103 |
17370 |
29974 |
Total tax credits on personal amounts |
92 |
52290 |
130986 |
50710 |
130854 |
49320 |
129076 |
Allowable charitable donations and government gifts |
93 |
10030 |
5354 |
11960 |
7712 |
13070 |
9234 |
Eligible cultural, ecological gifts |
94 |
20 |
8 |
|
|
10 |
18 |
Total tax credit on donations and gifts |
95 |
9870 |
1354 |
11790 |
1997 |
12900 |
2423 |
Total federal non-refundable tax credits |
96 |
52290 |
132341 |
50710 |
132852 |
49320 |
131499 |
Federal dividend tax credit |
97 |
3830 |
662 |
4950 |
1237 |
5900 |
2108 |
Overseas employment tax credit |
98 |
|
|
|
|
|
|
Minimum tax carryover |
99 |
20 |
14 |
30 |
32 |
30 |
46 |
Basic federal tax |
100 |
40270 |
40699 |
44540 |
67690 |
45890 |
92931 |
Federal foreign tax credit |
101 |
660 |
38 |
1020 |
62 |
1250 |
83 |
Federal political contribution tax credit |
102 |
110 |
10 |
160 |
16 |
210 |
24 |
Investment tax credit |
103 |
110 |
53 |
120 |
77 |
150 |
131 |
Labour-sponsored funds tax credit |
104 |
|
|
|
|
|
|
Alternative minimum tax payable |
105 |
|
|
|
|
|
|
Net federal tax |
106 |
40240 |
40610 |
44500 |
67537 |
45860 |
92694 |
CPP contributions payable on self-employment and other earnings |
107 |
2840 |
3277 |
2580 |
3531 |
2020 |
3240 |
Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
10 |
5 |
|
|
|
|
Social benefits repayment |
109 |
|
|
|
|
|
|
Net provincial or territorial tax |
110 |
51120 |
40367 |
50010 |
57907 |
48820 |
78452 |
Total tax payable |
111 |
52290 |
84258 |
50710 |
128979 |
49320 |
174390 |
Final Basic Table 2A: Taxable returns by total Inc. class, Nova Scotia
Item |
Item code |
35000 - 39999 # |
35000 - 39999 $ |
40000 - 44999 # |
40000 - 44999 $ |
45000 - 49999 # |
45000 - 49999 $ |
Number of taxable returns |
1 |
43910 |
|
38160 |
|
31090 |
|
Number of non-taxable returns |
2 |
|
|
|
|
|
|
Total number of returns |
3 |
43910 |
|
38160 |
|
31090 |
|
Employment income |
4 |
32350 |
1032038 |
27270 |
971785 |
23650 |
958622 |
Commissions (from employment) |
5 |
800 |
6948 |
720 |
8127 |
620 |
8558 |
Other employment income |
6 |
3640 |
12665 |
3640 |
12562 |
3090 |
10235 |
Old Age Security pension |
7 |
7860 |
48400 |
7480 |
46034 |
5000 |
30820 |
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
12790 |
93017 |
12150 |
87805 |
8550 |
63168 |
Other pensions or superannuation |
9 |
10550 |
203096 |
10560 |
242144 |
7840 |
214125 |
Elected split-pension amount |
10 |
2660 |
37519 |
3390 |
44005 |
1350 |
16037 |
Universal Child Care Benefit (UCCB) |
11 |
2230 |
3049 |
1740 |
2434 |
1320 |
1850 |
Employment Insurance and other benefits |
12 |
8370 |
66661 |
6430 |
50694 |
4720 |
35543 |
Taxable amount of dividends |
13 |
6220 |
29287 |
6710 |
36469 |
5690 |
37398 |
Interest and other investment income |
14 |
9080 |
11099 |
9020 |
12006 |
7190 |
10203 |
Net partnership income |
15 |
110 |
73 |
130 |
104 |
120 |
105 |
Registered disability savings plan (RDSP) income |
16 |
|
|
|
|
|
|
Net rental income |
17 |
1130 |
2069 |
1060 |
1926 |
960 |
2098 |
Taxable capital gains |
18 |
2350 |
4167 |
2520 |
5117 |
2150 |
5177 |
Support payments received |
19 |
220 |
2223 |
160 |
1867 |
110 |
1695 |
Registered Retirement Savings Plan (RRSP) income |
20 |
4640 |
19641 |
4640 |
21970 |
3790 |
18318 |
Other income |
21 |
6550 |
20611 |
6610 |
23161 |
5260 |
18507 |
Net business income |
22 |
2180 |
25417 |
1920 |
24649 |
1550 |
19881 |
Net professional income |
23 |
230 |
3344 |
240 |
3606 |
230 |
3561 |
Net commission income |
24 |
270 |
3461 |
200 |
2251 |
190 |
3009 |
Net farming income |
25 |
260 |
208 |
250 |
618 |
230 |
404 |
Net fishing income |
26 |
440 |
5415 |
450 |
7533 |
380 |
7664 |
Workers' compensation benefits |
27 |
1740 |
11602 |
1370 |
9999 |
1060 |
7235 |
Social assistance payments |
28 |
120 |
351 |
90 |
275 |
40 |
152 |
Net federal supplements |
29 |
530 |
1179 |
270 |
637 |
110 |
292 |
Total income assessed |
30 |
43910 |
1643542 |
38160 |
1617778 |
31090 |
1474656 |
Registered pension plan (RPP) contributions |
31 |
13080 |
26298 |
11560 |
26220 |
11150 |
29175 |
RRSP deduction |
32 |
9990 |
22105 |
9740 |
24776 |
9210 |
27166 |
Saskatchewan Pension Plan (SPP) deduction |
33 |
|
|
|
|
|
|
Deduction for elected split-pension amount |
34 |
4160 |
32566 |
4290 |
40459 |
3760 |
41770 |
Annual union, professional, or like dues |
35 |
12820 |
5969 |
11030 |
5821 |
10440 |
6435 |
Universal Child Care Benefit repayment |
36 |
|
|
|
|
|
|
Child care expenses |
37 |
2920 |
10850 |
2280 |
9092 |
1810 |
7654 |
Disability supports deductions |
38 |
|
|
|
|
|
|
Business investment loss |
39 |
|
|
|
|
|
|
Moving expenses |
40 |
230 |
834 |
210 |
787 |
210 |
923 |
Support payments made |
41 |
160 |
693 |
180 |
940 |
140 |
698 |
Carrying charges and interest expenses |
42 |
3530 |
2497 |
3900 |
2977 |
3430 |
3092 |
Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
1790 |
1564 |
1630 |
1573 |
1300 |
1413 |
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
|
|
|
|
|
|
Exploration and development expenses |
45 |
20 |
76 |
30 |
77 |
40 |
127 |
Other employment expenses |
