Final Basic Table 2A: Taxable returns by total income class, Quebec
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 |
3857510 |
|
20 |
|
2240 |
|
| Number of non-taxable returns |
2 |
|
|
|
|
|
|
| Total number of returns |
3 |
3857510 |
|
20 |
|
2240 |
|
| Employment income |
4 |
3030480 |
134556960 |
|
|
1700 |
4179 |
| Commissions (from employment) |
5 |
98500 |
2331686 |
|
|
20 |
26 |
| Other employment income |
6 |
434360 |
1234194 |
|
|
90 |
131 |
| Old Age Security pension |
7 |
484050 |
2963920 |
|
|
90 |
75 |
| Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
818590 |
5767425 |
|
|
270 |
352 |
| Other pensions or superannuation |
9 |
674130 |
15884074 |
|
|
120 |
156 |
| Elected split-pension amount |
10 |
194540 |
2212461 |
|
|
|
|
| Universal Child Care Benefit (UCCB) |
11 |
211900 |
312374 |
|
|
150 |
147 |
| Employment Insurance and other benefits |
12 |
721820 |
4796266 |
|
|
400 |
820 |
| Taxable amount of dividends |
13 |
630970 |
7127083 |
|
|
40 |
16 |
| Interest and other investment income |
14 |
964820 |
2529529 |
10 |
136 |
70 |
29 |
| Net partnership income |
15 |
25450 |
42480 |
|
|
|
|
| Registered disability savings plan (RDSP) income |
16 |
|
|
|
|
|
|
| Net rental income |
17 |
301810 |
1430911 |
10 |
-2344 |
20 |
-5 |
| Taxable capital gains |
18 |
317590 |
2920115 |
20 |
1872 |
30 |
104 |
| Support payments received |
19 |
10800 |
152083 |
|
|
|
|
| Registered Retirement Savings Plan (RRSP) income |
20 |
441480 |
2043872 |
|
|
260 |
256 |
| Other income |
21 |
653130 |
3199718 |
|
|
170 |
240 |
| Net business income |
22 |
237960 |
4009608 |
|
|
140 |
347 |
| Net professional income |
23 |
74340 |
5960108 |
|
|
10 |
34 |
| Net commission income |
24 |
27210 |
724070 |
|
|
|
|
| Net farming income |
25 |
27680 |
212992 |
|
|
|
|
| Net fishing income |
26 |
980 |
15120 |
|
|
|
|
| Workers' compensation benefits |
27 |
112780 |
581019 |
|
|
30 |
21 |
| Social assistance payments |
28 |
20470 |
44348 |
|
|
50 |
43 |
| Net federal supplements |
29 |
48010 |
91119 |
|
|
50 |
28 |
| Total income assessed |
30 |
3857510 |
201143547 |
20 |
-1305 |
2240 |
6966 |
| Registered pension plan (RPP) contributions |
31 |
1291980 |
3497479 |
|
|
250 |
40 |
| RRSP deduction |
32 |
1478830 |
6920013 |
|
|
90 |
45 |
| Saskatchewan Pension Plan (SPP) deduction |
33 |
50 |
18 |
|
|
|
|
| Deduction for elected split-pension amount |
34 |
225880 |
2434902 |
|
|
|
|
| Annual union, professional, or like dues |
35 |
1446190 |
987306 |
|
|
420 |
37 |
| Universal Child Care Benefit repayment |
36 |
1080 |
610 |
|
|
|
|
| Child care expenses |
37 |
324440 |
734266 |
|
|
70 |
33 |
| Disability supports deductions |
38 |
120 |
458 |
|
|
|
|
| Business investment loss |
39 |
1590 |
21768 |
|
|
|
|
| Moving expenses |
40 |
8370 |
37968 |
|
|
|
|
| Support payments made |
41 |
14170 |
163961 |
|
|
|
|
| Carrying charges and interest expenses |
42 |
211470 |
470930 |
|
|
|
|
| Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
240280 |
237060 |
|
|
80 |
16 |
| Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
262250 |
24446 |
|
|
110 |
2 |
| Exploration and development expenses |
45 |
12990 |
194046 |
|
|
|
|
| Other employment expenses |
46 |
110350 |
511110 |
|
|
10 |
5 |
| Clergy residence deduction |
47 |
1460 |
13140 |
|
|
|
|
| Other deductions |
48 |
157440 |
325716 |
|
|
90 |
33 |
| Total deductions before adjustments |
49 |
2837090 |
16575199 |
10 |
301 |
760 |
212 |
| Social benefits repayment |
50 |
96690 |
220604 |
|
|
|
|
| Net income after adjustments |
51 |
3857450 |
184351530 |
|
|
2230 |
6758 |
| Canadian Forces personnel and police deduction |
52 |
3900 |
52104 |
|
|
|
|
| Employee home relocation loan deduction |
53 |
180 |
97 |
|
|
|
|
| Security options deductions |
54 |
6490 |
229734 |
|
|
|
|
| Other payments deductions |
55 |
179440 |
715519 |
|
|
120 |
91 |
| Limited partnership losses of other years |
56 |
270 |
2218 |
|
|
|
|
| Non-capital losses of other years |
57 |
3570 |
34613 |
|
|
|
|
| Net capital losses of other years |
58 |
95970 |
237464 |
|
|
|
|
| Capital gains deduction |
59 |
9070 |
655621 |
|
|
|
|
| Northern residents deductions |
60 |
22220 |
81933 |
|
|
|
|
| Additional deductions |
61 |
16370 |
64563 |
|
|
|
|
| Farming/fishing losses of prior years |
62 |
1110 |
7431 |
|
|
|
|
| Total deductions from net income |
63 |
329640 |
2081298 |
|
|
130 |
95 |
| Taxable income assessed |
64 |
3857360 |
182273112 |
|
|
2230 |
6663 |
| Basic personal amount |
65 |
3857470 |
39936376 |
20 |
218 |
2220 |
3620 |
| Age amount |
66 |
492820 |
2663452 |
|
|
110 |
78 |
| Spouse or common-law partner amount |
67 |
244540 |
1644907 |
|
|
90 |
75 |
| Amount for eligible dependant |
68 |
110430 |
1029828 |
|
|
70 |
70 |
| Amount for children 17 and under |
69 |
638910 |
2214687 |
|
|
230 |
82 |
| Amount for infirm dependants age 18 or older |
70 |
640 |
2121 |
|
|
|
|
| CPP or QPP contributions through employment |
71 |
2957890 |
4612867 |
|
|
1390 |
195 |
| CPP or QPP contributions self-employment and other eligible earnings |
72 |
240280 |
237060 |
|
|
80 |
16 |
| Employment Insurance premiums |
73 |
2825040 |
1269021 |
|
|
1360 |
54 |
| Employment Insurance premiums on self-employment and other eligible earnings |
74 |
560 |
136 |
|
|
20 |
|
| PPIP premiums paid |
75 |
2899180 |
564196 |
|
|
1320 |
20 |
| PPIP premiums payable on employment income |
76 |
90110 |
18044 |
|
|
40 |
1 |
| PPIP premiums payable on self-employment income |
77 |
265840 |
31585 |
|
|
120 |
2 |
| Canada employment amount |
78 |
3104130 |
3181538 |
|
|
570 |
458 |
| Public transit amount |
79 |
335540 |
256967 |
|
|
110 |
31 |
| Children's fitness amount |
80 |
312700 |
135705 |
|
|
20 |
8 |
| Home buyers' amount |
81 |
46850 |
205234 |
|
|
|
|
| Adoption expenses |
82 |
610 |
4851 |
|
|
|
|
| Pension income amount |
83 |
791490 |
1556796 |
|
|
30 |
17 |
| Caregiver amount |
84 |
25710 |
97954 |
|
|
|
|
| Disability amount |
85 |
25890 |
187101 |
|
|
|
|
| Disability amount transferred from a dependant |
86 |
22130 |
212202 |
|
|
|
|
| Interest paid on student loans |
87 |
133610 |
45691 |
|
|
30 |
4 |
| Tuition, education, and textbook amounts |
88 |
266910 |
791946 |
|
|
20 |
15 |
| Tuition, education, and textbook amounts transferred from a child |
89 |
180100 |
818831 |
|
|
|
|
| Amounts transferred from spouse |
90 |
91010 |
330870 |
|
|
40 |
9 |
| Allowable portion of medical expenses |
91 |
1270630 |
2359952 |
|
|
380 |
167 |
| Total tax credits on personal amounts |
92 |
3857500 |
9661488 |
20 |
52 |
2230 |
739 |
| Allowable charitable donations and government gifts |
93 |
1260600 |
770945 |
|
|
50 |
5 |
| Eligible cultural, ecological gifts |
94 |
1670 |
10162 |
|
|
|
|
| Total tax credit on donations and gifts |
95 |
1242840 |
204358 |
|
|
40 |
1 |
| Total federal non-refundable tax credits |
96 |
3857500 |
9865846 |
20 |
52 |
2230 |
740 |
| Federal dividend tax credit |
97 |
643850 |
1085797 |
|
|
40 |
2 |
| Overseas employment tax credit |
98 |
2200 |
19973 |
|
|
|
|
| Minimum tax carryover |
99 |
4640 |
14142 |
|
|
|
|
| Basic federal tax |
100 |
3856410 |
21362512 |
20 |
228 |
2200 |
352 |
| Federal foreign tax credit |
101 |
197820 |
78091 |
|
|
|
|
| Federal political contribution tax credit |
102 |
17740 |
2488 |
|
|
|
|
| Investment tax credit |
103 |
8750 |
20420 |
|
|
|
|
| Labour-sponsored funds tax credit |
104 |
272030 |
113585 |
|
|
10 |
1 |
| Alternative minimum tax payable |
105 |
6360 |
28959 |
20 |
228 |
|
|
| Net federal tax |
106 |
3856490 |
21147744 |
20 |
229 |
2220 |
356 |
| CPP contributions payable on self-employment and other earnings |
107 |
|
|
|
|
|
|
| Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
560 |
136 |
|
|
20 |
|
| Social benefits repayment |
109 |
96690 |
220604 |
|
|
|
|
| Net provincial or territorial tax |
110 |
3090 |
64790 |
|
|
|
|
| Total tax payable |
111 |
3857510 |
21433275 |
20 |
229 |
2240 |
356 |
Final Basic Table 2A: Taxable returns by total Inc. class, Quebec
| Item |
Item code |
5000 - 9999 # |
5000 - 9999 $ |
10000 - 14999 # |
10000 - 14999 $ |
15000 - 19999 # |
15000 - 19999 $ |
| Number of taxable returns |
1 |
4230 |
|
103230 |
|
246720 |
|
| Number of non-taxable returns |
2 |
|
|
|
|
|
|
| Total number of returns |
3 |
4230 |
|
103230 |
|
246720 |
|
| Employment income |
4 |
3430 |
21412 |
63570 |
667983 |
184250 |
2616248 |
| Commissions (from employment) |
5 |
60 |
111 |
2110 |
2567 |
6470 |
11618 |
| Other employment income |
6 |
220 |
611 |
3890 |
19971 |
9390 |
40569 |
| Old Age Security pension |
7 |
140 |
275 |
150 |
523 |
9530 |
58129 |
| Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
430 |
1651 |
16770 |
101445 |
37210 |
206268 |
