Final Basic Table 2A: Taxable returns by total income class, Saskatchewan
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 |
517180 |
|
10 |
|
890 |
|
Number of non-taxable returns |
2 |
|
|
|
|
|
|
Total number of returns |
3 |
517180 |
|
10 |
|
890 |
|
Employment income |
4 |
398620 |
19674258 |
|
|
260 |
524 |
Commissions (from employment) |
5 |
9940 |
321012 |
|
|
|
|
Other employment income |
6 |
50070 |
206059 |
|
|
30 |
45 |
Old Age Security pension |
7 |
72340 |
442591 |
|
|
|
|
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
107850 |
756358 |
|
|
20 |
17 |
Other pensions or superannuation |
9 |
82820 |
1666389 |
|
|
|
|
Elected split-pension amount |
10 |
23450 |
230739 |
|
|
|
|
Universal Child Care Benefit (UCCB) |
11 |
26410 |
39236 |
|
|
50 |
48 |
Employment Insurance and other benefits |
12 |
52390 |
349095 |
|
|
20 |
36 |
Taxable amount of dividends |
13 |
107910 |
1562686 |
|
|
30 |
7 |
Interest and other investment income |
14 |
156800 |
389664 |
|
|
110 |
21 |
Net partnership income |
15 |
7030 |
10147 |
|
|
|
|
Registered disability savings plan (RDSP) income |
16 |
|
|
|
|
|
|
Net rental income |
17 |
31080 |
150818 |
|
|
20 |
-61 |
Taxable capital gains |
18 |
52320 |
591641 |
|
|
20 |
2 |
Support payments received |
19 |
1570 |
14515 |
|
|
|
|
Registered Retirement Savings Plan (RRSP) income |
20 |
48010 |
291400 |
|
|
30 |
16 |
Other income |
21 |
123010 |
527603 |
|
|
90 |
60 |
Net business income |
22 |
53790 |
846737 |
|
|
500 |
2081 |
Net professional income |
23 |
5450 |
288839 |
|
|
30 |
119 |
Net commission income |
24 |
5100 |
115665 |
|
|
20 |
69 |
Net farming income |
25 |
50730 |
643018 |
|
|
180 |
449 |
Net fishing income |
26 |
240 |
1156 |
|
|
10 |
34 |
Workers' compensation benefits |
27 |
12360 |
53276 |
|
|
|
|
Social assistance payments |
28 |
5420 |
14473 |
|
|
|
|
Net federal supplements |
29 |
5340 |
10259 |
|
|
|
|
Total income assessed |
30 |
517180 |
29197636 |
10 |
-195 |
890 |
3503 |
Registered pension plan (RPP) contributions |
31 |
165410 |
551703 |
|
|
20 |
3 |
RRSP deduction |
32 |
182360 |
898586 |
|
|
40 |
41 |
Saskatchewan Pension Plan (SPP) deduction |
33 |
1390 |
766 |
|
|
|
|
Deduction for elected split-pension amount |
34 |
25810 |
243925 |
|
|
|
|
Annual union, professional, or like dues |
35 |
152120 |
110548 |
|
|
40 |
4 |
Universal Child Care Benefit repayment |
36 |
150 |
65 |
|
|
|
|
Child care expenses |
37 |
24410 |
81782 |
|
|
30 |
26 |
Disability supports deductions |
38 |
30 |
89 |
|
|
|
|
Business investment loss |
39 |
300 |
3052 |
|
|
|
|
Moving expenses |
40 |
5130 |
18429 |
|
|
|
|
Support payments made |
41 |
1650 |
14948 |
|
|
|
|
Carrying charges and interest expenses |
42 |
78870 |
78491 |
|
|
20 |
2 |
Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
56890 |
47324 |
|
|
690 |
36 |
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
|
|
|
|
|
|
Exploration and development expenses |
45 |
4220 |
54330 |
|
|
|
|
Other employment expenses |
46 |
23620 |
104579 |
|
|
|
|
Clergy residence deduction |
47 |
1120 |
12465 |
|
|
|
|
Other deductions |
48 |
17300 |
38569 |
|
|
|
|
Total deductions before adjustments |
49 |
391670 |
2259651 |
|
|
730 |
124 |
Social benefits repayment |
50 |
13390 |
34053 |
|
|
|
|
Net income after adjustments |
51 |
517130 |
26904822 |
|
|
880 |
3383 |
Canadian Forces personnel and police deduction |
52 |
80 |
1559 |
|
|
|
|
Employee home relocation loan deduction |
53 |
90 |
9 |
|
|
|
|
Security options deductions |
54 |
790 |
62884 |
|
|
|
|
Other payments deductions |
55 |
22440 |
78081 |
|
|
10 |
12 |
Limited partnership losses of other years |
56 |
70 |
97 |
|
|
|
|
Non-capital losses of other years |
57 |
610 |
5393 |
|
|
|
|
Net capital losses of other years |
58 |
13880 |
33334 |
|
|
|
|
Capital gains deduction |
59 |
5930 |
307396 |
|
|
|
|
Northern residents deductions |
60 |
5910 |
15855 |
|
|
|
|
Additional deductions |
61 |
1250 |
2274 |
|
|
|
|
Farming/fishing losses of prior years |
62 |
1660 |
15477 |
|
|
|
|
Total deductions from net income |