46 |
1790 |
4604 |
1810 |
5658 |
1810 |
6115 |
Clergy residence deduction |
47 |
60 |
510 |
80 |
712 |
90 |
936 |
Other deductions |
48 |
2010 |
1522 |
1630 |
1182 |
1280 |
1174 |
Total deductions before adjustments |
49 |
31250 |
110167 |
28360 |
120332 |
25030 |
126814 |
Social benefits repayment |
50 |
|
|
|
|
|
|
Net income after adjustments |
51 |
43910 |
1533375 |
38160 |
1497446 |
31090 |
1347841 |
Canadian Forces personnel and police deduction |
52 |
|
|
20 |
145 |
30 |
354 |
Employee home relocation loan deduction |
53 |
|
|
|
|
|
|
Security options deductions |
54 |
20 |
26 |
20 |
29 |
|
|
Other payments deductions |
55 |
2340 |
13132 |
1700 |
10911 |
1210 |
7679 |
Limited partnership losses of other years |
56 |
|
|
|
|
|
|
Non-capital losses of other years |
57 |
40 |
360 |
40 |
315 |
20 |
150 |
Net capital losses of other years |
58 |
660 |
734 |
740 |
867 |
650 |
920 |
Capital gains deduction |
59 |
40 |
301 |
40 |
358 |
40 |
401 |
Northern residents deductions |
60 |
20 |
36 |
20 |
39 |
20 |
40 |
Additional deductions |
61 |
220 |
369 |
210 |
434 |
150 |
296 |
Farming/fishing losses of prior years |
62 |
10 |
77 |
10 |
59 |
10 |
124 |
Total deductions from net income |
63 |
3290 |
15066 |
2720 |
13158 |
2090 |
9979 |
Taxable income assessed |
64 |
43910 |
1518309 |
38160 |
1484288 |
31090 |
1337867 |
Basic personal amount |
65 |
43910 |
455487 |
38160 |
395954 |
31090 |
322631 |
Age amount |
66 |
8580 |
51042 |
8090 |
44028 |
5440 |
27138 |
Spouse or common-law partner amount |
67 |
3050 |
19265 |
2570 |
16730 |
2280 |
15044 |
Amount for eligible dependant |
68 |
2130 |
20672 |
1420 |
13920 |
1120 |
10855 |
Amount for children 17 and under |
69 |
6410 |
21549 |
5430 |
18223 |
4860 |
16609 |
Amount for infirm dependants age 18 or older |
70 |
60 |
219 |
50 |
161 |
50 |
180 |
CPP or QPP contributions through employment |
71 |
29820 |
44029 |
24750 |
41846 |
21630 |
41400 |
CPP or QPP contributions self-employment and other eligible earnings |
72 |
1790 |
1564 |
1630 |
1573 |
1300 |
1413 |
Employment Insurance premiums |
73 |
30980 |
17408 |
26020 |
16312 |
22610 |
15149 |
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 |
33780 |
34407 |
28530 |
29015 |
24480 |
25116 |
Public transit amount |
79 |
1230 |
733 |
1000 |
608 |
770 |
459 |
Children's fitness amount |
80 |
2650 |
1228 |
2470 |
1162 |
2270 |
1128 |
Home buyers' amount |
81 |
430 |
2011 |
370 |
1713 |
400 |
1900 |
Adoption expenses |
82 |
|
|
|
|
|
|
Pension income amount |
83 |
11960 |
23635 |
12190 |
24170 |
8680 |
17204 |
Caregiver amount |
84 |
420 |
1490 |
350 |
1218 |
300 |
1058 |
Disability amount |
85 |
1560 |
11275 |
1270 |
9207 |
840 |
6095 |
Disability amount transferred from a dependant |
86 |
700 |
6343 |
610 |
5572 |
520 |
4942 |
Interest paid on student loans |
87 |
2490 |
1395 |
1990 |
1173 |
1780 |
1216 |
Tuition, education, and textbook amounts |
88 |
2220 |
12303 |
1750 |
10884 |
1560 |
9186 |
Tuition, education, and textbook amounts transferred from a child |
89 |
1100 |
5248 |
1130 |
5380 |
1140 |
5597 |
Amounts transferred from spouse |
90 |
1830 |
8206 |
1190 |
5529 |
890 |
4263 |
Allowable portion of medical expenses |
91 |
13750 |
25026 |
10970 |
22268 |
7390 |
15619 |
Total tax credits on personal amounts |
92 |
43910 |
114683 |
38160 |
100001 |
31090 |
81632 |
Allowable charitable donations and government gifts |
93 |
13250 |
9940 |
12590 |
10562 |
11030 |
9670 |
Eligible cultural, ecological gifts |
94 |
10 |
7 |
10 |
8 |
|
|
Total tax credit on donations and gifts |
95 |
13120 |
2622 |
12470 |
2811 |
10940 |
2586 |
Total federal non-refundable tax credits |
96 |
43910 |
117305 |
38160 |
102811 |
31090 |
84218 |
Federal dividend tax credit |
97 |
6150 |
3768 |
6690 |
4916 |
5700 |
5116 |
Overseas employment tax credit |
98 |
|
|
|
|
|
|
Minimum tax carryover |
99 |
30 |
46 |
30 |
68 |
40 |
102 |
Basic federal tax |
100 |
41880 |
107570 |
36930 |
116936 |
30290 |
118917 |
Federal foreign tax credit |
101 |
1240 |
108 |
1470 |
147 |
1250 |
186 |
Federal political contribution tax credit |
102 |
200 |
23 |
280 |
38 |
250 |
34 |
Investment tax credit |
103 |
130 |
103 |
120 |
125 |
110 |
131 |
Labour-sponsored funds tax credit |
104 |
|
|
|
|
10 |
8 |
Alternative minimum tax payable |
105 |
|
|
|
|
|
|
Net federal tax |
106 |
41840 |
107337 |
36890 |
116626 |
30250 |
118560 |
CPP contributions payable on self-employment and other earnings |
107 |
1790 |
3128 |
1630 |
3147 |
1300 |
2826 |
Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
|
|
|
|
|
|
Social benefits repayment |
109 |
|
|
|
|
|
|
Net provincial or territorial tax |
110 |
43590 |
94348 |
38020 |
104520 |
31010 |
102996 |
Total tax payable |
111 |
43910 |
204815 |
38160 |
224297 |
31090 |
224384 |
Final Basic Table 2A: Taxable returns by total Inc. class, Nova Scotia
Item |
Item code |
50000 - 54999 # |
50000 - 54999 $ |
55000 - 59999 # |
55000 - 59999 $ |
60000 - 69999 # |
60000 - 69999 $ |
Number of taxable returns |
1 |
27120 |
|
22220 |
|
36740 |
|
Number of non-taxable returns |
2 |
|
|
|
|
|
|
Total number of returns |