| Other pensions or superannuation |
9 |
170 |
617 |
2170 |
13625 |
12710 |
91306 |
| Elected split-pension amount |
10 |
|
|
6210 |
59188 |
16620 |
158379 |
| Universal Child Care Benefit (UCCB) |
11 |
220 |
217 |
6110 |
8919 |
18190 |
26216 |
| Employment Insurance and other benefits |
12 |
710 |
2673 |
25760 |
147330 |
71260 |
425854 |
| Taxable amount of dividends |
13 |
40 |
34 |
4750 |
1467 |
13910 |
7064 |
| Interest and other investment income |
14 |
120 |
84 |
13430 |
17224 |
35650 |
49179 |
| Net partnership income |
15 |
|
|
50 |
47 |
150 |
124 |
| Registered disability savings plan (RDSP) income |
16 |
|
|
|
|
|
|
| Net rental income |
17 |
40 |
-70 |
5100 |
15745 |
12090 |
28211 |
| Taxable capital gains |
18 |
30 |
421 |
2760 |
4850 |
7390 |
10448 |
| Support payments received |
19 |
20 |
47 |
700 |
5373 |
1030 |
8992 |
| Registered Retirement Savings Plan (RRSP) income |
20 |
440 |
769 |
8310 |
30580 |
17970 |
60463 |
| Other income |
21 |
380 |
1101 |
15850 |
76773 |
34450 |
137241 |
| Net business income |
22 |
330 |
1832 |
17990 |
171849 |
29650 |
329047 |
| Net professional income |
23 |
50 |
159 |
1770 |
15845 |
3200 |
32658 |
| Net commission income |
24 |
20 |
110 |
1170 |
8756 |
2230 |
18361 |
| Net farming income |
25 |
|
|
1060 |
6821 |
1900 |
12008 |
| Net fishing income |
26 |
|
|
30 |
41 |
90 |
201 |
| Workers' compensation benefits |
27 |
110 |
139 |
1300 |
1229 |
6430 |
12060 |
| Social assistance payments |
28 |
120 |
205 |
2400 |
3050 |
7020 |
14062 |
| Net federal supplements |
29 |
50 |
80 |
540 |
587 |
4770 |
10042 |
| Total income assessed |
30 |
4230 |
32363 |
103230 |
1381789 |
246720 |
4364748 |
| Registered pension plan (RPP) contributions |
31 |
490 |
156 |
4470 |
1375 |
20640 |
9091 |
| RRSP deduction |
32 |
180 |
128 |
5050 |
3564 |
26920 |
32568 |
| Saskatchewan Pension Plan (SPP) deduction |
33 |
|
|
|
|
|
|
| Deduction for elected split-pension amount |
34 |
|
|
110 |
154 |
1240 |
2705 |
| Annual union, professional, or like dues |
35 |
860 |
127 |
14830 |
2406 |
48760 |
10515 |
| Universal Child Care Benefit repayment |
36 |
|
|
50 |
28 |
110 |
53 |
| Child care expenses |
37 |
220 |
203 |
4740 |
3476 |
19920 |
27359 |
| Disability supports deductions |
38 |
|
|
|
|
|
|
| Business investment loss |
39 |
|
|
|
|
20 |
37 |
| Moving expenses |
40 |
|
|
50 |
38 |
280 |
305 |
| Support payments made |
41 |
|
|
30 |
20 |
110 |
229 |
| Carrying charges and interest expenses |
42 |
10 |
19 |
760 |
219 |
2870 |
1336 |
| Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
320 |
104 |
18530 |
7477 |
30350 |
15981 |
| Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
330 |
9 |
19430 |
837 |
31700 |
1631 |
| Exploration and development expenses |
45 |
|
|
|
|
20 |
3 |
| Other employment expenses |
46 |
30 |
24 |
300 |
302 |
1890 |
2693 |
| Clergy residence deduction |
47 |
|
|
|
|
10 |
22 |
| Other deductions |
48 |
180 |
83 |
3920 |
1241 |
12510 |
4942 |
| Total deductions before adjustments |
49 |
1650 |
872 |
42460 |
21148 |
116630 |
109473 |
| Social benefits repayment |
50 |
|
|
|
|
|
|
| Net income after adjustments |
51 |
4230 |
31494 |
103220 |
1360649 |
246720 |
4255297 |
| Canadian Forces personnel and police deduction |
52 |
|
|
|
|
|
|
| Employee home relocation loan deduction |
53 |
|
|
|
|
|
|
| Security options deductions |
54 |
|
|
|
|
|
|
| Other payments deductions |
55 |
280 |
424 |
4200 |
4866 |
17960 |
36164 |
| Limited partnership losses of other years |
56 |
|
|
|
|
|
|
| Non-capital losses of other years |
57 |
|
|
170 |
139 |
430 |
684 |
| Net capital losses of other years |
58 |
|
|
520 |
127 |
1650 |
687 |
| Capital gains deduction |
59 |
|
|
20 |
15 |
60 |
81 |
| Northern residents deductions |
60 |
|
|
60 |
108 |
800 |
2062 |
| Additional deductions |
61 |
|
|
100 |
52 |
450 |
405 |
| Farming/fishing losses of prior years |
62 |
|
|
30 |
24 |
50 |
91 |
| Total deductions from net income |
63 |
290 |
436 |
5080 |
5332 |
21150 |
40181 |
| Taxable income assessed |
64 |
4230 |
31058 |
103220 |
1355317 |
246720 |
4215116 |
| Basic personal amount |
65 |
4220 |
15976 |
103220 |
1050897 |
246720 |
2547479 |
| Age amount |
66 |
160 |
278 |
450 |
2354 |
12530 |
80278 |
| Spouse or common-law partner amount |
67 |
250 |
397 |
880 |
1407 |
3890 |
9218 |
| Amount for eligible dependant |
68 |
150 |
318 |
180 |
687 |
430 |
1523 |
| Amount for children 17 and under |
69 |
430 |
343 |
1120 |
1986 |
9590 |
26043 |
| Amount for infirm dependants age 18 or older |
70 |
|
|
|
|
20 |
12 |
| CPP or QPP contributions through employment |
71 |
3180 |
862 |
57030 |
22102 |
176510 |
99186 |
| CPP or QPP contributions self-employment and other eligible earnings |
72 |
320 |
104 |
18530 |
7477 |
30350 |
15981 |
| Employment Insurance premiums |
73 |
3110 |
285 |
57450 |
8763 |
172180 |
34371 |
| Employment Insurance premiums on self-employment and other eligible earnings |
74 |
50 |
4 |
90 |
11 |
100 |
17 |
| PPIP premiums paid |
75 |
3080 |
104 |
59150 |
3287 |
176870 |
12974 |
| PPIP premiums payable on employment income |
76 |
90 |
3 |
1430 |
58 |
3610 |
189 |
| PPIP premiums payable on self-employment income |
77 |
340 |
12 |
19610 |
1081 |
32060 |
2104 |
| Canada employment amount |
78 |
2000 |
1831 |
63540 |
64692 |
185830 |
192045 |
| Public transit amount |
79 |
500 |
186 |
4860 |
2773 |
17860 |
11746 |
| Children's fitness amount |
80 |
60 |
16 |
480 |
144 |
2810 |
913 |
| Home buyers' amount |
81 |
|
|
30 |
60 |
530 |
1870 |
| Adoption expenses |
82 |
|
|
|
|
|
|
| Pension income amount |
83 |
60 |
65 |
7460 |
14405 |
26160 |
50202 |
| Caregiver amount |
84 |
|
|
80 |
98 |
640 |
1831 |
| Disability amount |
85 |
10 |
34 |
30 |
184 |
310 |
2122 |
| Disability amount transferred from a dependant |
86 |
|
|
20 |
61 |
50 |
137 |
| Interest paid on student loans |
87 |
40 |
15 |
1350 |
363 |
5950 |
1843 |
| Tuition, education, and textbook amounts |
88 |
70 |
105 |
4860 |
5162 |
30260 |
75851 |
| Tuition, education, and textbook amounts transferred from a child |
89 |
|
|
110 |
161 |
1560 |
4934 |
| Amounts transferred from spouse |
90 |
70 |
53 |
500 |
537 |
2380 |
5041 |
| Allowable portion of medical expenses |
91 |
880 |
583 |
25180 |
20091 |
90100 |
113515 |
| Total tax credits on personal amounts |
92 |
4230 |
3241 |
103220 |
181327 |
246720 |
493714 |
| Allowable charitable donations and government gifts |
93 |
160 |
20 |
8320 |
1071 |
31580 |
5702 |
| Eligible cultural, ecological gifts |
94 |
|
|
20 |
3 |
50 |
12 |
| Total tax credit on donations and gifts |
95 |
160 |
4 |
7920 |
210 |
29890 |
1250 |
| Total federal non-refundable tax credits |
96 |
4230 |
3245 |
103220 |
181537 |
246720 |
494964 |
| Federal dividend tax credit |
97 |
40 |
5 |
4930 |
258 |
14430 |
1198 |
| Overseas employment tax credit |
98 |
|
|
|
|
|
|
| Minimum tax carryover |
99 |
|
|
|
|
30 |
11 |
| Basic federal tax |
100 |
4150 |
1590 |
103070 |
22260 |
246640 |
138254 |
| Federal foreign tax credit |
101 |
20 |
5 |
1390 |
22 |
4040 |
105 |
| Federal political contribution tax credit |
102 |
|
|
70 |
5 |
190 |
15 |
| Investment tax credit |
103 |
|
|
20 |
2 |
40 |
8 |
| Labour-sponsored funds tax credit |
104 |
40 |
4 |
250 |
24 |
1950 |
288 |
| Alternative minimum tax payable |
105 |
|
|
|
|
|
|
| Net federal tax |
106 |
4180 |
1591 |
103130 |
22232 |
246680 |
137856 |
| CPP contributions payable on self-employment and other earnings |
107 |
|
|
|
|
|
|
| Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
50 |
4 |
90 |
11 |
100 |
17 |
| Social benefits repayment |
109 |
|
|
|
|
|
|
| Net provincial or territorial tax |
110 |
|
|
60 |
5 |
60 |
10 |
| Total tax payable |
111 |
4230 |
1595 |
103230 |
22248 |
246720 |
137884 |
Final Basic Table 2A: Taxable returns by total Inc. class, Quebec
| Item |
Item code |
20000 - 24999 # |
20000 - 24999 $ |
25000 - 29999 # |
25000 - 29999 $ |
30000 - 34999 # |
30000 - 34999 $ |
| Number of taxable returns |
1 |
349790 |
|
372540 |
|
399560 |
|
| Number of non-taxable returns |
2 |
|
|
|
|
|
|
| Total number of returns |
3 |
349790 |
|
372540 |
|
399560 |
|
| Employment income |
4 |
236950 |
4309860 |
270340 |
6079545 |
302190 |
8298479 |
| Commissions (from employment) |
5 |
8410 |
22884 |
8590 |
34836 |
7870 |
43352 |
| Other employment income |
6 |
16730 |
62387 |
24260 |
82453 |
32250 |
99122 |
| Old Age Security pension |
7 |
68260 |
420985 |
65490 |
403864 |
67390 |
416099 |
| Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
99360 |
637219 |
100560 |
679572 |
103480 |
720635 |
| Other pensions or superannuation |
9 |
67340 |
529558 |
76240 |
908936 |
84450 |
1306570 |
| Elected split-pension amount |
10 |
28930 |
282414 |
24200 |
281878 |
26330 |
319230 |
| Universal Child Care Benefit (UCCB) |