63 |
50500 |
522359 |
|
|
20 |
36 |
Taxable income assessed |
64 |
517080 |
26383074 |
|
|
880 |
3347 |
Basic personal amount |
65 |
517180 |
5356683 |
10 |
106 |
890 |
7411 |
Age amount |
66 |
71310 |
372743 |
|
|
20 |
44 |
Spouse or common-law partner amount |
67 |
36880 |
249592 |
|
|
80 |
496 |
Amount for eligible dependant |
68 |
13460 |
129855 |
|
|
20 |
135 |
Amount for children 17 and under |
69 |
84190 |
319331 |
|
|
90 |
299 |
Amount for infirm dependants age 18 or older |
70 |
310 |
1083 |
|
|
|
|
CPP or QPP contributions through employment |
71 |
365660 |
598021 |
|
|
160 |
13 |
CPP or QPP contributions self-employment and other eligible earnings |
72 |
56890 |
47324 |
|
|
690 |
36 |
Employment Insurance premiums |
73 |
360100 |
211995 |
|
|
150 |
14 |
Employment Insurance premiums on self-employment and other eligible earnings |
74 |
90 |
33 |
|
|
|
|
PPIP premiums paid |
75 |
|
|
|
|
|
|
PPIP premiums payable on employment income |
76 |
|
|
|
|
|
|
PPIP premiums payable on self-employment income |
77 |
|
|
|
|
|
|
Canada employment amount |
78 |
403670 |
418633 |
|
|
230 |
155 |
Public transit amount |
79 |
10470 |
3754 |
|
|
|
|
Children's fitness amount |
80 |
46380 |
25403 |
|
|
30 |
11 |
Home buyers' amount |
81 |
5750 |
26490 |
|
|
|
|
Adoption expenses |
82 |
90 |
573 |
|
|
|
|
Pension income amount |
83 |
95290 |
185316 |
|
|
|
|
Caregiver amount |
84 |
2260 |
8573 |
|
|
|
|
Disability amount |
85 |
6670 |
48212 |
|
|
|
|
Disability amount transferred from a dependant |
86 |
3720 |
34213 |
|
|
|
|
Interest paid on student loans |
87 |
18840 |
10601 |
|
|
|
|
Tuition, education, and textbook amounts |
88 |
34800 |
138363 |
|
|
|
|
Tuition, education, and textbook amounts transferred from a child |
89 |
15250 |
74902 |
|
|
|
|
Amounts transferred from spouse |
90 |
12790 |
52932 |
|
|
40 |
176 |
Allowable portion of medical expenses |
91 |
85930 |
207043 |
|
|
110 |
146 |
Total tax credits on personal amounts |
92 |
517180 |
1278250 |
10 |
24 |
890 |
1344 |
Allowable charitable donations and government gifts |
93 |
182630 |
275963 |
|
|
10 |
2 |
Eligible cultural, ecological gifts |
94 |
110 |
658 |
|
|
|
|
Total tax credit on donations and gifts |
95 |
181440 |
76338 |
|
|
10 |
|
Total federal non-refundable tax credits |
96 |
517180 |
1354587 |
10 |
24 |
890 |
1344 |
Federal dividend tax credit |
97 |
107250 |
223183 |
|
|
|
|
Overseas employment tax credit |
98 |
190 |
2066 |
|
|
|
|
Minimum tax carryover |
99 |
2310 |
6576 |
|
|
|
|
Basic federal tax |
100 |
498060 |
3188774 |
|
|
170 |
26 |
Federal foreign tax credit |
101 |
26720 |
10096 |
|
|
|
|
Federal political contribution tax credit |
102 |
6760 |
1045 |
|
|
|
|
Investment tax credit |
103 |
2330 |
2759 |
|
|
|
|
Labour-sponsored funds tax credit |
104 |
16410 |
10347 |
|
|
|
|
Alternative minimum tax payable |
105 |
2000 |
9634 |
|
|
|
|
Net federal tax |
106 |
497640 |
3165818 |
|
|
170 |
28 |
CPP contributions payable on self-employment and other earnings |
107 |
56890 |
94647 |
|
|
690 |
72 |
Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
90 |
33 |
|
|
|
|
Social benefits repayment |
109 |
13390 |
34053 |
|
|
|
|
Net provincial or territorial tax |
110 |
458970 |
1858884 |
|
|
170 |
19 |
Total tax payable |
111 |
517180 |
5153435 |
10 |
34 |
890 |
119 |
Final Basic Table 2A: Taxable returns by total Inc. class, Saskatchewan
Item |
Item code |
5000 - 9999 # |
5000 - 9999 $ |
10000 - 14999 # |
10000 - 14999 $ |
15000 - 19999 # |
15000 - 19999 $ |
Number of taxable returns |
1 |
5070 |
|
17350 |
|
27190 |
|
Number of non-taxable returns |
2 |
|
|
|
|
|
|
Total number of returns |
3 |
5070 |
|
17350 |
|
27190 |
|
Employment income |
4 |
1570 |
6082 |
10520 |
106127 |
20130 |
283057 |
Commissions (from employment) |
5 |
20 |
31 |
160 |
350 |
420 |
1321 |
Other employment income |
6 |
150 |
319 |
790 |
2566 |
1580 |
6003 |
Old Age Security pension |
7 |
10 |
15 |
10 |
37 |
1260 |
7676 |
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
120 |
290 |
1690 |
9610 |
3680 |
20441 |