3 |
27120 |
|
22220 |
|
36740 |
|
Employment income |
4 |
21230 |
958731 |
17770 |
879198 |
30670 |
1753777 |
Commissions (from employment) |
5 |
570 |
9603 |
420 |
7961 |
760 |
17582 |
Other employment income |
6 |
2730 |
8644 |
2340 |
6381 |
4030 |
10174 |
Old Age Security pension |
7 |
3910 |
24119 |
3060 |
18818 |
4310 |
26415 |
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
6930 |
51078 |
5490 |
39879 |
7340 |
53859 |
Other pensions or superannuation |
9 |
6370 |
192110 |
5220 |
165720 |
7270 |
242740 |
Elected split-pension amount |
10 |
1060 |
13357 |
1040 |
13670 |
1560 |
21852 |
Universal Child Care Benefit (UCCB) |
11 |
1190 |
1671 |
840 |
1237 |
1390 |
1961 |
Employment Insurance and other benefits |
12 |
3640 |
27425 |
2660 |
20433 |
3780 |
28112 |
Taxable amount of dividends |
13 |
5360 |
42515 |
4730 |
39172 |
8110 |
81994 |
Interest and other investment income |
14 |
6570 |
9343 |
5640 |
7723 |
9200 |
14348 |
Net partnership income |
15 |
110 |
80 |
110 |
91 |
230 |
136 |
Registered disability savings plan (RDSP) income |
16 |
|
|
|
|
|
|
Net rental income |
17 |
930 |
1803 |
810 |
1261 |
1370 |
2604 |
Taxable capital gains |
18 |
2040 |
5607 |
1800 |
5208 |
3190 |
10523 |
Support payments received |
19 |
110 |
1932 |
70 |
852 |
90 |
1830 |
Registered Retirement Savings Plan (RRSP) income |
20 |
3510 |
17579 |
3040 |
16930 |
5040 |
28078 |
Other income |
21 |
4840 |
17212 |
4140 |
15524 |
6890 |
26508 |
Net business income |
22 |
1360 |
18386 |
1100 |
16092 |
1830 |
28505 |
Net professional income |
23 |
200 |
3437 |
190 |
3573 |
370 |
7560 |
Net commission income |
24 |
160 |
2921 |
150 |
3537 |
230 |
6253 |
Net farming income |
25 |
150 |
358 |
130 |
518 |
210 |
674 |
Net fishing income |
26 |
340 |
7209 |
280 |
6962 |
370 |
10365 |
Workers' compensation benefits |
27 |
830 |
6207 |
640 |
5177 |
880 |
7086 |
Social assistance payments |
28 |
40 |
137 |
30 |
111 |
30 |
118 |
Net federal supplements |
29 |
80 |
200 |
50 |
111 |
40 |
107 |
Total income assessed |
30 |
27120 |
1421664 |
22220 |
1276140 |
36740 |
2383159 |
Registered pension plan (RPP) contributions |
31 |
10890 |
32267 |
9550 |
31942 |
18560 |
75083 |
RRSP deduction |
32 |
8890 |
29286 |
7930 |
28853 |
14710 |
59000 |
Saskatchewan Pension Plan (SPP) deduction |
33 |
|
|
|
|
|
|
Deduction for elected split-pension amount |
34 |
3120 |
40224 |
2570 |
35716 |
3660 |
53100 |
Annual union, professional, or like dues |
35 |
10280 |
7084 |
8750 |
6462 |
16410 |
13578 |
Universal Child Care Benefit repayment |
36 |
|
|
|
|
|
|
Child care expenses |
37 |
1640 |
7369 |
1270 |
5993 |
2170 |
10256 |
Disability supports deductions |
38 |
|
|
|
|
|
|
Business investment loss |
39 |
10 |
105 |
|
|
10 |
184 |
Moving expenses |
40 |
190 |
998 |
180 |
1173 |
280 |
1907 |
Support payments made |
41 |
150 |
897 |
150 |
952 |
290 |
2116 |
Carrying charges and interest expenses |
42 |
3160 |
3243 |
2900 |
3171 |
4900 |
5968 |
Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
960 |
1244 |
740 |
1009 |
1060 |
1582 |
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
|
|
|
|
|
|
Exploration and development expenses |
45 |
30 |
69 |
30 |
158 |
70 |
230 |
Other employment expenses |
46 |
1650 |
6387 |
1440 |
5841 |
2560 |
10577 |
Clergy residence deduction |
47 |
90 |
1023 |
80 |
1063 |
110 |
1452 |
Other deductions |
48 |
1140 |
1233 |
970 |
843 |
1510 |
1676 |
Total deductions before adjustments |
49 |
22770 |
131430 |
19180 |
123237 |
33030 |
236736 |
Social benefits repayment |
50 |
120 |
26 |
1170 |
754 |
2650 |
3472 |
Net income after adjustments |
51 |
27120 |
1290209 |
22220 |
1152149 |
36740 |
2142952 |
Canadian Forces personnel and police deduction |
52 |
50 |
548 |
130 |
2121 |
310 |
4757 |
Employee home relocation loan deduction |
53 |
|
|
|
|
|
|
Security options deductions |
54 |
10 |
40 |
10 |
17 |
30 |
49 |
Other payments deductions |
55 |
940 |
6544 |
720 |
5399 |
950 |
7311 |
Limited partnership losses of other years |
56 |
|
|
|
|
|
|
Non-capital losses of other years |
57 |
20 |
237 |
20 |
237 |
20 |
178 |
Net capital losses of other years |
58 |
620 |
1105 |
560 |
854 |
1030 |
1732 |
Capital gains deduction |
59 |
30 |
361 |
30 |
561 |
70 |
1084 |
Northern residents deductions |
60 |
20 |
50 |
20 |
38 |
40 |
119 |
Additional deductions |
61 |
110 |
280 |
90 |
146 |
180 |
313 |
Farming/fishing losses of prior years |
62 |
|
|
10 |
120 |
|
|
Total deductions from net income |
63 |
1780 |
9310 |
1570 |
9493 |
2570 |
15616 |
Taxable income assessed |
64 |
27120 |
1280899 |
22220 |
1142656 |
36740 |
2127336 |
Basic personal amount |
65 |
27120 |
281412 |
22220 |
230540 |
36740 |
381330 |
Age amount |
66 |
4300 |
19122 |
3330 |
12659 |
4700 |
13221 |
Spouse or common-law partner amount |
67 |
2150 |
14513 |
1840 |
12445 |
3150 |
21688 |
Amount for eligible dependant |
68 |
880 |
8545 |
680 |
6524 |
1140 |
10986 |
Amount for children 17 and under |
69 |
4590 |
15929 |
3980 |
13932 |
7580 |
26780 |
Amount for infirm dependants age 18 or older |
70 |
40 |
127 |
40 |
129 |
50 |
187 |