11 |
23450 |
34424 |
26190 |
38594 |
27350 |
40139 |
| Employment Insurance and other benefits |
12 |
89780 |
612960 |
97380 |
702859 |
93630 |
668618 |
| Taxable amount of dividends |
13 |
27830 |
20089 |
35560 |
36816 |
42940 |
59175 |
| Interest and other investment income |
14 |
75150 |
129925 |
81790 |
147380 |
88840 |
165916 |
| Net partnership income |
15 |
410 |
271 |
610 |
351 |
790 |
430 |
| Registered disability savings plan (RDSP) income |
16 |
|
|
|
|
|
|
| Net rental income |
17 |
19810 |
48334 |
22890 |
56698 |
25700 |
59886 |
| Taxable capital gains |
18 |
14090 |
19227 |
17550 |
26763 |
20620 |
35491 |
| Support payments received |
19 |
1520 |
13466 |
1380 |
13999 |
1220 |
13530 |
| Registered Retirement Savings Plan (RRSP) income |
20 |
29010 |
93997 |
36390 |
122218 |
43520 |
142297 |
| Other income |
21 |
47200 |
163137 |
51740 |
167830 |
55080 |
164303 |
| Net business income |
22 |
27850 |
333666 |
24040 |
300676 |
20860 |
255159 |
| Net professional income |
23 |
3410 |
38886 |
3550 |
45210 |
3460 |
47127 |
| Net commission income |
24 |
2480 |
23552 |
2450 |
26770 |
2380 |
28555 |
| Net farming income |
25 |
2260 |
13948 |
2600 |
15517 |
2670 |
14013 |
| Net fishing income |
26 |
120 |
598 |
170 |
1201 |
120 |
1362 |
| Workers' compensation benefits |
27 |
10740 |
31733 |
13970 |
56272 |
15980 |
72866 |
| Social assistance payments |
28 |
4510 |
10250 |
2450 |
5615 |
1410 |
3470 |
| Net federal supplements |
29 |
20680 |
28199 |
7970 |
18736 |
5050 |
11797 |
| Total income assessed |
30 |
349790 |
7881970 |
372540 |
10254589 |
399560 |
12987619 |
| Registered pension plan (RPP) contributions |
31 |
39810 |
24644 |
63800 |
53149 |
102460 |
113758 |
| RRSP deduction |
32 |
52690 |
82152 |
80220 |
148378 |
111900 |
235323 |
| Saskatchewan Pension Plan (SPP) deduction |
33 |
|
|
10 |
3 |
|
|
| Deduction for elected split-pension amount |
34 |
5490 |
16307 |
13090 |
59016 |
21840 |
127563 |
| Annual union, professional, or like dues |
35 |
72710 |
20300 |
97320 |
34099 |
131060 |
58240 |
| Universal Child Care Benefit repayment |
36 |
110 |
47 |
140 |
77 |
150 |
82 |
| Child care expenses |
37 |
27710 |
51040 |
33730 |
69953 |
39200 |
85594 |
| Disability supports deductions |
38 |
|
|
|
|
10 |
19 |
| Business investment loss |
39 |
50 |
151 |
70 |
321 |
100 |
507 |
| Moving expenses |
40 |
540 |
616 |
670 |
979 |
700 |
1295 |
| Support payments made |
41 |
300 |
833 |
590 |
1866 |
790 |
3075 |
| Carrying charges and interest expenses |
42 |
6830 |
3460 |
9340 |
6023 |
12000 |
8409 |
| Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
27880 |
17736 |
24080 |
17522 |
20550 |
15991 |
| Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
29250 |
1714 |
25250 |
1632 |
21590 |
1458 |
| Exploration and development expenses |
45 |
60 |
24 |
110 |
51 |
150 |
151 |
| Other employment expenses |
46 |
3540 |
6796 |
5500 |
12581 |
7430 |
19872 |
| Clergy residence deduction |
47 |
30 |
131 |
130 |
610 |
200 |
1243 |
| Other deductions |
48 |
17450 |
8083 |
19920 |
10629 |
19440 |
12007 |
| Total deductions before adjustments |
49 |
166900 |
234049 |
213820 |
416892 |
265820 |
684590 |
| Social benefits repayment |
50 |
|
|
|
|
|
|
| Net income after adjustments |
51 |
349790 |
7647923 |
372540 |
9837711 |
399560 |
12303031 |
| Canadian Forces personnel and police deduction |
52 |
|
|
|
|
10 |
34 |
| Employee home relocation loan deduction |
53 |
|
|
|
|
|
|
| Security options deductions |
54 |
30 |
21 |
30 |
34 |
50 |
76 |
| Other payments deductions |
55 |
35580 |
70182 |
24140 |
80623 |
22270 |
88133 |
| Limited partnership losses of other years |
56 |
|
|
|
|
|
|
| Non-capital losses of other years |
57 |
520 |
1371 |
430 |
1638 |
380 |
1540 |
| Net capital losses of other years |
58 |
3310 |
1614 |
4320 |
2802 |
5430 |
3945 |
| Capital gains deduction |
59 |
130 |
314 |
170 |
575 |
250 |
1027 |
| Northern residents deductions |
60 |
1420 |
3559 |
2010 |
5353 |
1840 |
5400 |
| Additional deductions |
61 |
1870 |
2029 |
2210 |
3492 |
2110 |
3885 |
| Farming/fishing losses of prior years |
62 |
60 |
163 |
90 |
269 |
80 |
279 |
| Total deductions from net income |
63 |
42020 |
79277 |
32710 |
94806 |
31760 |
104320 |
| Taxable income assessed |
64 |
349790 |
7568646 |
372540 |
9742905 |
399560 |
12198712 |
| Basic personal amount |
65 |
349790 |
3622915 |
372540 |
3862074 |
399560 |
4144586 |
| Age amount |
66 |
73320 |
472376 |
71320 |
459417 |
73360 |
467445 |
| Spouse or common-law partner amount |
67 |
9940 |
43048 |
18910 |
115355 |
25190 |
162154 |
| Amount for eligible dependant |
68 |
1350 |
7628 |
6880 |
61659 |
12970 |
122119 |
| Amount for children 17 and under |
69 |
21010 |
66905 |
36270 |
116800 |
52220 |
172616 |
| Amount for infirm dependants age 18 or older |
70 |
20 |
45 |
30 |
86 |
60 |
186 |
| CPP or QPP contributions through employment |
71 |
229360 |
176083 |
263700 |
260047 |
295970 |
366512 |
| CPP or QPP contributions self-employment and other eligible earnings |
72 |
27880 |
17736 |
24080 |
17522 |
20550 |
15991 |
| Employment Insurance premiums |
73 |
222040 |
56518 |
254460 |
79726 |
286010 |
109096 |
| Employment Insurance premiums on self-employment and other eligible earnings |
74 |
70 |
16 |
60 |
16 |
30 |
8 |
| PPIP premiums paid |
75 |
227960 |
21434 |
260970 |
30266 |
292590 |
41325 |
| PPIP premiums payable on employment income |
76 |
4340 |
301 |
4870 |
432 |
5320 |
591 |
| PPIP premiums payable on self-employment income |
77 |
29640 |
2213 |
25620 |
2105 |
21920 |
1883 |
| Canada employment amount |
78 |
241830 |
248314 |
277850 |
284240 |
312460 |
318699 |
| Public transit amount |
79 |
25600 |
17320 |
27760 |
19550 |
30970 |
22727 |
| Children's fitness amount |
80 |
6280 |
2095 |
11390 |
3799 |
18190 |
6086 |
| Home buyers' amount |
81 |
1790 |
7103 |
3180 |
13176 |
4800 |
20241 |
| Adoption expenses |
82 |
10 |
45 |
20 |
126 |
30 |
153 |
| Pension income amount |
83 |
86690 |
168688 |
91110 |
178996 |
97140 |
191554 |
| Caregiver amount |
84 |
1420 |
4934 |
2110 |
7719 |
2700 |
9927 |
| Disability amount |
85 |
1910 |
13735 |
3330 |
24057 |
4120 |
29791 |
| Disability amount transferred from a dependant |
86 |
210 |
1218 |
700 |
5313 |
1380 |
11644 |
| Interest paid on student loans |
87 |
9930 |
3171 |
13300 |
4298 |
15820 |
5426 |
| Tuition, education, and textbook amounts |
88 |
37810 |
130203 |
33270 |
119081 |
28200 |
97388 |
| Tuition, education, and textbook amounts transferred from a child |
89 |
4310 |
16309 |
6640 |
26344 |
9560 |
38763 |
| Amounts transferred from spouse |
90 |
5510 |
16036 |
9460 |
31988 |
13300 |
49175 |
| Allowable portion of medical expenses |
91 |
156160 |
221447 |
166870 |
262739 |
173970 |
293950 |
| Total tax credits on personal amounts |
92 |
349790 |
800675 |
372540 |
898040 |
399560 |
1005005 |
| Allowable charitable donations and government gifts |
93 |
68990 |
15742 |
84130 |
22818 |
100910 |
30294 |
| Eligible cultural, ecological gifts |
94 |
100 |
22 |
110 |
48 |
140 |
55 |
| Total tax credit on donations and gifts |
95 |
67160 |
3536 |
82280 |
5311 |
98980 |
7187 |
| Total federal non-refundable tax credits |
96 |
349790 |
804212 |
372540 |
903350 |
399560 |
1012192 |
| Federal dividend tax credit |
97 |
28660 |
3313 |
36590 |
5962 |
44160 |
9373 |
| Overseas employment tax credit |
98 |
10 |
7 |
20 |
23 |
20 |
38 |
| Minimum tax carryover |
99 |
50 |
28 |
90 |
65 |
120 |
113 |
| Basic federal tax |
100 |
349740 |
330440 |
372530 |
555065 |
399550 |
810958 |
| Federal foreign tax credit |
101 |
7820 |
219 |
10100 |
373 |
11930 |
579 |
| Federal political contribution tax credit |
102 |
530 |
40 |
790 |
66 |
1000 |
89 |
| Investment tax credit |
103 |
70 |
21 |
110 |
46 |
120 |
59 |
| Labour-sponsored funds tax credit |
104 |
5260 |
1062 |
10250 |
2586 |
18500 |
5054 |
| Alternative minimum tax payable |
105 |
|
|
|
|
10 |
23 |
| Net federal tax |
106 |
349750 |
329097 |
372530 |
551996 |
399550 |
805172 |
| CPP contributions payable on self-employment and other earnings |
107 |
|
|
|
|
|
|
| Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
70 |
16 |
60 |
16 |
30 |
8 |
| Social benefits repayment |
109 |
|
|
|
|
|
|
| Net provincial or territorial tax |
110 |
70 |
22 |
50 |
19 |
60 |
37 |
| Total tax payable |
111 |
349790 |
329136 |
372540 |
552032 |
399560 |
805217 |
Final Basic Table 2A: Taxable returns by total Inc. class, Quebec
| Item |
Item code |
35000 - 39999 # |
35000 - 39999 $ |
40000 - 44999 # |
40000 - 44999 $ |
45000 - 49999 # |
45000 - 49999 $ |
| Number of taxable returns |
1 |
382220 |
|
336200 |
|
276300 |
|
| Number of non-taxable returns |
2 |
|
|
|
|
|
|
| Total number of returns |
3 |
382220 |
|
336200 |
|
276300 |
|