Other pensions or superannuation |
9 |
20 |
48 |
200 |
1372 |
1240 |
7921 |
Elected split-pension amount |
10 |
10 |
26 |
470 |
3862 |
1140 |
9988 |
Universal Child Care Benefit (UCCB) |
11 |
790 |
1189 |
1770 |
2776 |
2650 |
4025 |
Employment Insurance and other benefits |
12 |
60 |
154 |
1760 |
11047 |
4390 |
29435 |
Taxable amount of dividends |
13 |
310 |
125 |
1290 |
566 |
2390 |
1765 |
Interest and other investment income |
14 |
900 |
401 |
2970 |
3059 |
5080 |
6027 |
Net partnership income |
15 |
10 |
20 |
30 |
37 |
70 |
64 |
Registered disability savings plan (RDSP) income |
16 |
|
|
|
|
|
|
Net rental income |
17 |
150 |
105 |
620 |
1948 |
930 |
3263 |
Taxable capital gains |
18 |
200 |
132 |
750 |
932 |
1260 |
2034 |
Support payments received |
19 |
10 |
15 |
50 |
267 |
100 |
585 |
Registered Retirement Savings Plan (RRSP) income |
20 |
180 |
208 |
920 |
3663 |
1610 |
6726 |
Other income |
21 |
870 |
704 |
2900 |
6723 |
4600 |
11308 |
Net business income |
22 |
3240 |
20551 |
4910 |
43984 |
4690 |
49079 |
Net professional income |
23 |
170 |
1056 |
240 |
1962 |
250 |
2378 |
Net commission income |
24 |
140 |
611 |
260 |
1576 |
280 |
1762 |
Net farming income |
25 |
1320 |
6762 |
3040 |
21229 |
3020 |
20245 |
Net fishing income |
26 |
30 |
159 |
30 |
152 |
30 |
162 |
Workers' compensation benefits |
27 |
20 |
26 |
160 |
122 |
520 |
691 |
Social assistance payments |
28 |
70 |
155 |
360 |
845 |
920 |
2474 |
Net federal supplements |
29 |
20 |
36 |
70 |
117 |
460 |
847 |
Total income assessed |
30 |
5070 |
39220 |
17350 |
224928 |
27190 |
479278 |
Registered pension plan (RPP) contributions |
31 |
90 |
24 |
790 |
379 |
2760 |
1952 |
RRSP deduction |
32 |
280 |
381 |
1230 |
1376 |
3310 |
4587 |
Saskatchewan Pension Plan (SPP) deduction |
33 |
10 |
7 |
50 |
25 |
60 |
33 |
Deduction for elected split-pension amount |
34 |
|
|
|
|
140 |
303 |
Annual union, professional, or like dues |
35 |
290 |
34 |
1860 |
320 |
4370 |
931 |
Universal Child Care Benefit repayment |
36 |
|
|
|
|
30 |
10 |
Child care expenses |
37 |
280 |
358 |
550 |
818 |
1160 |
1945 |
Disability supports deductions |
38 |
|
|
|
|
|
|
Business investment loss |
39 |
|
|
|
|
|
|
Moving expenses |
40 |
20 |
53 |
80 |
90 |
290 |
384 |
Support payments made |
41 |
|
|
10 |
15 |
20 |
61 |
Carrying charges and interest expenses |
42 |
100 |
79 |
490 |
182 |
1270 |
386 |
Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
4630 |
721 |
6980 |
2268 |
5850 |
2757 |
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
|
|
|
|
|
|
Exploration and development expenses |
45 |
|
|
10 |
11 |
20 |
33 |
Other employment expenses |
46 |
30 |
101 |
90 |
148 |
300 |
477 |
Clergy residence deduction |
47 |
|
|
|
|
|
|
Other deductions |
48 |
90 |
48 |
380 |
117 |
850 |
400 |
Total deductions before adjustments |
49 |
4730 |
1845 |
9650 |
5780 |
14110 |
14308 |
Social benefits repayment |
50 |
|
|
|
|
|
|
Net income after adjustments |
51 |
5060 |
37420 |
17350 |
219161 |
27180 |
464999 |
Canadian Forces personnel and police deduction |
52 |
|
|
|
|
|
|
Employee home relocation loan deduction |
53 |
|
|
|
|
|
|
Security options deductions |
54 |
|
|
|
|
|
|
Other payments deductions |
55 |
110 |
217 |
590 |
1085 |
1860 |
4013 |
Limited partnership losses of other years |
56 |
|
|
|
|
|
|
Non-capital losses of other years |
57 |
10 |
61 |
40 |
54 |
80 |
241 |
Net capital losses of other years |
58 |
10 |
2 |
90 |
22 |
230 |
127 |
Capital gains deduction |
59 |
|
|
70 |
63 |
80 |
170 |
Northern residents deductions |
60 |
20 |
21 |
40 |
80 |
240 |
546 |
Additional deductions |
61 |
|
|
|
|
20 |
31 |
Farming/fishing losses of prior years |
62 |
|
|
90 |
131 |
110 |
353 |
Total deductions from net income |
63 |
150 |
327 |
920 |
1436 |
2570 |
5482 |
Taxable income assessed |
64 |
5050 |
37112 |
17350 |
217725 |
27180 |
459551 |
Basic personal amount |
65 |
5070 |
49549 |
17350 |
177645 |
27190 |
280501 |
Age amount |
66 |
30 |
156 |
60 |
341 |
1510 |
9671 |
Spouse or common-law partner amount |
67 |
450 |
2556 |
780 |
4154 |
990 |
5346 |