CPP or QPP contributions through employment |
71 |
19430 |
38960 |
16230 |
33004 |
28540 |
59171 |
CPP or QPP contributions self-employment and other eligible earnings |
72 |
960 |
1244 |
740 |
1009 |
1060 |
1582 |
Employment Insurance premiums |
73 |
20320 |
13980 |
17020 |
11816 |
29470 |
20942 |
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 |
21830 |
22507 |
18270 |
18845 |
31330 |
32458 |
Public transit amount |
79 |
740 |
429 |
590 |
349 |
1000 |
547 |
Children's fitness amount |
80 |
2270 |
1189 |
2150 |
1160 |
4320 |
2403 |
Home buyers' amount |
81 |
370 |
1771 |
310 |
1440 |
520 |
2432 |
Adoption expenses |
82 |
|
|
|
|
10 |
52 |
Pension income amount |
83 |
7060 |
13957 |
5750 |
11360 |
8150 |
16084 |
Caregiver amount |
84 |
250 |
885 |
190 |
721 |
330 |
1263 |
Disability amount |
85 |
690 |
5020 |
450 |
3268 |
620 |
4503 |
Disability amount transferred from a dependant |
86 |
470 |
4462 |
370 |
3676 |
650 |
6448 |
Interest paid on student loans |
87 |
1680 |
1208 |
1350 |
910 |
2210 |
1554 |
Tuition, education, and textbook amounts |
88 |
1340 |
7336 |
1110 |
6483 |
1890 |
10825 |
Tuition, education, and textbook amounts transferred from a child |
89 |
1060 |
5177 |
1040 |
5268 |
2070 |
10473 |
Amounts transferred from spouse |
90 |
760 |
3642 |
610 |
2807 |
960 |
4251 |
Allowable portion of medical expenses |
91 |
5400 |
12499 |
3760 |
9039 |
5000 |
13907 |
Total tax credits on personal amounts |
92 |
27120 |
71094 |
22220 |
58116 |
36740 |
96463 |
Allowable charitable donations and government gifts |
93 |
9970 |
9273 |
8610 |
8583 |
14980 |
15669 |
Eligible cultural, ecological gifts |
94 |
|
|
|
|
|
|
Total tax credit on donations and gifts |
95 |
9880 |
2491 |
8550 |
2314 |
14870 |
4231 |
Total federal non-refundable tax credits |
96 |
27120 |
73585 |
22220 |
60430 |
36740 |
100694 |
Federal dividend tax credit |
97 |
5370 |
5981 |
4740 |
5611 |
8130 |
11855 |
Overseas employment tax credit |
98 |
|
|
|
|
10 |
84 |
Minimum tax carryover |
99 |
40 |
92 |
30 |
58 |
60 |
135 |
Basic federal tax |
100 |
26570 |
126101 |
21920 |
122466 |
36400 |
250653 |
Federal foreign tax credit |
101 |
1350 |
150 |
1280 |
193 |
2250 |
330 |
Federal political contribution tax credit |
102 |
220 |
30 |
210 |
31 |
390 |
56 |
Investment tax credit |
103 |
120 |
124 |
90 |
102 |
110 |
144 |
Labour-sponsored funds tax credit |
104 |
10 |
6 |
|
|
10 |
9 |
Alternative minimum tax payable |
105 |
|
|
|
|
10 |
19 |
Net federal tax |
106 |
26550 |
125791 |
21890 |
122132 |
36380 |
250116 |
CPP contributions payable on self-employment and other earnings |
107 |
960 |
2488 |
740 |
2018 |
1060 |
3164 |
Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
|
|
|
|
|
|
Social benefits repayment |
109 |
120 |
26 |
1170 |
754 |
2650 |
3472 |
Net provincial or territorial tax |
110 |
27070 |
105909 |
22170 |
99950 |
36700 |
199735 |
Total tax payable |
111 |
27120 |
234214 |
22220 |
224856 |
36740 |
456489 |
Final Basic Table 2A: Taxable returns by total Inc. class, Nova Scotia
Item |
Item code |
70000 - 79999 # |
70000 - 79999 $ |
80000 - 89999 # |
80000 - 89999 $ |
90000 - 99999 # |
90000 - 99999 $ |
Number of taxable returns |
1 |
26970 |
|
16160 |
|
10550 |
|
Number of non-taxable returns |
2 |
|
|
|
|
|
|
Total number of returns |
3 |
26970 |
|
16160 |
|
10550 |
|
Employment income |
4 |
23730 |
1594831 |
14070 |
1048251 |
9190 |
750785 |
Commissions (from employment) |
5 |
520 |
15332 |
420 |
14085 |
320 |
12322 |
Other employment income |
6 |
2970 |
7512 |
1980 |
5550 |
1380 |
4503 |
Old Age Security pension |
7 |
2240 |
13624 |
1420 |
8578 |
890 |
5358 |
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
3980 |
28928 |
2540 |
18728 |
1640 |
12045 |
Other pensions or superannuation |
9 |
4120 |
146408 |
2710 |
100719 |
1780 |
67697 |
Elected split-pension amount |
10 |
810 |
8911 |
580 |
6773 |
300 |
3099 |
Universal Child Care Benefit (UCCB) |
11 |
810 |
1167 |
350 |
520 |
190 |
299 |
Employment Insurance and other benefits |
12 |
2110 |
15536 |
1220 |
8658 |
740 |
5150 |
Taxable amount of dividends |
13 |
6230 |
68360 |
4430 |
61893 |
3330 |
60718 |
Interest and other investment income |
14 |
6860 |
10590 |
4440 |
8783 |
3040 |
6296 |
Net partnership income |
15 |
180 |
49 |
170 |
204 |
150 |
273 |
Registered disability savings plan (RDSP) income |
16 |
|
|
|
|
|
|
Net rental income |
17 |
1200 |
2641 |
840 |
2712 |
580 |
2096 |
Taxable capital gains |
18 |
2430 |
10279 |
1750 |
9166 |
1380 |
7580 |
Support payments received |
19 |
70 |
1645 |
40 |
818 |
30 |
1077 |
Registered Retirement Savings Plan (RRSP) income |
20 |
3780 |
20907 |
2410 |
15946 |
1480 |
11787 |
Other income |
21 |
5100 |
23403 |
3600 |
19324 |
2560 |
17546 |
Net business income |
22 |
1270 |
19887 |
860 |
16305 |
550 |
11199 |
Net professional income |
23 |
310 |
7633 |
310 |
9415 |
270 |
9071 |
Net commission income |
24 |
150 |
3888 |
120 |
3864 |
90 |
3740 |
Net farming income |
25 |
150 |
878 |
100 |
227 |
60 |
488 |
Net fishing income |
26 |
220 |
7532 |
120 |
4337 |
80 |
3098 |
Workers' compensation benefits |
27 |