| Employment income |
4 |
300350 |
9698833 |
259700 |
9419562 |
223740 |
9210817 |
| Commissions (from employment) |
5 |
7350 |
56586 |
6680 |
66832 |
5770 |
73659 |
| Other employment income |
6 |
36320 |
94822 |
37910 |
92506 |
34760 |
76825 |
| Old Age Security pension |
7 |
55080 |
340044 |
50970 |
314853 |
34570 |
213421 |
| Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
90300 |
647577 |
85730 |
618309 |
61290 |
451770 |
| Other pensions or superannuation |
9 |
78780 |
1584878 |
78140 |
1833057 |
57660 |
1634573 |
| Elected split-pension amount |
10 |
17850 |
232802 |
26690 |
318442 |
9250 |
101386 |
| Universal Child Care Benefit (UCCB) |
11 |
25360 |
37443 |
20330 |
30652 |
16050 |
24185 |
| Employment Insurance and other benefits |
12 |
79590 |
548656 |
64560 |
439988 |
48900 |
331678 |
| Taxable amount of dividends |
13 |
44840 |
80134 |
48590 |
110985 |
43330 |
131711 |
| Interest and other investment income |
14 |
85150 |
153778 |
82880 |
163424 |
67820 |
131182 |
| Net partnership income |
15 |
830 |
363 |
1050 |
699 |
1020 |
653 |
| Registered disability savings plan (RDSP) income |
16 |
|
|
|
|
|
|
| Net rental income |
17 |
25760 |
61317 |
25090 |
63503 |
21340 |
55336 |
| Taxable capital gains |
18 |
21530 |
42072 |
23240 |
50016 |
20690 |
49410 |
| Support payments received |
19 |
1080 |
11820 |
850 |
10744 |
620 |
9283 |
| Registered Retirement Savings Plan (RRSP) income |
20 |
46190 |
152080 |
44210 |
160884 |
37370 |
137373 |
| Other income |
21 |
54240 |
166349 |
53220 |
165859 |
44200 |
134432 |
| Net business income |
22 |
18030 |
222081 |
15890 |
200926 |
12710 |
167485 |
| Net professional income |
23 |
3270 |
46547 |
3460 |
56650 |
3210 |
56943 |
| Net commission income |
24 |
2090 |
28707 |
1920 |
32393 |
1570 |
30940 |
| Net farming income |
25 |
2530 |
14556 |
2230 |
15130 |
1890 |
11769 |
| Net fishing income |
26 |
100 |
1401 |
80 |
1617 |
60 |
1347 |
| Workers' compensation benefits |
27 |
14930 |
76470 |
12290 |
75487 |
9790 |
61348 |
| Social assistance payments |
28 |
850 |
2339 |
540 |
1589 |
340 |
1058 |
| Net federal supplements |
29 |
3450 |
8031 |
1850 |
4143 |
920 |
2234 |
| Total income assessed |
30 |
382220 |
14309699 |
336200 |
14248251 |
276300 |
13100818 |
| Registered pension plan (RPP) contributions |
31 |
128530 |
181984 |
117470 |
199850 |
114180 |
236192 |
| RRSP deduction |
32 |
133150 |
321012 |
130560 |
366978 |
123220 |
401942 |
| Saskatchewan Pension Plan (SPP) deduction |
33 |
|
|
|
|
|
|
| Deduction for elected split-pension amount |
34 |
27080 |
193437 |
27690 |
224126 |
25560 |
254394 |
| Annual union, professional, or like dues |
35 |
148190 |
78556 |
131300 |
77619 |
123170 |
83384 |
| Universal Child Care Benefit repayment |
36 |
140 |
90 |
90 |
49 |
70 |
47 |
| Child care expenses |
37 |
38260 |
87868 |
31010 |
75178 |
25950 |
63431 |
| Disability supports deductions |
38 |
20 |
28 |
10 |
24 |
|
|
| Business investment loss |
39 |
80 |
456 |
100 |
830 |
110 |
908 |
| Moving expenses |
40 |
750 |
1806 |
790 |
2371 |
640 |
2048 |
| Support payments made |
41 |
940 |
4574 |
990 |
5338 |
880 |
5394 |
| Carrying charges and interest expenses |
42 |
13100 |
10377 |
14510 |
12749 |
13350 |
13462 |
| Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
17700 |
14760 |
15950 |
14581 |
12080 |
12562 |
| Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
18410 |
1318 |
16570 |
1288 |
13300 |
1125 |
| Exploration and development expenses |
45 |
190 |
311 |
270 |
457 |
280 |
622 |
| Other employment expenses |
46 |
8440 |
25029 |
9190 |
29936 |
8980 |
31530 |
| Clergy residence deduction |
47 |
150 |
1014 |
150 |
1166 |
130 |
948 |
| Other deductions |
48 |
16580 |
11457 |
13520 |
10661 |
10480 |
9189 |
| Total deductions before adjustments |
49 |
284390 |
934078 |
259140 |
1023201 |
230170 |
1117193 |
| Social benefits repayment |
50 |
|
|
|
|
|
|
| Net income after adjustments |
51 |
382220 |
13375621 |
336200 |
13225050 |
276300 |
11983624 |
| Canadian Forces personnel and police deduction |
52 |
30 |
120 |
140 |
871 |
210 |
1247 |
| Employee home relocation loan deduction |
53 |
|
|
|
|
|
|
| Security options deductions |
54 |
80 |
143 |
130 |
236 |
130 |
229 |
| Other payments deductions |
55 |
19110 |
86840 |
14580 |
81219 |
10990 |
64639 |
| Limited partnership losses of other years |
56 |
|
|
|
|
|
|
| Non-capital losses of other years |
57 |
280 |
1252 |
260 |
1340 |
200 |
1088 |
| Net capital losses of other years |
58 |
5480 |
4570 |
6400 |
5749 |
5790 |
5796 |
| Capital gains deduction |
59 |
280 |
1776 |
330 |
2339 |
300 |
2591 |
| Northern residents deductions |
60 |
1630 |
4852 |
1590 |
4854 |
1390 |
4420 |
| Additional deductions |
61 |
1720 |
3469 |
1510 |
3273 |
1090 |
3004 |
| Farming/fishing losses of prior years |
62 |
100 |
317 |
80 |
334 |
70 |
327 |
| Total deductions from net income |
63 |
28130 |
103351 |
24450 |
100219 |
19730 |
83353 |
| Taxable income assessed |
64 |
382220 |
13272270 |
336200 |
13124831 |
276300 |
11900271 |
| Basic personal amount |
65 |
382220 |
3965648 |
336200 |
3488760 |
276300 |
2867320 |
| Age amount |
66 |
60870 |
360004 |
55710 |
299833 |
38260 |
187747 |
| Spouse or common-law partner amount |
67 |
25320 |
166175 |
21810 |
147356 |
18610 |
127564 |
| Amount for eligible dependant |
68 |
14500 |
137675 |
11720 |
110605 |
10020 |
94737 |
| Amount for children 17 and under |
69 |
58500 |
196347 |
54110 |
184532 |
50090 |
172287 |
| Amount for infirm dependants age 18 or older |
70 |
60 |
206 |
40 |
136 |
50 |
166 |
| CPP or QPP contributions through employment |
71 |
294560 |
438052 |
253730 |
431991 |
218700 |
419911 |
| CPP or QPP contributions self-employment and other eligible earnings |
72 |
17700 |
14760 |
15950 |
14581 |
12080 |
12562 |
| Employment Insurance premiums |
73 |
285020 |
127833 |
244550 |
123218 |
210780 |
113793 |
| Employment Insurance premiums on self-employment and other eligible earnings |
74 |
40 |
11 |
20 |
9 |
20 |
9 |
| PPIP premiums paid |
75 |
290620 |
48260 |
249310 |
46646 |
213980 |
45401 |
| PPIP premiums payable on employment income |
76 |
5630 |
755 |
6210 |
989 |
6520 |
1213 |
| PPIP premiums payable on self-employment income |
77 |
18770 |
1704 |
16860 |
1662 |
13570 |
1454 |
| Canada employment amount |
78 |
311070 |
316830 |
269220 |
273574 |
230480 |
235174 |
| Public transit amount |
79 |
32030 |
24593 |
28210 |
22003 |
25370 |
20040 |
| Children's fitness amount |
80 |
22850 |
7976 |
22940 |
8376 |
23060 |
8771 |
| Home buyers' amount |
81 |
5720 |
24489 |
5730 |
24727 |
5250 |
23045 |
| Adoption expenses |
82 |
40 |
194 |
30 |
233 |
40 |
310 |
| Pension income amount |
83 |
88050 |
173801 |
90200 |
178525 |
63790 |
126180 |
| Caregiver amount |
84 |
2790 |
10561 |
2510 |
9372 |
2230 |
8570 |
| Disability amount |
85 |
3320 |
24022 |
2980 |
21541 |
2210 |
16009 |
| Disability amount transferred from a dependant |
86 |
1860 |
16429 |
2050 |
19016 |
1940 |
18391 |
| Interest paid on student loans |
87 |
15900 |
5556 |
14450 |
5192 |
12590 |
4469 |
| Tuition, education, and textbook amounts |
88 |
24120 |
78523 |
20540 |
63509 |
17070 |
53970 |
| Tuition, education, and textbook amounts transferred from a child |
89 |
12140 |
50164 |
12250 |
51566 |
11940 |
51416 |
| Amounts transferred from spouse |
90 |
12330 |
46222 |
9200 |
35537 |
6910 |
27013 |
| Allowable portion of medical expenses |
91 |
155340 |
277634 |
122320 |
248160 |
87750 |
179495 |
| Total tax credits on personal amounts |
92 |
382220 |
977164 |
336200 |
871747 |
276300 |
722553 |
| Allowable charitable donations and government gifts |
93 |
107990 |
33884 |
105310 |
35812 |
96130 |
34420 |
| Eligible cultural, ecological gifts |
94 |
150 |
66 |
160 |
58 |
120 |
86 |
| Total tax credit on donations and gifts |
95 |
106160 |
8124 |
103720 |
8674 |
94740 |
8415 |
| Total federal non-refundable tax credits |
96 |
382220 |
985288 |
336200 |
880421 |
276300 |
730967 |
| Federal dividend tax credit |
97 |
46220 |
12412 |
49930 |
17018 |
44470 |
19728 |
| Overseas employment tax credit |
98 |
50 |
99 |
60 |
150 |
70 |
226 |
| Minimum tax carryover |
99 |
100 |
132 |
130 |
194 |
120 |
206 |
| Basic federal tax |
100 |
382210 |
995722 |
336190 |
1085389 |
276300 |
1097016 |
| Federal foreign tax credit |
101 |
12210 |
722 |
13430 |
973 |
12110 |
984 |
| Federal political contribution tax credit |
102 |
1100 |
107 |
1420 |
141 |
1190 |
118 |
| Investment tax credit |
103 |
170 |
108 |
180 |
138 |
180 |
138 |
| Labour-sponsored funds tax credit |
104 |
25410 |
7838 |
24240 |
8526 |
24980 |
9888 |
| Alternative minimum tax payable |
105 |
20 |
31 |
10 |
70 |
20 |
27 |
| Net federal tax |
106 |
382210 |
986944 |
336190 |
1075607 |
276300 |