Amount for eligible dependant |
68 |
130 |
1263 |
240 |
2262 |
310 |
2879 |
Amount for children 17 and under |
69 |
590 |
2267 |
1080 |
4164 |
2020 |
7120 |
Amount for infirm dependants age 18 or older |
70 |
|
|
|
|
|
|
CPP or QPP contributions through employment |
71 |
1230 |
172 |
8220 |
3082 |
17740 |
10121 |
CPP or QPP contributions self-employment and other eligible earnings |
72 |
4630 |
721 |
6980 |
2268 |
5850 |
2757 |
Employment Insurance premiums |
73 |
990 |
103 |
8600 |
1674 |
17820 |
4613 |
Employment Insurance premiums on self-employment and other eligible earnings |
74 |
|
|
10 |
2 |
10 |
3 |
PPIP premiums paid |
75 |
|
|
|
|
|
|
PPIP premiums payable on employment income |
76 |
|
|
|
|
|
|
PPIP premiums payable on self-employment income |
77 |
|
|
|
|
|
|
Canada employment amount |
78 |
1500 |
1365 |
10430 |
10612 |
20230 |
20871 |
Public transit amount |
79 |
60 |
16 |
250 |
79 |
630 |
229 |
Children's fitness amount |
80 |
210 |
95 |
400 |
187 |
790 |
359 |
Home buyers' amount |
81 |
|
|
20 |
106 |
80 |
340 |
Adoption expenses |
82 |
|
|
|
|
|
|
Pension income amount |
83 |
30 |
28 |
570 |
1061 |
2060 |
3798 |
Caregiver amount |
84 |
|
|
|
|
40 |
137 |
Disability amount |
85 |
30 |
194 |
40 |
256 |
90 |
613 |
Disability amount transferred from a dependant |
86 |
|
|
20 |
200 |
30 |
201 |
Interest paid on student loans |
87 |
10 |
7 |
250 |
88 |
830 |
358 |
Tuition, education, and textbook amounts |
88 |
|
|
740 |
824 |
2550 |
7539 |
Tuition, education, and textbook amounts transferred from a child |
89 |
|
|
10 |
27 |
80 |
301 |
Amounts transferred from spouse |
90 |
240 |
936 |
350 |
1294 |
310 |
1022 |
Allowable portion of medical expenses |
91 |
690 |
1073 |
2490 |
2901 |
5510 |
8048 |
Total tax credits on personal amounts |
92 |
5070 |
9093 |
17350 |
31989 |
27190 |
55026 |
Allowable charitable donations and government gifts |
93 |
80 |
21 |
1300 |
363 |
3490 |
1462 |
Eligible cultural, ecological gifts |
94 |
|
|
|
|
|
|
Total tax credit on donations and gifts |
95 |
80 |
5 |
1260 |
85 |
3420 |
369 |
Total federal non-refundable tax credits |
96 |
5070 |
9098 |
17350 |
32073 |
27190 |
55396 |
Federal dividend tax credit |
97 |
40 |
1 |
1040 |
59 |
2280 |
262 |
Overseas employment tax credit |
98 |
|
|
|
|
|
|
Minimum tax carryover |
99 |
|
|
|
|
40 |
21 |
Basic federal tax |
100 |
460 |
165 |
12910 |
2783 |
25070 |
14677 |
Federal foreign tax credit |
101 |
|
|
160 |
3 |
460 |
14 |
Federal political contribution tax credit |
102 |
|
|
30 |
2 |
80 |
8 |
Investment tax credit |
103 |
|
|
|
|
30 |
11 |
Labour-sponsored funds tax credit |
104 |
|
|
20 |
4 |
60 |
23 |
Alternative minimum tax payable |
105 |
|
|
|
|
|
|
Net federal tax |
106 |
460 |
167 |
12900 |
2777 |
25060 |
14629 |
CPP contributions payable on self-employment and other earnings |
107 |
4630 |
1442 |
6980 |
4537 |
5850 |
5513 |
Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
|
|
10 |
2 |
10 |
3 |
Social benefits repayment |
109 |
|
|
|
|
|
|
Net provincial or territorial tax |
110 |
350 |
96 |
2540 |
281 |
15960 |
4771 |
Total tax payable |
111 |
5070 |
1705 |
17350 |
7597 |
27190 |
24916 |
Final Basic Table 2A: Taxable returns by total Inc. class, Saskatchewan
Item |
Item code |
20000 - 24999 # |
20000 - 24999 $ |
25000 - 29999 # |
25000 - 29999 $ |
30000 - 34999 # |
30000 - 34999 $ |
Number of taxable returns |
1 |
38600 |
|
42540 |
|
45810 |
|
Number of non-taxable returns |
2 |
|
|
|
|
|
|
Total number of returns |
3 |
38600 |
|
42540 |
|
45810 |
|
Employment income |
4 |
25220 |
459309 |
29490 |
664696 |
32960 |
903603 |
Commissions (from employment) |
5 |
550 |
2567 |
630 |
4088 |
700 |
5654 |
Other employment income |
6 |
2130 |
8937 |
2630 |
10110 |
3070 |
11559 |
Old Age Security pension |
7 |
8530 |
52587 |
9320 |
57387 |
9800 |
60578 |
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
11490 |
74112 |
12470 |
84672 |
13040 |
91632 |
Other pensions or superannuation |
9 |
7670 |
50024 |
9170 |
86271 |
10160 |
128299 |
Elected split-pension amount |
10 |
3110 |
24922 |