560 |
4778 |
270 |
2627 |
150 |
1404 |
Social assistance payments |
28 |
20 |
61 |
20 |
59 |
|
|
Net federal supplements |
29 |
20 |
64 |
|
|
10 |
35 |
Total income assessed |
30 |
26970 |
2014842 |
16160 |
1367562 |
10550 |
997686 |
Registered pension plan (RPP) contributions |
31 |
16100 |
77841 |
9010 |
47005 |
5540 |
30493 |
RRSP deduction |
32 |
11920 |
55458 |
7830 |
44956 |
5490 |
38542 |
Saskatchewan Pension Plan (SPP) deduction |
33 |
|
|
|
|
|
|
Deduction for elected split-pension amount |
34 |
2210 |
34012 |
1500 |
24886 |
1020 |
17185 |
Annual union, professional, or like dues |
35 |
13570 |
12119 |
7250 |
6596 |
4230 |
3921 |
Universal Child Care Benefit repayment |
36 |
|
|
|
|
|
|
Child care expenses |
37 |
1450 |
7108 |
680 |
3490 |
410 |
2178 |
Disability supports deductions |
38 |
|
|
|
|
|
|
Business investment loss |
39 |
10 |
240 |
10 |
138 |
|
|
Moving expenses |
40 |
200 |
1599 |
140 |
1437 |
100 |
1108 |
Support payments made |
41 |
190 |
1535 |
180 |
1666 |
150 |
1529 |
Carrying charges and interest expenses |
42 |
3810 |
5781 |
2730 |
4597 |
1990 |
3960 |
Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
620 |
976 |
450 |
743 |
320 |
532 |
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
|
|
|
|
|
|
Exploration and development expenses |
45 |
60 |
387 |
60 |
426 |
50 |
344 |
Other employment expenses |
46 |
1810 |
7518 |
1110 |
5317 |
860 |
4681 |
Clergy residence deduction |
47 |
60 |
800 |
30 |
436 |
20 |
350 |
Other deductions |
48 |
930 |
1308 |
580 |
1201 |
430 |
1476 |
Total deductions before adjustments |
49 |
25020 |
206686 |
15050 |
142895 |
9810 |
106351 |
Social benefits repayment |
50 |
2520 |
3948 |
1800 |
3810 |
1230 |
3218 |
Net income after adjustments |
51 |
26970 |
1804208 |
16160 |
1220857 |
10550 |
888117 |
Canadian Forces personnel and police deduction |
52 |
340 |
5692 |
190 |
3362 |
100 |
1976 |
Employee home relocation loan deduction |
53 |
|
|
|
|
|
|
Security options deductions |
54 |
40 |
151 |
30 |
92 |
30 |
121 |
Other payments deductions |
55 |
600 |
4902 |
300 |
2704 |
170 |
1459 |
Limited partnership losses of other years |
56 |
|
|
|
|
|
|
Non-capital losses of other years |
57 |
20 |
88 |
10 |
238 |
|
|
Net capital losses of other years |
58 |
800 |
1846 |
600 |
1354 |
470 |
1292 |
Capital gains deduction |
59 |
60 |
1240 |
40 |
1548 |
40 |
1274 |
Northern residents deductions |
60 |
60 |
131 |
40 |
91 |
50 |
101 |
Additional deductions |
61 |
100 |
227 |
60 |
211 |
50 |
107 |
Farming/fishing losses of prior years |
62 |
|
|
|
|
|
|
Total deductions from net income |
63 |
1970 |
14349 |
1260 |
9609 |
890 |
6411 |
Taxable income assessed |
64 |
26970 |
1789859 |
16160 |
1211248 |
10550 |
881706 |
Basic personal amount |
65 |
26970 |
279932 |
16160 |
167760 |
10550 |
109426 |
Age amount |
66 |
2220 |
4176 |
790 |
1526 |
350 |
578 |
Spouse or common-law partner amount |
67 |
2610 |
18207 |
1720 |
12228 |
1210 |
8948 |
Amount for eligible dependant |
68 |
900 |
8742 |
460 |
4381 |
230 |
2225 |
Amount for children 17 and under |
69 |
6530 |
23476 |
4060 |
14780 |
2720 |
10095 |
Amount for infirm dependants age 18 or older |
70 |
40 |
155 |
20 |
68 |
20 |
62 |
CPP or QPP contributions through employment |
71 |
22540 |
47338 |
13280 |
27829 |
8650 |
18074 |
CPP or QPP contributions self-employment and other eligible earnings |
72 |
620 |
976 |
450 |
743 |
320 |
532 |
Employment Insurance premiums |
73 |
22810 |
16517 |
13350 |
9702 |
8620 |
6255 |
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 |
24110 |
25073 |
14330 |
14901 |
9360 |
9735 |
Public transit amount |
79 |
750 |
423 |
440 |
253 |
280 |
156 |
Children's fitness amount |
80 |
4010 |
2334 |
2530 |
1532 |
1780 |
1162 |
Home buyers' amount |
81 |
290 |
1395 |
130 |
613 |
100 |
462 |
Adoption expenses |
82 |
20 |
83 |
|
|
|
|
Pension income amount |
83 |
4720 |
9306 |
3100 |
6100 |
2020 |
3983 |
Caregiver amount |
84 |
230 |
859 |
130 |
465 |
90 |
337 |
Disability amount |
85 |
370 |
2697 |
210 |
1549 |
110 |
782 |
Disability amount transferred from a dependant |
86 |
550 |
5269 |
310 |
3195 |
200 |
1947 |
Interest paid on student loans |
87 |
1240 |
767 |
600 |
379 |
290 |
165 |
Tuition, education, and textbook amounts |
88 |
1170 |
5433 |
630 |
2900 |
360 |
1842 |
Tuition, education, and textbook amounts transferred from a child |
89 |
2130 |
11162 |
1520 |
8258 |
1090 |
5972 |
Amounts transferred from spouse |
90 |
680 |
2997 |
390 |
1683 |
270 |
1101 |
Allowable portion of medical expenses |
91 |
2860 |
8586 |
1620 |
4591 |
1060 |
3497 |
Total tax credits on personal amounts |
92 |
26970 |
71386 |
16160 |
42819 |
10550 |
28104 |
Allowable charitable donations and government gifts |
93 |
12060 |
12784 |
7790 |
9716 |
5480 |
6805 |
Eligible cultural, ecological gifts |
94 |
|
|
|
|
|
|
Total tax credit on donations and gifts |
95 |
11990 |
3478 |
7750 |
2662 |
5450 |
1850 |
Total federal non-refundable tax credits |
96 |
26970 |
74864 |
16160 |
45481 |
10550 |
29954 |
Federal dividend tax credit |
97 |
6260 |
9917 |
4450 |
8988 |
3350 |
8727 |