1085882 |
| CPP contributions payable on self-employment and other earnings |
107 |
|
|
|
|
|
|
| Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
40 |
11 |
20 |
9 |
20 |
9 |
| Social benefits repayment |
109 |
|
|
|
|
|
|
| Net provincial or territorial tax |
110 |
70 |
46 |
50 |
33 |
40 |
41 |
| Total tax payable |
111 |
382220 |
987002 |
336200 |
1075649 |
276300 |
1085933 |
Final Basic Table 2A: Taxable returns by total Inc. class, Quebec
| Item |
Item code |
50000 - 54999 # |
50000 - 54999 $ |
55000 - 59999 # |
55000 - 59999 $ |
60000 - 69999 # |
60000 - 69999 $ |
| Number of taxable returns |
1 |
231550 |
|
191580 |
|
291260 |
|
| Number of non-taxable returns |
2 |
|
|
|
|
|
|
| Total number of returns |
3 |
231550 |
|
191580 |
|
291260 |
|
| Employment income |
4 |
191170 |
8760660 |
162780 |
8224817 |
251900 |
14446365 |
| Commissions (from employment) |
5 |
5010 |
79622 |
4410 |
79784 |
7360 |
165985 |
| Other employment income |
6 |
32940 |
66631 |
29580 |
55337 |
50600 |
90660 |
| Old Age Security pension |
7 |
26170 |
161384 |
19810 |
121926 |
28490 |
174973 |
| Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
47720 |
356569 |
35020 |
263027 |
48560 |
363272 |
| Other pensions or superannuation |
9 |
45770 |
1436279 |
33910 |
1114376 |
46940 |
1602078 |
| Elected split-pension amount |
10 |
6490 |
74374 |
5380 |
63291 |
10010 |
140528 |
| Universal Child Care Benefit (UCCB) |
11 |
12500 |
18786 |
9610 |
14345 |
11720 |
17071 |
| Employment Insurance and other benefits |
12 |
36740 |
242878 |
27610 |
179396 |
37550 |
220770 |
| Taxable amount of dividends |
13 |
40250 |
166219 |
36140 |
179109 |
62800 |
395293 |
| Interest and other investment income |
14 |
58240 |
116282 |
49420 |
104038 |
78870 |
185029 |
| Net partnership income |
15 |
1050 |
928 |
1060 |
990 |
2100 |
1120 |
| Registered disability savings plan (RDSP) income |
16 |
|
|
|
|
|
|
| Net rental income |
17 |
19150 |
51082 |
16830 |
46586 |
27580 |
87274 |
| Taxable capital gains |
18 |
19130 |
52801 |
17520 |
55788 |
30600 |
119377 |
| Support payments received |
19 |
440 |
6872 |
370 |
6460 |
540 |
11717 |
| Registered Retirement Savings Plan (RRSP) income |
20 |
32180 |
125751 |
27070 |
111530 |
40900 |
186266 |
| Other income |
21 |
38170 |
117422 |
32920 |
106387 |
53170 |
176931 |
| Net business income |
22 |
10780 |
153324 |
8960 |
138083 |
14010 |
228948 |
| Net professional income |
23 |
3020 |
59726 |
2790 |
58897 |
4920 |
118896 |
| Net commission income |
24 |
1390 |
30710 |
1110 |
26146 |
1950 |
54056 |
| Net farming income |
25 |
1590 |
10182 |
1270 |
7337 |
2030 |
13113 |
| Net fishing income |
26 |
30 |
841 |
40 |
971 |
50 |
1516 |
| Workers' compensation benefits |
27 |
7400 |
48796 |
5550 |
36202 |
6770 |
47936 |
| Social assistance payments |
28 |
200 |
684 |
170 |
539 |
170 |
546 |
| Net federal supplements |
29 |
570 |
1475 |
400 |
1017 |
540 |
1410 |
| Total income assessed |
30 |
231550 |
12140279 |
191580 |
10996378 |
291260 |
18851128 |
| Registered pension plan (RPP) contributions |
31 |
105240 |
256367 |
97710 |
274088 |
159330 |
525634 |
| RRSP deduction |
32 |
111340 |
402811 |
99010 |
386625 |
161460 |
706789 |
| Saskatchewan Pension Plan (SPP) deduction |
33 |
|
|
|
|
|
|
| Deduction for elected split-pension amount |
34 |
21210 |
251787 |
15750 |
212447 |
20930 |
307586 |
| Annual union, professional, or like dues |
35 |
110570 |
83154 |
99350 |
82160 |
156480 |
143398 |
| Universal Child Care Benefit repayment |
36 |
50 |
28 |
30 |
19 |
60 |
33 |
| Child care expenses |
37 |
21320 |
54149 |
17390 |
43855 |
24530 |
60503 |
| Disability supports deductions |
38 |
|
|
|
|
10 |
7 |
| Business investment loss |
39 |
120 |
933 |
100 |
857 |
150 |
1399 |
| Moving expenses |
40 |
560 |
2506 |
470 |
2248 |
830 |
5251 |
| Support payments made |
41 |
870 |
5541 |
760 |
5185 |
1420 |
10852 |
| Carrying charges and interest expenses |
42 |
12670 |
13679 |
11530 |
13455 |
20190 |
27448 |
| Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
8750 |
10860 |
6640 |
8943 |
10070 |
14402 |
| Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
11640 |
1063 |
9770 |
958 |
14090 |
1640 |
| Exploration and development expenses |
45 |
340 |
1048 |
380 |
1343 |
820 |
3372 |
| Other employment expenses |
46 |
8200 |
31239 |
6810 |
27742 |
11010 |
48761 |
| Clergy residence deduction |
47 |
130 |
1185 |
100 |
1028 |
130 |
1368 |
| Other deductions |
48 |
8020 |
8519 |
6080 |
7543 |
8660 |
12675 |
| Total deductions before adjustments |
49 |
198980 |
1124889 |
169520 |
1068505 |
262850 |
1871118 |
| Social benefits repayment |
50 |
410 |
70 |
5540 |
2543 |
21880 |
17333 |
| Net income after adjustments |
51 |
231550 |
11015320 |
191580 |
9925331 |
291260 |
16962836 |
| Canadian Forces personnel and police deduction |
52 |
430 |
3162 |
500 |
4853 |
1210 |
13271 |
| Employee home relocation loan deduction |
53 |
|
|
|
|
|
|
| Security options deductions |
54 |
140 |
243 |
160 |
262 |
320 |
585 |
| Other payments deductions |
55 |
8130 |
50955 |
6090 |
37758 |
7450 |
49889 |
| Limited partnership losses of other years |
56 |
|
|
|
|
20 |
27 |
| Non-capital losses of other years |
57 |
150 |
1028 |
110 |
795 |
160 |
1351 |
| Net capital losses of other years |
58 |
5400 |
6428 |
5190 |
6722 |
9480 |
13479 |
| Capital gains deduction |
59 |
300 |
3082 |
310 |
3685 |
650 |
12424 |
| Northern residents deductions |
60 |
1250 |
3993 |
1180 |
4049 |
1940 |
7084 |
| Additional deductions |
61 |
860 |
2613 |
660 |
2496 |
1080 |
4889 |
| Farming/fishing losses of prior years |
62 |
70 |
333 |
50 |
101 |
100 |
439 |
| Total deductions from net income |
63 |
16320 |
71843 |
13890 |
60728 |
21780 |
103439 |
| Taxable income assessed |
64 |
231550 |
10943477 |
191580 |
9864603 |
291250 |
16859398 |
| Basic personal amount |
65 |
231550 |
2403130 |
191580 |
1988308 |
291260 |
3022843 |
| Age amount |
66 |
28920 |
125662 |
21800 |
80789 |
31270 |
82790 |
| Spouse or common-law partner amount |
67 |
16210 |
112512 |
13930 |
96956 |
22180 |
157839 |
| Amount for eligible dependant |
68 |
8510 |
81244 |
7400 |
70433 |
11810 |
111897 |
| Amount for children 17 and under |
69 |
46450 |
161841 |
41840 |
146462 |
70910 |
251598 |
| Amount for infirm dependants age 18 or older |
70 |
40 |
157 |
60 |
194 |
70 |
236 |
| CPP or QPP contributions through employment |
71 |
186800 |
374067 |
159400 |
324653 |
247380 |
510445 |
| CPP or QPP contributions self-employment and other eligible earnings |
72 |
8750 |
10860 |
6640 |
8943 |
10070 |
14402 |
| Employment Insurance premiums |
73 |
179390 |
99135 |
153260 |
85717 |
236640 |
133827 |
| Employment Insurance premiums on self-employment and other eligible earnings |
74 |
20 |
7 |
10 |
5 |
20 |
9 |
| PPIP premiums paid |
75 |
181910 |
42954 |
154640 |
40129 |
239920 |
68594 |
| PPIP premiums payable on employment income |
76 |
6740 |
1410 |
6430 |
1500 |
10130 |
2583 |
| PPIP premiums payable on self-employment income |
77 |
11880 |
1373 |
10010 |
1239 |
14300 |
2120 |
| Canada employment amount |
78 |
196240 |
200660 |
166500 |
170867 |
256940 |
264580 |
| Public transit amount |
79 |
21430 |
17184 |
18570 |
15003 |
28410 |
22751 |
| Children's fitness amount |
80 |
22480 |
8941 |
21400 |
8752 |
38470 |
16582 |
| Home buyers' amount |
81 |
4600 |
20383 |
3660 |
16434 |
4930 |
22552 |
| Adoption expenses |
82 |
40 |
363 |
40 |
383 |
100 |
794 |
| Pension income amount |
83 |
49800 |
98451 |
37190 |
73407 |
51950 |
102457 |
| Caregiver amount |
84 |
1760 |
6799 |
1560 |
6075 |
2290 |
9014 |
| Disability amount |
85 |
1590 |
11488 |
1230 |
8923 |
1610 |
11625 |
| Disability amount transferred from a dependant |
86 |
1890 |
18720 |
1780 |
17895 |
2880 |
29237 |
| Interest paid on student loans |
87 |
10410 |
3620 |
8180 |
2859 |
10430 |
3672 |
| Tuition, education, and textbook amounts |
88 |
13940 |
37943 |
10810 |
27892 |
15720 |
36225 |
| Tuition, education, and textbook amounts transferred from a child |
89 |
11350 |
49460 |
10910 |
48162 |
20240 |
91122 |
| Amounts transferred from spouse |
90 |
5470 |
21519 |
4320 |
16908 |
6450 |
25184 |
| Allowable portion of medical expenses |
91 |
64580 |
136748 |
47850 |
105484 |
64050 |
150714 |
| Total tax credits on personal amounts |
92 |
231550 |
606995 |
191580 |
504656 |
291260 |
771854 |
| Allowable charitable donations and government gifts |
93 |
85980 |
32552 |
75280 |
29610 |
124060 |
53438 |
| Eligible cultural, ecological gifts |
94 |
120 |
96 |
100 |
76 |
170 |
221 |
| Total tax credit on donations and gifts |
95 |
84900 |
8015 |
74380 |
7321 |
122780 |
13395 |
| Total federal non-refundable tax credits |
96 |
231550 |
615010 |
191580 |
511977 |
291260 |
785249 |
| Federal dividend tax credit |