2910 |
28659 |
3400 |
35340 |
Universal Child Care Benefit (UCCB) |
11 |
2740 |
4124 |
2830 |
4135 |
2880 |
4257 |
Employment Insurance and other benefits |
12 |
5820 |
43548 |
6730 |
50081 |
6610 |
48087 |
Taxable amount of dividends |
13 |
4260 |
4391 |
5760 |
9590 |
6900 |
18194 |
Interest and other investment income |
14 |
10570 |
17867 |
12130 |
22384 |
13310 |
25690 |
Net partnership income |
15 |
100 |
36 |
170 |
-5 |
230 |
65 |
Registered disability savings plan (RDSP) income |
16 |
|
|
|
|
|
|
Net rental income |
17 |
1590 |
6133 |
1900 |
8084 |
2040 |
8312 |
Taxable capital gains |
18 |
2040 |
3210 |
2720 |
4948 |
3190 |
5471 |
Support payments received |
19 |
120 |
845 |
190 |
1356 |
190 |
1332 |
Registered Retirement Savings Plan (RRSP) income |
20 |
2790 |
11599 |
3500 |
15164 |
3890 |
16645 |
Other income |
21 |
7130 |
18470 |
8300 |
21159 |
9550 |
23791 |
Net business income |
22 |
4500 |
52868 |
4370 |
55018 |
4090 |
53903 |
Net professional income |
23 |
250 |
2849 |
250 |
3298 |
250 |
3467 |
Net commission income |
24 |
310 |
2453 |
340 |
3105 |
360 |
3537 |
Net farming income |
25 |
3390 |
23142 |
3740 |
29363 |
3780 |
30400 |
Net fishing income |
26 |
20 |
175 |
10 |
68 |
20 |
143 |
Workers' compensation benefits |
27 |
810 |
1667 |
1090 |
3089 |
1410 |
4487 |
Social assistance payments |
28 |
810 |
2418 |
820 |
2225 |
870 |
2202 |
Net federal supplements |
29 |
1940 |
2715 |
880 |
1863 |
610 |
1389 |
Total income assessed |
30 |
38600 |
870969 |
42540 |
1170808 |
45810 |
1488039 |
Registered pension plan (RPP) contributions |
31 |
5120 |
4870 |
7840 |
9530 |
11640 |
18353 |
RRSP deduction |
32 |
5630 |
9512 |
8090 |
14860 |
10590 |
21358 |
Saskatchewan Pension Plan (SPP) deduction |
33 |
120 |
65 |
140 |
73 |
140 |
73 |
Deduction for elected split-pension amount |
34 |
630 |
1381 |
1360 |
4586 |
2070 |
8532 |
Annual union, professional, or like dues |
35 |
6300 |
1759 |
8610 |
3006 |
11330 |
4987 |
Universal Child Care Benefit repayment |
36 |
20 |
7 |
10 |
6 |
20 |
10 |
Child care expenses |
37 |
1600 |
3527 |
2070 |
5528 |
2480 |
7534 |
Disability supports deductions |
38 |
|
|
|
|
|
|
Business investment loss |
39 |
|
|
|
|
10 |
30 |
Moving expenses |
40 |
410 |
589 |
470 |
644 |
490 |
864 |
Support payments made |
41 |
50 |
93 |
60 |
146 |
70 |
179 |
Carrying charges and interest expenses |
42 |
3630 |
981 |
4760 |
1510 |
5730 |
2086 |
Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
5170 |
3211 |
4670 |
3453 |
4200 |
3483 |
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
|
|
|
|
|
|
Exploration and development expenses |
45 |
30 |
45 |
60 |
103 |
70 |
104 |
Other employment expenses |
46 |
510 |
851 |
770 |
1656 |
1050 |
2337 |
Clergy residence deduction |
47 |
20 |
132 |
60 |
375 |
110 |
767 |
Other deductions |
48 |
1280 |
662 |
1720 |
873 |
1810 |
1025 |
Total deductions before adjustments |
49 |
20370 |
27733 |
25320 |
46420 |
30450 |
71724 |
Social benefits repayment |
50 |
|
|
|
|
|
|
Net income after adjustments |
51 |
38600 |
843235 |
42540 |
1124388 |
45810 |
1416326 |
Canadian Forces personnel and police deduction |
52 |
|
|
|
|
|
|
Employee home relocation loan deduction |
53 |
|
|
|
|
|
|
Security options deductions |
54 |
|
|
|
|
|
|
Other payments deductions |
55 |
3470 |
7031 |
2690 |
7216 |
2780 |
8079 |
Limited partnership losses of other years |
56 |
|
|
|
|
|
|
Non-capital losses of other years |
57 |
90 |
338 |
70 |
387 |
60 |
291 |
Net capital losses of other years |
58 |
460 |
278 |
640 |
483 |
790 |
669 |
Capital gains deduction |
59 |
120 |
380 |
180 |
868 |
220 |
1142 |
Northern residents deductions |
60 |
290 |
685 |
350 |
803 |
430 |
1025 |
Additional deductions |
61 |
100 |
88 |
140 |
185 |
130 |
193 |
Farming/fishing losses of prior years |
62 |
130 |
662 |
130 |
764 |
120 |
819 |
Total deductions from net income |
63 |
4540 |
9463 |
4080 |
10729 |
4410 |
12248 |
Taxable income assessed |
64 |
38590 |
833992 |
42530 |
1113672 |
45810 |
1404079 |
Basic personal amount |
65 |
38600 |
399685 |
42540 |
440888 |
45810 |