Overseas employment tax credit |
98 |
40 |
243 |
40 |
319 |
40 |
273 |
Minimum tax carryover |
99 |
60 |
126 |
50 |
113 |
50 |
111 |
Basic federal tax |
100 |
26810 |
231583 |
16090 |
165709 |
10510 |
126723 |
Federal foreign tax credit |
101 |
1640 |
350 |
1140 |
341 |
860 |
363 |
Federal political contribution tax credit |
102 |
290 |
38 |
260 |
41 |
180 |
33 |
Investment tax credit |
103 |
110 |
137 |
70 |
123 |
60 |
104 |
Labour-sponsored funds tax credit |
104 |
20 |
9 |
|
|
10 |
8 |
Alternative minimum tax payable |
105 |
50 |
25 |
110 |
87 |
110 |
115 |
Net federal tax |
106 |
26790 |
231051 |
16080 |
165210 |
10500 |
126216 |
CPP contributions payable on self-employment and other earnings |
107 |
620 |
1951 |
450 |
1485 |
320 |
1064 |
Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
|
|
|
|
|
|
Social benefits repayment |
109 |
2520 |
3948 |
1800 |
3810 |
1230 |
3218 |
Net provincial or territorial tax |
110 |
26930 |
182356 |
16130 |
130120 |
10530 |
98231 |
Total tax payable |
111 |
26970 |
419309 |
16160 |
300626 |
10550 |
228729 |
Final Basic Table 2A: Taxable returns by total Inc. class, Nova Scotia
Item |
Item code |
100000 - 149999 # |
100000 - 149999 $ |
150000 - 249999 # |
150000 - 249999 $ |
250000 and over # |
250000 and over $ |
Number of taxable returns |
1 |
19080 |
|
6620 |
|
2620 |
|
Number of non-taxable returns |
2 |
|
|
|
|
|
|
Total number of returns |
3 |
19080 |
|
6620 |
|
2620 |
|
Employment income |
4 |
15990 |
1546418 |
4970 |
644827 |
1860 |
533947 |
Commissions (from employment) |
5 |
820 |
40466 |
360 |
33220 |
170 |
49997 |
Other employment income |
6 |
2940 |
19497 |
1240 |
25612 |
420 |
21216 |
Old Age Security pension |
7 |
1950 |
11226 |
940 |
5064 |
560 |
2809 |
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
3160 |
23149 |
1300 |
9753 |
710 |
5535 |
Other pensions or superannuation |
9 |
3610 |
153236 |
1250 |
63869 |
500 |
36558 |
Elected split-pension amount |
10 |
490 |
4961 |
170 |
2426 |
50 |
272 |
Universal Child Care Benefit (UCCB) |
11 |
300 |
458 |
120 |
184 |
20 |
37 |
Employment Insurance and other benefits |
12 |
1110 |
7098 |
170 |
1086 |
20 |
181 |
Taxable amount of dividends |
13 |
7860 |
209263 |
3910 |
208239 |
1960 |
293468 |
Interest and other investment income |
14 |
6850 |
18449 |
3150 |
15372 |
1750 |
25531 |
Net partnership income |
15 |
450 |
597 |
340 |
909 |
260 |
265 |
Registered disability savings plan (RDSP) income |
16 |
|
|
|
|
|
|
Net rental income |
17 |
1340 |
5968 |
570 |
5512 |
280 |
9831 |
Taxable capital gains |
18 |
3310 |
27070 |
1820 |
40892 |
1110 |
109010 |
Support payments received |
19 |
40 |
2550 |
10 |
858 |
|
|
Registered Retirement Savings Plan (RRSP) income |
20 |
2470 |
29217 |
680 |
14862 |
210 |
11136 |
Other income |
21 |
5840 |
51830 |
2590 |
40616 |
1440 |
53814 |
Net business income |
22 |
1070 |
33656 |
420 |
19604 |
130 |
8817 |
Net professional income |
23 |
860 |
47567 |
640 |
74647 |
340 |
84686 |
Net commission income |
24 |
190 |
11599 |
90 |
7418 |
30 |
4122 |
Net farming income |
25 |
140 |
1749 |
70 |
1429 |
40 |
6771 |
Net fishing income |
26 |
160 |
10192 |
50 |
4975 |
10 |
1946 |
Workers' compensation benefits |
27 |
230 |
2697 |
30 |
1430 |
10 |
1312 |
Social assistance payments |
28 |
|
|
|
|
|
|
Net federal supplements |
29 |
10 |
30 |
10 |
51 |
|
|
Total income assessed |
30 |
19080 |
2258964 |
6620 |
1222871 |
2620 |
1261331 |
Registered pension plan (RPP) contributions |
31 |
7970 |
48378 |
1680 |
12109 |
480 |
4084 |
RRSP deduction |
32 |
11140 |
114025 |
4170 |
65979 |
1560 |
30570 |
Saskatchewan Pension Plan (SPP) deduction |
33 |
|
|
|
|
|
|
Deduction for elected split-pension amount |
34 |
2100 |
41996 |
630 |
14346 |
210 |
5659 |
Annual union, professional, or like dues |
35 |
6320 |
6435 |
1230 |
1428 |
270 |
250 |
Universal Child Care Benefit repayment |
36 |
|
|
|
|
|
|
Child care expenses |
37 |
650 |
3238 |
240 |
1351 |
60 |
405 |
Disability supports deductions |
38 |
|
|
|
|
|
|
Business investment loss |
39 |
20 |
174 |
20 |
338 |
10 |
716 |
Moving expenses |
40 |
160 |
1869 |
60 |
969 |
10 |
163 |
Support payments made |
41 |
320 |
4712 |
150 |
3829 |
90 |
4439 |
Carrying charges and interest expenses |
42 |
4810 |
11196 |
2280 |
9058 |
1330 |
11768 |
Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
900 |
1595 |
590 |
1104 |
260 |
511 |
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
|
|
|
|
|
|
Exploration and development expenses |
45 |
220 |
2273 |
190 |
2841 |
190 |
6447 |
Other employment expenses |
46 |
1840 |
11449 |
700 |
5980 |
270 |
4377 |
Clergy residence deduction |
47 |
30 |
460 |
|
|
|
|
Other deductions |
48 |
740 |
4478 |
300 |
5732 |
170 |
9750 |
Total deductions before adjustments |
49 |
17590 |
252279 |
5980 |
125146 |
2380 |
79167 |
Social benefits repayment |
50 |
2650 |
10280 |
980 |
5298 |
500 |
2882 |
Net income after adjustments |
51 |
19080 |
1996846 |
6620 |
1092427 |
2620 |
1180082 |
Canadian Forces personnel and police deduction |
52 |
100 |
2562 |
10 |
305 |
|
|
Employee home relocation loan deduction |
53 |