97 |
41360 |
24430 |
37090 |
26251 |
64210 |
57836 |
| Overseas employment tax credit |
98 |
80 |
289 |
60 |
229 |
140 |
669 |
| Minimum tax carryover |
99 |
120 |
248 |
190 |
490 |
430 |
1251 |
| Basic federal tax |
100 |
231550 |
1114125 |
191560 |
1087118 |
291170 |
2033487 |
| Federal foreign tax credit |
101 |
11120 |
1054 |
10270 |
1182 |
18280 |
2451 |
| Federal political contribution tax credit |
102 |
1180 |
128 |
960 |
102 |
1680 |
206 |
| Investment tax credit |
103 |
200 |
181 |
260 |
248 |
510 |
529 |
| Labour-sponsored funds tax credit |
104 |
23040 |
9560 |
21810 |
9426 |
36210 |
16645 |
| Alternative minimum tax payable |
105 |
20 |
44 |
20 |
43 |
80 |
144 |
| Net federal tax |
106 |
231550 |
1103187 |
191560 |
1076149 |
291170 |
2013639 |
| CPP contributions payable on self-employment and other earnings |
107 |
|
|
|
|
|
|
| Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
20 |
7 |
10 |
5 |
20 |
9 |
| Social benefits repayment |
109 |
410 |
70 |
5540 |
2543 |
21880 |
17333 |
| Net provincial or territorial tax |
110 |
50 |
52 |
50 |
73 |
80 |
130 |
| Total tax payable |
111 |
231550 |
1103316 |
191580 |
1078770 |
291260 |
2031111 |
Final Basic Table 2A: Taxable returns by total Inc. class, Quebec
| Item |
Item code |
70000 - 79999 # |
70000 - 79999 $ |
80000 - 89999 # |
80000 - 89999 $ |
90000 - 99999 # |
90000 - 99999 $ |
| Number of taxable returns |
1 |
205460 |
|
126900 |
|
84560 |
|
| Number of non-taxable returns |
2 |
|
|
|
|
|
|
| Total number of returns |
3 |
205460 |
|
126900 |
|
84560 |
|
| Employment income |
4 |
183790 |
12240647 |
112870 |
8431223 |
75340 |
6255822 |
| Commissions (from employment) |
5 |
5580 |
153949 |
4310 |
135075 |
3370 |
120896 |
| Other employment income |
6 |
35750 |
66727 |
22910 |
48524 |
16010 |
35557 |
| Old Age Security pension |
7 |
15290 |
93376 |
9510 |
57524 |
6140 |
36779 |
| Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
26680 |
201877 |
16620 |
126978 |
10420 |
81073 |
| Other pensions or superannuation |
9 |
26670 |
979462 |
16960 |
648517 |
10770 |
430642 |
| Elected split-pension amount |
10 |
5010 |
60199 |
4090 |
54481 |
2000 |
19819 |
| Universal Child Care Benefit (UCCB) |
11 |
6260 |
9056 |
3180 |
4584 |
1800 |
2595 |
| Employment Insurance and other benefits |
12 |
20510 |
116622 |
10920 |
61326 |
6330 |
35390 |
| Taxable amount of dividends |
13 |
49190 |
368362 |
35570 |
331580 |
26370 |
284689 |
| Interest and other investment income |
14 |
58810 |
136149 |
40070 |
105431 |
28590 |
79002 |
| Net partnership income |
15 |
1880 |
1864 |
1600 |
-24 |
1330 |
977 |
| Registered disability savings plan (RDSP) income |
16 |
|
|
|
|
|
|
| Net rental income |
17 |
20400 |
74679 |
14180 |
61847 |
9810 |
53624 |
| Taxable capital gains |
18 |
24390 |
114531 |
18170 |
113525 |
13730 |
101664 |
| Support payments received |
19 |
350 |
7835 |
190 |
5558 |
140 |
4039 |
| Registered Retirement Savings Plan (RRSP) income |
20 |
26680 |
133747 |
16330 |
98402 |
10110 |
69166 |
| Other income |
21 |
39650 |
143324 |
27530 |
117438 |
19840 |
98971 |
| Net business income |
22 |
9950 |
185483 |
6460 |
148226 |
4360 |
115509 |
| Net professional income |
23 |
4340 |
120635 |
3330 |
124280 |
2710 |
126059 |
| Net commission income |
24 |
1370 |
46585 |
1050 |
44446 |
770 |
38515 |
| Net farming income |
25 |
1470 |
9948 |
930 |
7149 |
660 |
5374 |
| Net fishing income |
26 |
20 |
898 |
20 |
674 |
10 |
264 |
| Workers' compensation benefits |
27 |
3400 |
24486 |
1780 |
13559 |
990 |
7374 |
| Social assistance payments |
28 |
90 |
295 |
60 |
210 |
30 |
164 |
| Net federal supplements |
29 |
320 |
870 |
210 |
538 |
140 |
489 |
| Total income assessed |
30 |
205460 |
15291604 |
126900 |
10741071 |
84560 |
8004453 |
| Registered pension plan (RPP) contributions |
31 |
122880 |
486308 |
71410 |
317435 |
46280 |
228780 |
| RRSP deduction |
32 |
125240 |
632178 |
81810 |
502207 |
56960 |
408590 |
| Saskatchewan Pension Plan (SPP) deduction |
33 |
|
|
|
|
|
|
| Deduction for elected split-pension amount |
34 |
13290 |
200529 |
8470 |
129601 |
5850 |
95251 |
| Annual union, professional, or like dues |
35 |
117500 |
116444 |
65730 |
63947 |
40900 |
40862 |
| Universal Child Care Benefit repayment |
36 |
30 |
20 |
20 |
18 |
|
|
| Child care expenses |
37 |
15350 |
37145 |
8150 |
21670 |
5070 |
13789 |
| Disability supports deductions |
38 |
|
|
|
|
|
|
| Business investment loss |
39 |
110 |
1265 |
110 |
1403 |
90 |
1418 |
| Moving expenses |
40 |
580 |
4297 |
430 |
3394 |
280 |
2525 |
| Support payments made |
41 |
1160 |
10656 |
860 |
8959 |
710 |
8006 |
| Carrying charges and interest expenses |
42 |
16920 |
27478 |
12840 |
25025 |
9780 |
20190 |
| Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
7040 |
10916 |
5250 |
8635 |
4080 |
6903 |
| Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
8370 |
1234 |
5910 |
974 |
4450 |
781 |
| Exploration and development expenses |
45 |
820 |
4383 |
800 |
4922 |
710 |
5541 |
| Other employment expenses |
46 |
7870 |
38313 |
6050 |
33603 |
4620 |
27704 |
| Clergy residence deduction |
47 |
100 |
1183 |
80 |
1190 |
40 |
441 |
| Other deductions |
48 |
5070 |
10740 |
3340 |
9967 |
2220 |
8723 |
| Total deductions before adjustments |
49 |
190860 |
1583128 |
118210 |
1132950 |
79240 |
869512 |
| Social benefits repayment |
50 |
18920 |
20769 |
12170 |
21399 |
8140 |
19546 |
| Net income after adjustments |
51 |
205460 |
13687707 |
126890 |
9587828 |
84560 |
7115614 |
| Canadian Forces personnel and police deduction |
52 |
530 |
8383 |
310 |
6838 |
190 |
4486 |
| Employee home relocation loan deduction |
53 |
|
|
|
|
10 |
2 |
| Security options deductions |
54 |
360 |
1019 |
300 |
816 |
320 |
1252 |
| Other payments deductions |
55 |
3770 |
25634 |
2040 |
14282 |
1140 |
7992 |
| Limited partnership losses of other years |
56 |
20 |
15 |
20 |
345 |
10 |
63 |
| Non-capital losses of other years |
57 |
110 |
1095 |
70 |
734 |
50 |
570 |
| Net capital losses of other years |
58 |
7590 |
12415 |
6010 |
11676 |
4610 |
10601 |
| Capital gains deduction |
59 |
600 |
15871 |
510 |
16889 |
490 |
18373 |
| Northern residents deductions |
60 |
1610 |
6557 |
1230 |
5513 |
1170 |
6380 |
| Additional deductions |
61 |
680 |
5806 |
420 |
3985 |
300 |
3087 |
| Farming/fishing losses of prior years |
62 |
70 |
365 |
50 |
420 |
50 |
354 |
| Total deductions from net income |
63 |
14870 |
77161 |
10630 |
61499 |
8080 |
53160 |
| Taxable income assessed |
64 |
205440 |
13610558 |
126880 |
9526571 |
84550 |
7062473 |
| Basic personal amount |
65 |
205460 |
2132295 |
126890 |
1316898 |
84560 |
877487 |
| Age amount |
66 |
15270 |
27433 |
5100 |
9082 |
2270 |
3585 |
| Spouse or common-law partner amount |
67 |
17250 |
124550 |
12010 |
88512 |
8700 |
64679 |
| Amount for eligible dependant |
68 |
8750 |
82233 |
4830 |
45465 |
3170 |
29880 |
| Amount for children 17 and under |
69 |
55290 |
197184 |
36540 |
132040 |
25350 |
91616 |
| Amount for infirm dependants age 18 or older |
70 |
50 |
167 |
30 |
122 |
30 |
101 |
| CPP or QPP contributions through employment |
71 |
181340 |
379017 |
111410 |
233368 |
74480 |
156472 |
| CPP or QPP contributions self-employment and other eligible earnings |
72 |
7040 |
10916 |
5250 |
8635 |
4080 |
6903 |
| Employment Insurance premiums |
73 |
172410 |
98633 |
104130 |
59695 |
68920 |
39603 |
| Employment Insurance premiums on self-employment and other eligible earnings |
74 |
|
|
|
|
|
|
| PPIP premiums paid |
75 |
175270 |
52141 |
106760 |
31874 |
70770 |
21266 |
| PPIP premiums payable on employment income |
76 |
7710 |
2081 |
5790 |
1606 |
4440 |
1257 |
| PPIP premiums payable on self-employment income |
77 |
8470 |
1596 |
5960 |
1259 |
4480 |
1008 |
| Canada employment amount |
78 |
186710 |
193278 |
114760 |
118828 |
76650 |
79393 |
| Public transit amount |
79 |
22390 |
18291 |
14740 |
12240 |
10540 |
8911 |
| Children's fitness amount |
80 |
32080 |
14835 |
22040 |
10622 |
15820 |
7903 |
| Home buyers' amount |
81 |
2770 |
12863 |
1360 |
6333 |
810 |
3817 |
| Adoption expenses |
82 |
50 |
532 |
50 |
453 |
40 |
339 |
| Pension income amount |
83 |
30130 |
59323 |
19740 |
38876 |
12450 |
24483 |
| Caregiver amount |
84 |
1690 |
6714 |
1080 |
4434 |
750 |
3075 |
| Disability amount |
85 |
960 |
6942 |
610 |
4408 |
350 |
2502 |
| Disability amount transferred from a dependant |
86 |
2150 |
21874 |
1400 |
14227 |
1000 |
10028 |
| Interest paid on student loans |
87 |
5830 |
2035 |
3400 |
1108 |
1880 |
637 |
| Tuition, education, and textbook amounts |
88 |
10840 |
23010 |
6750 |
13876 |
3970 |
8256 |
| Tuition, education, and textbook amounts transferred from a child |
89 |
19470 |
90596 |
13240 |
62084 |
9990 |
47687 |