475163 |
Age amount |
66 |
8980 |
57859 |
9890 |
63695 |
10380 |
66127 |
Spouse or common-law partner amount |
67 |
1380 |
7917 |
2220 |
14622 |
2650 |
17383 |
Amount for eligible dependant |
68 |
290 |
2605 |
820 |
7825 |
1550 |
15028 |
Amount for children 17 and under |
69 |
2810 |
10617 |
3980 |
14198 |
5630 |
20112 |
Amount for infirm dependants age 18 or older |
70 |
|
|
10 |
40 |
30 |
80 |
CPP or QPP contributions through employment |
71 |
22790 |
17889 |
26830 |
26975 |
30270 |
37810 |
CPP or QPP contributions self-employment and other eligible earnings |
72 |
5170 |
3211 |
4670 |
3453 |
4200 |
3483 |
Employment Insurance premiums |
73 |
22930 |
7564 |
27240 |
11000 |
30520 |
14861 |
Employment Insurance premiums on self-employment and other eligible earnings |
74 |
10 |
3 |
|
|
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 |
25650 |
26466 |
30020 |
31037 |
33640 |
34776 |
Public transit amount |
79 |
1150 |
432 |
1190 |
461 |
1050 |
378 |
Children's fitness amount |
80 |
1110 |
497 |
1540 |
677 |
2210 |
994 |
Home buyers' amount |
81 |
180 |
760 |
340 |
1494 |
480 |
2150 |
Adoption expenses |
82 |
|
|
|
|
|
|
Pension income amount |
83 |
9340 |
18008 |
10610 |
20563 |
11490 |
22439 |
Caregiver amount |
84 |
80 |
277 |
110 |
385 |
180 |
651 |
Disability amount |
85 |
430 |
3095 |
750 |
5422 |
910 |
6598 |
Disability amount transferred from a dependant |
86 |
60 |
396 |
120 |
910 |
200 |
1555 |
Interest paid on student loans |
87 |
1230 |
541 |
1650 |
775 |
1940 |
929 |
Tuition, education, and textbook amounts |
88 |
3600 |
14843 |
3880 |
17298 |
3680 |
16108 |
Tuition, education, and textbook amounts transferred from a child |
89 |
200 |
826 |
350 |
1542 |
540 |
2468 |
Amounts transferred from spouse |
90 |
630 |
1925 |
1060 |
3840 |
1460 |
6227 |
Allowable portion of medical expenses |
91 |
10510 |
16272 |
11370 |
20922 |
10940 |
22120 |
Total tax credits on personal amounts |
92 |
38600 |
88756 |
42540 |
103207 |
45810 |
115120 |
Allowable charitable donations and government gifts |
93 |
8460 |
5059 |
11340 |
9220 |
13550 |
12647 |
Eligible cultural, ecological gifts |
94 |
|
|
10 |
15 |
20 |
12 |
Total tax credit on donations and gifts |
95 |
8340 |
1301 |
11210 |
2446 |
13450 |
3390 |
Total federal non-refundable tax credits |
96 |
38600 |
90057 |
42540 |
105652 |
45810 |
118510 |
Federal dividend tax credit |
97 |
4230 |
663 |
5770 |
1427 |
6910 |
2535 |
Overseas employment tax credit |
98 |
|
|
|
|
|
|
Minimum tax carryover |
99 |
50 |
45 |
80 |
91 |
130 |
201 |
Basic federal tax |
100 |
37200 |
35100 |
41490 |
60348 |
44950 |
89689 |
Federal foreign tax credit |
101 |
1000 |
22 |
1350 |
35 |
1660 |
65 |
Federal political contribution tax credit |
102 |
270 |
28 |
380 |
39 |
460 |
57 |
Investment tax credit |
103 |
80 |
9 |
80 |
44 |
60 |
30 |
Labour-sponsored funds tax credit |
104 |
200 |
100 |
320 |
165 |
520 |
282 |
Alternative minimum tax payable |
105 |
|
|
|
|
|
|
Net federal tax |
106 |
37180 |
34946 |
41460 |
60071 |
44900 |
89257 |
CPP contributions payable on self-employment and other earnings |
107 |
5170 |
6423 |
4670 |
6907 |
4200 |
6966 |
Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
10 |
3 |
|
|
10 |
5 |
Social benefits repayment |
109 |
|
|
|
|
|
|
Net provincial or territorial tax |
110 |
28850 |
15861 |
35860 |
31955 |
41490 |
51782 |
Total tax payable |
111 |
38600 |
57239 |
42540 |
98936 |
45810 |
148011 |
Final Basic Table 2A: Taxable returns by total Inc. class, Saskatchewan
Item |
Item code |
35000 - 39999 # |
35000 - 39999 $ |
40000 - 44999 # |
40000 - 44999 $ |
45000 - 49999 # |
45000 - 49999 $ |
Number of taxable returns |
1 |
44130 |
|
42840 |
|
33930 |
|
Number of non-taxable returns |
2 |
|
|
|
|
|
|
Total number of returns |
3 |
44130 |
|
42840 |
|
33930 |
|
Employment income |
4 |
33210 |
1063977 |
32020 |
1134874 |
26750 |
1086911 |
Commissions (from employment) |
5 |
710 |
6436 |
720 |
8864 |
690 |
8458 |
Other employment income |
6 |
3070 |
11270 |
3180 |
10779 |
2810 |
9696 |
Old Age Security pension |
7 |
8110 |