|
|
|
|
|
|
Security options deductions |
54 |
80 |
549 |
100 |
1429 |
100 |
11720 |
Other payments deductions |
55 |
240 |
2730 |
40 |
1461 |
10 |
1340 |
Limited partnership losses of other years |
56 |
|
|
|
|
|
|
Non-capital losses of other years |
57 |
20 |
580 |
|
|
|
|
Net capital losses of other years |
58 |
1140 |
3835 |
610 |
3383 |
390 |
5691 |
Capital gains deduction |
59 |
140 |
7054 |
170 |
17269 |
160 |
34575 |
Northern residents deductions |
60 |
180 |
520 |
40 |
92 |
|
|
Additional deductions |
61 |
120 |
840 |
40 |
660 |
30 |
531 |
Farming/fishing losses of prior years |
62 |
|
|
|
|
|
|
Total deductions from net income |
63 |
1950 |
18826 |
970 |
24708 |
620 |
54314 |
Taxable income assessed |
64 |
19080 |
1978102 |
6620 |
1067905 |
2620 |
1125867 |
Basic personal amount |
65 |
19080 |
197985 |
6620 |
68690 |
2620 |
27196 |
Age amount |
66 |
270 |
464 |
30 |
95 |
10 |
40 |
Spouse or common-law partner amount |
67 |
2470 |
18317 |
940 |
7233 |
370 |
3012 |
Amount for eligible dependant |
68 |
410 |
3923 |
110 |
1085 |
30 |
323 |
Amount for children 17 and under |
69 |
5150 |
19592 |
1860 |
7268 |
720 |
2986 |
Amount for infirm dependants age 18 or older |
70 |
30 |
109 |
|
|
|
|
CPP or QPP contributions through employment |
71 |
14930 |
31089 |
4490 |
9192 |
1580 |
3235 |
CPP or QPP contributions self-employment and other eligible earnings |
72 |
900 |
1595 |
590 |
1104 |
260 |
511 |
Employment Insurance premiums |
73 |
14040 |
10191 |
3640 |
2600 |
1060 |
748 |
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 |
16340 |
16990 |
5160 |
5349 |
1940 |
2013 |
Public transit amount |
79 |
400 |
213 |
80 |
40 |
10 |
5 |
Children's fitness amount |
80 |
3510 |
2412 |
1300 |
968 |
500 |
400 |
Home buyers' amount |
81 |
110 |
538 |
30 |
136 |
|
|
Adoption expenses |
82 |
10 |
74 |
|
|
|
|
Pension income amount |
83 |
3990 |
7830 |
1360 |
2660 |
550 |
1058 |
Caregiver amount |
84 |
190 |
744 |
60 |
239 |
20 |
62 |
Disability amount |
85 |
240 |
1766 |
90 |
623 |
60 |
405 |
Disability amount transferred from a dependant |
86 |
400 |
3936 |
110 |
1030 |
40 |
448 |
Interest paid on student loans |
87 |
350 |
230 |
90 |
71 |
10 |
9 |
Tuition, education, and textbook amounts |
88 |
470 |
2742 |
140 |
917 |
40 |
161 |
Tuition, education, and textbook amounts transferred from a child |
89 |
2420 |
13702 |
820 |
4925 |
350 |
2178 |
Amounts transferred from spouse |
90 |
470 |
2092 |
140 |
561 |
60 |
242 |
Allowable portion of medical expenses |
91 |
2170 |
8437 |
910 |
5386 |
500 |
3660 |
Total tax credits on personal amounts |
92 |
19080 |
51746 |
6620 |
18039 |
2620 |
7306 |
Allowable charitable donations and government gifts |
93 |
10990 |
19345 |
4150 |
13675 |
1910 |
26766 |
Eligible cultural, ecological gifts |
94 |
|
|
|
|
|
|
Total tax credit on donations and gifts |
95 |
10960 |
5391 |
4140 |
3886 |
1910 |
7704 |
Total federal non-refundable tax credits |
96 |
19080 |
57137 |
6620 |
21925 |
2620 |
15010 |
Federal dividend tax credit |
97 |
7860 |
29908 |
3870 |
29807 |
1890 |
46258 |
Overseas employment tax credit |
98 |
160 |
1835 |
130 |
1745 |
20 |
277 |
Minimum tax carryover |
99 |
150 |
343 |
130 |
370 |
80 |
481 |
Basic federal tax |
100 |
19010 |
309530 |
6590 |
191302 |
2600 |
239761 |
Federal foreign tax credit |
101 |
2360 |
2373 |
1390 |
4503 |
830 |
3891 |
Federal political contribution tax credit |
102 |
410 |
75 |
260 |
65 |
150 |
43 |
Investment tax credit |
103 |
200 |
308 |
130 |
239 |
150 |
730 |
Labour-sponsored funds tax credit |
104 |
20 |
15 |
10 |
10 |
|
|
Alternative minimum tax payable |
105 |
360 |
599 |
200 |
833 |
140 |
1782 |
Net federal tax |
106 |
18970 |
306762 |
6550 |
186514 |
2580 |
235204 |
CPP contributions payable on self-employment and other earnings |
107 |
900 |
3191 |
590 |
2208 |
260 |
1022 |
Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
|
|
|
|
|
|
Social benefits repayment |
109 |
2650 |
10280 |
980 |
5298 |
500 |
2882 |
Net provincial or territorial tax |
110 |
19030 |
232236 |
6600 |
137237 |
2610 |
178102 |
Total tax payable |
111 |
19080 |
552470 |
6620 |
331257 |
2620 |
417210 |
Final Basic Table 2A: Taxable returns by total Inc. class, Nova Scotia
Item |
Item code |
50000 and over # |
50000 and over $ |
Number of taxable returns |
1 |
168080 |
|
Number of non-taxable returns |
2 |
|
|
Total number of returns |
3 |
168080 |
|
Employment income |
4 |
139470 |
9710764 |
Commissions (from employment) |
5 |
4350 |
200567 |
Other employment income |
6 |
20030 |
109089 |
Old Age Security pension |
7 |
19280 |
116010 |
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
33090 |
242954 |
Other pensions or superannuation |
9 |
32820 |
1169057 |
Elected split-pension amount |
10 |
6070 |
75321 |
Universal Child Care Benefit (UCCB) |
11 |
5200 |
7535 |
Employment Insurance and other benefits |
12 |
15450 |
113680 |
Taxable amount of dividends |
13 |
45900 |
1065621 |
Interest and other investment income |
14 |
47490 |
116434 |
Net partnership income |
15 |
1990 |
2603 |
Registered disability savings plan (RDSP) income |