| Amounts transferred from spouse |
90 |
4360 |
16280 |
2810 |
10216 |
1970 |
7109 |
| Allowable portion of medical expenses |
91 |
37960 |
91271 |
19540 |
50616 |
12750 |
34412 |
| Total tax credits on personal amounts |
92 |
205460 |
549914 |
126900 |
341533 |
84560 |
229861 |
| Allowable charitable donations and government gifts |
93 |
97610 |
45261 |
66160 |
34700 |
47330 |
28400 |
| Eligible cultural, ecological gifts |
94 |
140 |
287 |
80 |
363 |
50 |
161 |
| Total tax credit on donations and gifts |
95 |
96910 |
11410 |
65700 |
8895 |
47080 |
7331 |
| Total federal non-refundable tax credits |
96 |
205460 |
561324 |
126900 |
350427 |
84560 |
237192 |
| Federal dividend tax credit |
97 |
50240 |
53804 |
36150 |
48412 |
26720 |
41315 |
| Overseas employment tax credit |
98 |
140 |
820 |
160 |
997 |
150 |
1115 |
| Minimum tax carryover |
99 |
430 |
1145 |
400 |
1098 |
280 |
776 |
| Basic federal tax |
100 |
205310 |
1790315 |
126800 |
1334446 |
84510 |
1046204 |
| Federal foreign tax credit |
101 |
14730 |
2478 |
11390 |
2336 |
8790 |
2152 |
| Federal political contribution tax credit |
102 |
1320 |
174 |
1030 |
145 |
730 |
119 |
| Investment tax credit |
103 |
540 |
615 |
510 |
568 |
480 |
558 |
| Labour-sponsored funds tax credit |
104 |
28570 |
13974 |
17530 |
9173 |
11400 |
6218 |
| Alternative minimum tax payable |
105 |
340 |
244 |
540 |
462 |
550 |
626 |
| Net federal tax |
106 |
205300 |
1773066 |
126790 |
1322215 |
84500 |
1037152 |
| 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 |
18920 |
20769 |
12170 |
21399 |
8140 |
19546 |
| Net provincial or territorial tax |
110 |
70 |
154 |
80 |
197 |
60 |
144 |
| Total tax payable |
111 |
205460 |
1793993 |
126900 |
1343816 |
84560 |
1056845 |
Final Basic Table 2A: Taxable returns by total Inc. class, Quebec
| Item |
Item code |
100000 - 149999 # |
100000 - 149999 $ |
150000 - 249999 # |
150000 - 249999 $ |
250000 and over # |
250000 and over $ |
| Number of taxable returns |
1 |
162080 |
|
58420 |
|
32680 |
|
| Number of non-taxable returns |
2 |
|
|
|
|
|
|
| Total number of returns |
3 |
162080 |
|
58420 |
|
32680 |
|
| Employment income |
4 |
140070 |
13924570 |
44270 |
5865945 |
22080 |
6079786 |
| Commissions (from employment) |
5 |
9010 |
413917 |
4180 |
367899 |
1930 |
501990 |
| Other employment income |
6 |
33490 |
103909 |
11610 |
75628 |
5640 |
121817 |
| Old Age Security pension |
7 |
13610 |
78381 |
7610 |
41867 |
5770 |
29436 |
| Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
21170 |
167017 |
10080 |
83120 |
6910 |
59685 |
| Other pensions or superannuation |
9 |
21580 |
925214 |
8870 |
462421 |
4900 |
381807 |
| Elected split-pension amount |
10 |
3310 |
29779 |
1400 |
10562 |
770 |
5679 |
| Universal Child Care Benefit (UCCB) |
11 |
2580 |
3756 |
650 |
947 |
200 |
284 |
| Employment Insurance and other benefits |
12 |
8260 |
45726 |
1480 |
9982 |
460 |
2735 |
| Taxable amount of dividends |
13 |
63300 |
1033176 |
32440 |
1031944 |
23080 |
2888991 |
| Interest and other investment income |
14 |
65220 |
236360 |
31400 |
192601 |
23290 |
416381 |
| Net partnership income |
15 |
4110 |
4926 |
3470 |
9359 |
3940 |
20271 |
| Registered disability savings plan (RDSP) income |
16 |
|
|
|
|
|
|
| Net rental income |
17 |
21120 |
153929 |
9090 |
143067 |
5800 |
372212 |
| Taxable capital gains |
18 |
33710 |
387756 |
18040 |
432318 |
14370 |
1301680 |
| Support payments received |
19 |
240 |
12257 |
80 |
5547 |
30 |
4523 |
| Registered Retirement Savings Plan (RRSP) income |
20 |
17320 |
181832 |
5110 |
110659 |
2130 |
125568 |
| Other income |
21 |
45720 |
324168 |
22650 |
306863 |
16980 |
630833 |
| Net business income |
22 |
9380 |
340888 |
4080 |
255041 |
2490 |
461343 |
| Net professional income |
23 |
9340 |
652515 |
9550 |
1375887 |
8970 |
2982834 |
| Net commission income |
24 |
1970 |
128485 |
930 |
94867 |
350 |
62039 |
| Net farming income |
25 |
1430 |
14746 |
670 |
12299 |
500 |
30203 |
| Net fishing income |
26 |
30 |
1307 |
20 |
831 |
|
|
| Workers' compensation benefits |
27 |
1100 |
11408 |
170 |
2900 |
50 |
733 |
| Social assistance payments |
28 |
50 |
153 |
|
|
|
|
| Net federal supplements |
29 |
310 |
844 |
120 |
346 |
80 |
253 |
| Total income assessed |
30 |
162080 |
19177018 |
58420 |
10892926 |
32680 |
16481183 |
| Registered pension plan (RPP) contributions |
31 |
75350 |
433895 |
16300 |
114379 |
5370 |
40349 |
| RRSP deduction |
32 |
114430 |
1153680 |
41680 |
670220 |
22930 |
464788 |
| Saskatchewan Pension Plan (SPP) deduction |
33 |
|
|
|
|
|
|
| Deduction for elected split-pension amount |
34 |
11700 |
224572 |
4410 |
93194 |
2160 |
42228 |
| Annual union, professional, or like dues |
35 |
65630 |
68490 |
15320 |
16708 |
6080 |
6860 |
| Universal Child Care Benefit repayment |
36 |
20 |
9 |
|
|
|
|
| Child care expenses |
37 |
8330 |
25543 |
2490 |
9162 |
1020 |
4309 |
| Disability supports deductions |
38 |
|
|
|
|
|
|
| Business investment loss |
39 |
190 |
3522 |
100 |
2670 |
90 |
5084 |
| Moving expenses |
40 |
550 |
5550 |
190 |
1978 |
60 |
759 |
| Support payments made |
41 |
1820 |
26960 |
980 |
22958 |
950 |
43510 |
| Carrying charges and interest expenses |
42 |
26050 |
70265 |
15180 |
66090 |
13530 |
151001 |
| Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
11770 |
21494 |
10150 |
20091 |
9020 |
18076 |
| Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
12460 |
2426 |
10440 |
2289 |
9180 |
2065 |
| Exploration and development expenses |
45 |
2560 |
22744 |
2390 |
31722 |
3090 |
117351 |
| Other employment expenses |
46 |
12260 |
82682 |
5690 |
52008 |
2530 |
40290 |
| Clergy residence deduction |
47 |
70 |
1215 |
10 |
242 |
|
|
| Other deductions |
48 |
4820 |
34494 |
2710 |
47024 |
2440 |
117706 |
| Total deductions before adjustments |
49 |
151620 |
2177568 |
54000 |
1150778 |
30050 |
1054741 |
| Social benefits repayment |
50 |
16730 |
66509 |
7670 |
42529 |
5240 |
29905 |
| Net income after adjustments |
51 |
162070 |
16933287 |
58420 |
9699744 |
32670 |
15396707 |
| Canadian Forces personnel and police deduction |
52 |
290 |
8007 |
30 |
667 |
|
|
| Employee home relocation loan deduction |
53 |
60 |
10 |
40 |
77 |
20 |
4 |
| Security options deductions |
54 |
1560 |
9382 |
1370 |
18670 |
1490 |
196758 |
| Other payments deductions |
55 |
1320 |
12028 |
200 |
2984 |
70 |
812 |
| Limited partnership losses of other years |
56 |
60 |
171 |
60 |
199 |
60 |
1362 |
| Non-capital losses of other years |
57 |
130 |
2793 |
70 |
2416 |
60 |
14778 |
| Net capital losses of other years |
58 |
12060 |
36414 |
6970 |
37535 |
5780 |
76901 |
| Capital gains deduction |
59 |
1490 |
79072 |
1420 |
131903 |
1770 |
365604 |
| Northern residents deductions |
60 |
2540 |
14837 |
450 |
2426 |
120 |
484 |
| Additional deductions |
61 |
710 |
8247 |
380 |
9144 |
210 |
4675 |
| Farming/fishing losses of prior years |
62 |
90 |
1049 |
50 |
953 |
40 |
1612 |
| Total deductions from net income |
63 |
19520 |
172011 |
10370 |
206974 |
8750 |
663113 |
| Taxable income assessed |
64 |
162050 |
16761429 |
58400 |
9494808 |
32660 |
14734006 |
| Basic personal amount |
65 |
162080 |
1681577 |
58420 |
605845 |
32670 |
338499 |
| Age amount |
66 |
1750 |
2989 |
230 |
874 |
130 |
431 |
| Spouse or common-law partner amount |
67 |
18210 |
139392 |
6900 |
53676 |
4270 |
34024 |
| Amount for eligible dependant |
68 |
5260 |
49012 |
1670 |
15771 |
730 |
6861 |
| Amount for children 17 and under |
69 |
49740 |
183135 |
18390 |
69635 |
10820 |
43192 |
| Amount for infirm dependants age 18 or older |
70 |
50 |
173 |
30 |
110 |
|
|
| CPP or QPP contributions through employment |
71 |
138440 |
290393 |
43180 |
88069 |
21330 |
41432 |
| CPP or QPP contributions self-employment and other eligible earnings |
72 |
11770 |
21494 |
10150 |
20091 |
9020 |
18076 |
| Employment Insurance premiums |
73 |
124150 |
71342 |
34650 |
19518 |
14520 |
7892 |
| Employment Insurance premiums on self-employment and other eligible earnings |
74 |
|
|
|
|
|
|
| PPIP premiums paid |
75 |
131800 |
39636 |
41420 |
12094 |
20860 |
5790 |
| PPIP premiums payable on employment income |
76 |
8010 |
2291 |
2220 |
628 |
590 |
156 |
| PPIP premiums payable on self-employment income |
77 |
12540 |
3140 |
10490 |
2960 |
9220 |
2668 |
| Canada employment amount |
78 |
142900 |
147932 |
45690 |
46889 |
22900 |
23244 |
| Public transit amount |
79 |
19430 |
16328 |
4960 |
3915 |
1820 |
1375 |
| Children's fitness amount |
80 |
32450 |
17632 |
12500 |
7461 |
7390 |
4793 |
| Home buyers' amount |
81 |
1260 |
5934 |
300 |
1433 |
160 |
767 |
| Adoption expenses |
82 |
60 |
508 |
20 |
157 |
30 |
257 |
| Pension income amount |
83 |
24230 |
47554 |
9890 |
19276 |
5420 |
10535 |
| Caregiver amount |
84 |
1420 |
6069 |