50008 |
8060 |
49711 |
5300 |
32721 |
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
11350 |
81513 |
11520 |
81804 |
7900 |
57601 |
Other pensions or superannuation |
9 |
9040 |
149081 |
9360 |
181038 |
6540 |
151980 |
Elected split-pension amount |
10 |
2340 |
27863 |
3390 |
36335 |
1180 |
11362 |
Universal Child Care Benefit (UCCB) |
11 |
2440 |
3528 |
2200 |
3235 |
1670 |
2429 |
Employment Insurance and other benefits |
12 |
5790 |
40326 |
4910 |
33686 |
3750 |
24481 |
Taxable amount of dividends |
13 |
7400 |
31358 |
8720 |
48051 |
6930 |
47091 |
Interest and other investment income |
14 |
12770 |
24809 |
13640 |
28921 |
10350 |
22393 |
Net partnership income |
15 |
270 |
11 |
370 |
266 |
310 |
224 |
Registered disability savings plan (RDSP) income |
16 |
|
|
|
|
|
|
Net rental income |
17 |
2200 |
9374 |
2350 |
10679 |
1990 |
9121 |
Taxable capital gains |
18 |
3230 |
7575 |
4000 |
10060 |
3210 |
9743 |
Support payments received |
19 |
180 |
1405 |
150 |
1105 |
130 |
1116 |
Registered Retirement Savings Plan (RRSP) income |
20 |
4120 |
19177 |
4300 |
21554 |
3500 |
17253 |
Other income |
21 |
9520 |
27805 |
10280 |
30424 |
8240 |
25191 |
Net business income |
22 |
3610 |
49522 |
3680 |
51321 |
2860 |
43970 |
Net professional income |
23 |
220 |
3465 |
240 |
3628 |
230 |
4311 |
Net commission income |
24 |
330 |
3425 |
370 |
3589 |
290 |
4076 |
Net farming income |
25 |
3690 |
33606 |
4420 |
57493 |
3100 |
32564 |
Net fishing income |
26 |
10 |
85 |
10 |
37 |
|
|
Workers' compensation benefits |
27 |
1580 |
5684 |
1310 |
5692 |
1060 |
5609 |
Social assistance payments |
28 |
650 |
1539 |
330 |
813 |
160 |
427 |
Net federal supplements |
29 |
410 |
904 |
290 |
663 |
160 |
451 |
Total income assessed |
30 |
44130 |
1653745 |
42840 |
1814623 |
33930 |
1609192 |
Registered pension plan (RPP) contributions |
31 |
13920 |
26130 |
13710 |
29241 |
12400 |
30749 |
RRSP deduction |
32 |
12160 |
27620 |
13320 |
34470 |
12440 |
37679 |
Saskatchewan Pension Plan (SPP) deduction |
33 |
130 |
71 |
110 |
62 |
100 |
56 |
Deduction for elected split-pension amount |
34 |
2790 |
15639 |
2960 |
20305 |
2720 |
24086 |
Annual union, professional, or like dues |
35 |
12850 |
6589 |
12450 |
6923 |
10960 |
6849 |
Universal Child Care Benefit repayment |
36 |
20 |
9 |
10 |
4 |
|
|
Child care expenses |
37 |
2630 |
8635 |
2380 |
8290 |
1950 |
7140 |
Disability supports deductions |
38 |
|
|
|
|
|
|
Business investment loss |
39 |
10 |
81 |
20 |
67 |
20 |
140 |
Moving expenses |
40 |
440 |
913 |
380 |
1094 |
370 |
1103 |
Support payments made |
41 |
80 |
264 |
90 |
348 |
70 |
250 |
Carrying charges and interest expenses |
42 |
5850 |
2515 |
6390 |
3283 |
5170 |
3075 |
Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
3870 |
3517 |
4220 |
4221 |
3090 |
3323 |
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
|
|
|
|
|
|
Exploration and development expenses |
45 |
100 |
224 |
160 |
371 |
150 |
485 |
Other employment expenses |
46 |
1310 |
3097 |
1470 |
3950 |
1430 |
4706 |
Clergy residence deduction |
47 |
100 |
889 |
110 |
1097 |
130 |
1363 |
Other deductions |
48 |
1630 |
1030 |
1490 |
965 |
1140 |
1015 |
Total deductions before adjustments |
49 |
32270 |
97233 |
32440 |
114695 |
27490 |
122037 |
Social benefits repayment |
50 |
|
|
|
|
|
|
Net income after adjustments |
51 |
44130 |
1556547 |
42840 |
1699928 |
33930 |
1487155 |
Canadian Forces personnel and police deduction |
52 |
|
|
|
|
|
|
Employee home relocation loan deduction |
53 |
|
|
|
|
|
|
Security options deductions |
54 |
10 |
25 |
10 |
28 |
10 |
21 |
Other payments deductions |
55 |
2560 |
8127 |
1870 |
7169 |
1360 |
6487 |
Limited partnership losses of other years |
56 |
|
|
|
|
|
|
Non-capital losses of other years |
57 |
50 |
257 |
50 |
427 |
30 |
181 |
Net capital losses of other years |
58 |
860 |
862 |
1030 |
1030 |
920 |
1177 |
Capital gains deduction |
59 |
210 |
1595 |
300 |
2707 |
290 |
3264 |
Northern residents deductions |
60 |
430 |
1096 |
400 |
1039 |
330 |
853 |
Additional deductions |
61 |
140 |
183 |