16 |
|
|
Net rental income |
17 |
7910 |
34427 |
Taxable capital gains |
18 |
18820 |
225335 |
Support payments received |
19 |
460 |
11606 |
Registered Retirement Savings Plan (RRSP) income |
20 |
22620 |
166442 |
Other income |
21 |
37010 |
265777 |
Net business income |
22 |
8600 |
172452 |
Net professional income |
23 |
3490 |
247589 |
Net commission income |
24 |
1210 |
47340 |
Net farming income |
25 |
1060 |
13090 |
Net fishing income |
26 |
1640 |
56617 |
Workers' compensation benefits |
27 |
3610 |
32718 |
Social assistance payments |
28 |
160 |
550 |
Net federal supplements |
29 |
240 |
638 |
Total income assessed |
30 |
168080 |
14204219 |
Registered pension plan (RPP) contributions |
31 |
79780 |
359203 |
RRSP deduction |
32 |
73620 |
466668 |
Saskatchewan Pension Plan (SPP) deduction |
33 |
|
|
Deduction for elected split-pension amount |
34 |
17030 |
267124 |
Annual union, professional, or like dues |
35 |
68300 |
57874 |
Universal Child Care Benefit repayment |
36 |
20 |
13 |
Child care expenses |
37 |
8570 |
41390 |
Disability supports deductions |
38 |
|
|
Business investment loss |
39 |
110 |
2003 |
Moving expenses |
40 |
1320 |
11223 |
Support payments made |
41 |
1670 |
21675 |
Carrying charges and interest expenses |
42 |
27890 |
58740 |
Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
5890 |
9296 |
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
|
|
Exploration and development expenses |
45 |
880 |
13175 |
Other employment expenses |
46 |
12260 |
62127 |
Clergy residence deduction |
47 |
420 |
5665 |
Other deductions |
48 |
6760 |
27697 |
Total deductions before adjustments |
49 |
150810 |
1403926 |
Social benefits repayment |
50 |
13640 |
33688 |
Net income after adjustments |
51 |
168080 |
12767845 |
Canadian Forces personnel and police deduction |
52 |
1240 |
21365 |
Employee home relocation loan deduction |
53 |
30 |
5 |
Security options deductions |
54 |
440 |
14168 |
Other payments deductions |
55 |
3960 |
33851 |
Limited partnership losses of other years |
56 |
10 |
25 |
Non-capital losses of other years |
57 |
120 |
2019 |
Net capital losses of other years |
58 |
6230 |
21091 |
Capital gains deduction |
59 |
730 |
64965 |
Northern residents deductions |
60 |
460 |
1144 |
Additional deductions |
61 |
790 |
3314 |
Farming/fishing losses of prior years |
62 |
60 |
689 |
Total deductions from net income |
63 |
13580 |
162636 |
Taxable income assessed |
64 |
168070 |
12605578 |
Basic personal amount |
65 |
168080 |
1744272 |
Age amount |
66 |
15980 |
51882 |
Spouse or common-law partner amount |
67 |
16470 |
116590 |
Amount for eligible dependant |
68 |
4850 |
46735 |
Amount for children 17 and under |
69 |
37190 |
134837 |
Amount for infirm dependants age 18 or older |
70 |
250 |
875 |
CPP or QPP contributions through employment |
71 |
129670 |
267893 |
CPP or QPP contributions self-employment and other eligible earnings |
72 |
5890 |
9296 |
Employment Insurance premiums |
73 |
130310 |
92751 |
Employment Insurance premiums on self-employment and other eligible earnings |
74 |
10 |
9 |
PPIP premiums paid |
75 |
|
|
PPIP premiums payable on employment income |
76 |
|
|
PPIP premiums payable on self-employment income |
77 |
|
|
Canada employment amount |
78 |
142670 |
147872 |
Public transit amount |
79 |
4300 |
2415 |
Children's fitness amount |
80 |
22350 |
13560 |
Home buyers' amount |
81 |
1860 |
8792 |
Adoption expenses |
82 |
70 |
414 |
Pension income amount |
83 |
36690 |
72338 |
Caregiver amount |
84 |
1460 |
5573 |
Disability amount |
85 |
2850 |
20613 |
Disability amount transferred from a dependant |
86 |
3100 |
30411 |
Interest paid on student loans |
87 |
7810 |
5292 |
Tuition, education, and textbook amounts |
88 |
7140 |
38639 |
Tuition, education, and textbook amounts transferred from a child |
89 |
12500 |
67115 |
Amounts transferred from spouse |
90 |
4340 |
19376 |
Allowable portion of medical expenses |
91 |
23260 |
69602 |
Total tax credits on personal amounts |
92 |
168080 |
445073 |
Allowable charitable donations and government gifts |
93 |
75930 |
122617 |
Eligible cultural, ecological gifts |
94 |
50 |
383 |
Total tax credit on donations and gifts |
95 |
75500 |
34006 |
Total federal non-refundable tax credits |
96 |
168080 |
479079 |
Federal dividend tax credit |
97 |
45920 |
157051 |
Overseas employment tax credit |
98 |
450 |
4827 |
Minimum tax carryover |
99 |
650 |
1829 |
Basic federal tax |
100 |
166500 |
1763830 |
Federal foreign tax credit |
101 |
13110 |
12494 |
Federal political contribution tax credit |
102 |
2340 |
412 |
Investment tax credit |
103 |
1020 |
2012 |
Labour-sponsored funds tax credit |
104 |
110 |
68 |
Alternative minimum tax payable |
105 |
990 |
3462 |
Net federal tax |
106 |
166280 |
1748994 |
CPP contributions payable on self-employment and other earnings |
107 |
5890 |
18592 |
Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
10 |
9 |
Social benefits repayment |
109 |
13640 |
33688 |
Net provincial or territorial tax |
110 |
167760 |
1363875 |
Total tax payable |
111 |
168080 |
3165159 |