460 |
1882 |
210 |
870 |
| Disability amount |
85 |
750 |
5392 |
380 |
2729 |
220 |
1595 |
| Disability amount transferred from a dependant |
86 |
1830 |
18627 |
650 |
6345 |
320 |
3035 |
| Interest paid on student loans |
87 |
2650 |
931 |
900 |
312 |
560 |
179 |
| Tuition, education, and textbook amounts |
88 |
6280 |
13974 |
1710 |
4853 |
680 |
2110 |
| Tuition, education, and textbook amounts transferred from a child |
89 |
22190 |
111875 |
9030 |
48594 |
5150 |
29583 |
| Amounts transferred from spouse |
90 |
3800 |
13706 |
1390 |
5310 |
780 |
3021 |
| Allowable portion of medical expenses |
91 |
25970 |
83303 |
11390 |
47282 |
7600 |
42330 |
| Total tax credits on personal amounts |
92 |
162080 |
446151 |
58420 |
162856 |
32680 |
93411 |
| Allowable charitable donations and government gifts |
93 |
97670 |
85249 |
38800 |
70497 |
24160 |
211468 |
| Eligible cultural, ecological gifts |
94 |
100 |
977 |
40 |
1399 |
30 |
6231 |
| Total tax credit on donations and gifts |
95 |
97260 |
22877 |
38710 |
19899 |
24100 |
62504 |
| Total federal non-refundable tax credits |
96 |
162080 |
469028 |
58420 |
182755 |
32680 |
155915 |
| Federal dividend tax credit |
97 |
63720 |
150107 |
32230 |
152344 |
22660 |
462027 |
| Overseas employment tax credit |
98 |
630 |
6242 |
460 |
6559 |
150 |
2508 |
| Minimum tax carryover |
99 |
950 |
2713 |
710 |
2202 |
500 |
3469 |
| Basic federal tax |
100 |
161960 |
2746234 |
58340 |
1838450 |
32630 |
3334860 |
| Federal foreign tax credit |
101 |
23490 |
11184 |
14260 |
14981 |
12440 |
36292 |
| Federal political contribution tax credit |
102 |
1900 |
326 |
1290 |
297 |
1370 |
413 |
| Investment tax credit |
103 |
1650 |
2318 |
1600 |
3094 |
2120 |
11789 |
| Labour-sponsored funds tax credit |
104 |
18300 |
10667 |
3500 |
2162 |
770 |
489 |
| Alternative minimum tax payable |
105 |
2140 |
3939 |
1310 |
5980 |
1270 |
17048 |
| Net federal tax |
106 |
161930 |
2721711 |
58330 |
1817871 |
32620 |
3285791 |
| 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 |
16730 |
66509 |
7670 |
42529 |
5240 |
29905 |
| Net provincial or territorial tax |
110 |
340 |
1562 |
540 |
4757 |
1360 |
57506 |
| Total tax payable |
111 |
162080 |
2789784 |
58420 |
1865157 |
32680 |
3373202 |
Final Basic Table 2A: Taxable returns by total Inc. class, Quebec
| Item |
Item code |
50000 and over # |
50000 and over $ |
| Number of taxable returns |
1 |
1384470 |
|
| Number of non-taxable returns |
2 |
|
|
| Total number of returns |
3 |
1384470 |
|
| Employment income |
4 |
1184270 |
84229834 |
| Commissions (from employment) |
5 |
45160 |
2019116 |
| Other employment income |
6 |
238530 |
664790 |
| Old Age Security pension |
7 |
132380 |
795646 |
| Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
223190 |
1702619 |
| Other pensions or superannuation |
9 |
216350 |
7980796 |
| Elected split-pension amount |
10 |
38460 |
458711 |
| Universal Child Care Benefit (UCCB) |
11 |
48500 |
71425 |
| Employment Insurance and other benefits |
12 |
149840 |
914826 |
| Taxable amount of dividends |
13 |
369140 |
6679362 |
| Interest and other investment income |
14 |
433910 |
1571271 |
| Net partnership income |
15 |
20550 |
40412 |
| Registered disability savings plan (RDSP) income |
16 |
|
|
| Net rental income |
17 |
143960 |
1044299 |
| Taxable capital gains |
18 |
189650 |
2679440 |
| Support payments received |
19 |
2390 |
64809 |
| Registered Retirement Savings Plan (RRSP) income |
20 |
177820 |
1142921 |
| Other income |
21 |
296610 |
2022336 |
| Net business income |
22 |
70470 |
2026845 |
| Net professional income |
23 |
48950 |
5619729 |
| Net commission income |
24 |
10880 |
525848 |
| Net farming income |
25 |
10540 |
110351 |
| Net fishing income |
26 |
220 |
7353 |
| Workers' compensation benefits |
27 |
27220 |
193393 |
| Social assistance payments |
28 |
780 |
2668 |
| Net federal supplements |
29 |
2680 |
7243 |
| Total income assessed |
30 |
1384470 |
122576041 |
| Registered pension plan (RPP) contributions |
31 |
699870 |
2677234 |
| RRSP deduction |
32 |
814850 |
5327889 |
| Saskatchewan Pension Plan (SPP) deduction |
33 |
10 |
4 |
| Deduction for elected split-pension amount |
34 |
103770 |
1557196 |
| Annual union, professional, or like dues |
35 |
677560 |
622023 |
| Universal Child Care Benefit repayment |
36 |
220 |
137 |
| Child care expenses |
37 |
103640 |
270125 |
| Disability supports deductions |
38 |
50 |
356 |
| Business investment loss |
39 |
1060 |
18551 |
| Moving expenses |
40 |
3950 |
28507 |
| Support payments made |
41 |
9530 |
142628 |
| Carrying charges and interest expenses |
42 |
138690 |
414630 |
| Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
72760 |
120321 |
| Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
86300 |
13432 |
| Exploration and development expenses |
45 |
11910 |
192425 |
| Other employment expenses |
46 |
65050 |
382342 |
| Clergy residence deduction |
47 |
660 |
7997 |
| Other deductions |
48 |
43350 |
257391 |
| Total deductions before adjustments |
49 |
1255340 |
12033189 |
| Social benefits repayment |
50 |
96690 |
220604 |
| Net income after adjustments |
51 |
1384460 |
110324373 |
| Canadian Forces personnel and police deduction |
52 |
3490 |
49788 |
| Employee home relocation loan deduction |
53 |
160 |
96 |
| Security options deductions |
54 |
6020 |
228988 |
| Other payments deductions |
55 |
30210 |
202337 |
| Limited partnership losses of other years |
56 |
250 |
2192 |
| Non-capital losses of other years |
57 |
910 |
25560 |
| Net capital losses of other years |
58 |
63080 |
212170 |
| Capital gains deduction |
59 |
7530 |
646904 |
| Northern residents deductions |
60 |
11470 |
51322 |
| Additional deductions |
61 |
5300 |
44943 |
| Farming/fishing losses of prior years |
62 |
550 |
5627 |
| Total deductions from net income |
63 |
124200 |
1469929 |
| Taxable income assessed |
64 |
1384370 |
108857324 |
| Basic personal amount |
65 |
1384470 |
14366882 |
| Age amount |
66 |
106740 |
333634 |
| Spouse or common-law partner amount |
67 |
119650 |
872139 |
| Amount for eligible dependant |
68 |
52150 |
492797 |
| Amount for children 17 and under |
69 |
355340 |
1276703 |
| Amount for infirm dependants age 18 or older |
70 |
360 |
1281 |
| CPP or QPP contributions through employment |
71 |
1163770 |
2397918 |
| CPP or QPP contributions self-employment and other eligible earnings |
72 |
72760 |
120321 |
| Employment Insurance premiums |
73 |
1088070 |
615362 |
| Employment Insurance premiums on self-employment and other eligible earnings |
74 |
70 |
34 |
| PPIP premiums paid |
75 |
1123330 |
314478 |
| PPIP premiums payable on employment income |
76 |
52050 |
13512 |
| PPIP premiums payable on self-employment income |
77 |
87340 |
17364 |
| Canada employment amount |
78 |
1209280 |
1245673 |
| Public transit amount |
79 |
142290 |
115999 |
| Children's fitness amount |
80 |
204610 |
97521 |
| Home buyers' amount |
81 |
19840 |
90516 |
| Adoption expenses |
82 |
430 |
3787 |
| Pension income amount |
83 |
240790 |
474362 |
| Caregiver amount |
84 |
11230 |
44932 |
| Disability amount |
85 |
7680 |
55604 |
| Disability amount transferred from a dependant |
86 |
13920 |
139989 |
| Interest paid on student loans |
87 |
44240 |
15354 |
| Tuition, education, and textbook amounts |
88 |
70700 |
168138 |
| Tuition, education, and textbook amounts transferred from a child |
89 |
121580 |
579163 |
| Amounts transferred from spouse |
90 |
31340 |
119253 |
| Allowable portion of medical expenses |
91 |
291680 |
742158 |
| Total tax credits on personal amounts |
92 |
1384470 |
3707231 |
| Allowable charitable donations and government gifts |
93 |
657040 |
591176 |
| Eligible cultural, ecological gifts |
94 |
820 |
9811 |
| Total tax credit on donations and gifts |
95 |
651810 |
161646 |
| Total federal non-refundable tax credits |
96 |
1384470 |
3868877 |
| Federal dividend tax credit |
97 |
374380 |
1016527 |
| Overseas employment tax credit |
98 |
1960 |
19427 |
| Minimum tax carryover |
99 |
3990 |
13391 |
| Basic federal tax |
100 |
1383820 |
16325238 |
| Federal foreign tax credit |
101 |
124750 |
74109 |
| Federal political contribution tax credit |
102 |
11460 |
1909 |
| Investment tax credit |
103 |
7870 |
19901 |
| Labour-sponsored funds tax credit |
104 |
161140 |
78314 |
| Alternative minimum tax payable |
105 |
6270 |
28529 |
| Net federal tax |
106 |
1383740 |
16150782 |
| CPP contributions payable on self-employment and other earnings |
107 |
|
|
| Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
70 |
34 |
| Social benefits repayment |
109 |
96690 |
220604 |
| Net provincial or territorial tax |
110 |
2630 |
64576 |
| Total tax payable |
111 |
1384470 |
16435995 |