120 |
145 |
100 |
158 |
Farming/fishing losses of prior years |
62 |
120 |
695 |
90 |
669 |
80 |
650 |
Total deductions from net income |
63 |
4250 |
12949 |
3770 |
13297 |
3010 |
12890 |
Taxable income assessed |
64 |
44130 |
1543626 |
42840 |
1686646 |
33930 |
1474265 |
Basic personal amount |
65 |
44130 |
457826 |
42840 |
444542 |
33930 |
352153 |
Age amount |
66 |
8690 |
51135 |
8550 |
45389 |
5700 |
27312 |
Spouse or common-law partner amount |
67 |
2950 |
19934 |
2700 |
17714 |
2310 |
15702 |
Amount for eligible dependant |
68 |
1670 |
16411 |
1450 |
14076 |
1120 |
10855 |
Amount for children 17 and under |
69 |
6120 |
22084 |
6250 |
23171 |
5330 |
19878 |
Amount for infirm dependants age 18 or older |
70 |
20 |
83 |
30 |
102 |
20 |
84 |
CPP or QPP contributions through employment |
71 |
30540 |
45449 |
28890 |
48895 |
24520 |
46928 |
CPP or QPP contributions self-employment and other eligible earnings |
72 |
3870 |
3517 |
4220 |
4221 |
3090 |
3323 |
Employment Insurance premiums |
73 |
30610 |
17374 |
29020 |
18328 |
24580 |
16575 |
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 |
33800 |
34965 |
32640 |
33748 |
27140 |
28178 |
Public transit amount |
79 |
1010 |
373 |
840 |
311 |
690 |
260 |
Children's fitness amount |
80 |
2710 |
1223 |
2970 |
1401 |
2750 |
1366 |
Home buyers' amount |
81 |
550 |
2476 |
580 |
2649 |
580 |
2697 |
Adoption expenses |
82 |
|
|
|
|
|
|
Pension income amount |
83 |
10110 |
19797 |
10820 |
21176 |
7260 |
14205 |
Caregiver amount |
84 |
180 |
644 |
230 |
810 |
200 |
747 |
Disability amount |
85 |
840 |
6058 |
780 |
5675 |
540 |
3938 |
Disability amount transferred from a dependant |
86 |
230 |
1865 |
310 |
2614 |
300 |
2700 |
Interest paid on student loans |
87 |
1900 |
995 |
1750 |
966 |
1460 |
883 |
Tuition, education, and textbook amounts |
88 |
3320 |
14259 |
2940 |
12250 |
2470 |
10445 |
Tuition, education, and textbook amounts transferred from a child |
89 |
710 |
3258 |
810 |
3804 |
770 |
3496 |
Amounts transferred from spouse |
90 |
1460 |
6511 |
1170 |
5271 |
890 |
3926 |
Allowable portion of medical expenses |
91 |
9350 |
21538 |
8490 |
22436 |
5560 |
16328 |
Total tax credits on personal amounts |
92 |
44130 |
112172 |
42840 |
109438 |
33930 |
87300 |
Allowable charitable donations and government gifts |
93 |
13990 |
14246 |
14770 |
17490 |
12350 |
14179 |
Eligible cultural, ecological gifts |
94 |
10 |
11 |
|
|
|
|
Total tax credit on donations and gifts |
95 |
13870 |
3849 |
14680 |
4764 |
12260 |
3855 |
Total federal non-refundable tax credits |
96 |
44130 |
116021 |
42840 |
114202 |
33930 |
91155 |
Federal dividend tax credit |
97 |
7440 |
4220 |
8780 |
6538 |
6960 |
6515 |
Overseas employment tax credit |
98 |
|
|
|
|
|
|
Minimum tax carryover |
99 |
150 |
287 |
170 |
423 |
130 |
389 |
Basic federal tax |
100 |
43280 |
111319 |
41980 |
133777 |
33330 |
131432 |
Federal foreign tax credit |
101 |
1710 |
64 |
2040 |
87 |
1670 |
74 |
Federal political contribution tax credit |
102 |
480 |
65 |
590 |
80 |
460 |
66 |
Investment tax credit |
103 |
70 |
24 |
130 |
153 |
90 |
49 |
Labour-sponsored funds tax credit |
104 |
650 |
352 |
780 |
447 |
890 |
532 |
Alternative minimum tax payable |
105 |
|
|
|
|
|
|
Net federal tax |
106 |
43230 |
110816 |
41940 |
133011 |
33290 |
130714 |
CPP contributions payable on self-employment and other earnings |
107 |
3870 |
7034 |
4220 |
8442 |
3090 |
6647 |
Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
|
|
|
|
|
|
Social benefits repayment |
109 |
|
|
|
|
|
|
Net provincial or territorial tax |
110 |
41500 |
67844 |
41450 |
85104 |
33190 |
83097 |
Total tax payable |
111 |
44130 |
185697 |
42840 |
226559 |
33930 |
220461 |
Final Basic Table 2A: Taxable returns by total Inc. class, Saskatchewan
Item |
Item code |
50000 - 54999 # |
50000 - 54999 $ |
55000 - 59999 # |
55000 - 59999 $ |
60000 - 69999 # |
60000 - 69999 $ |
Number of taxable returns |
1 |
30190 |
|
25860 |
|
41670 |
|
Number of non-taxable returns |
2 |
|
|
|
|
|
|
Total number of returns |
3 |
30190 |
|
25860 |
|
41670 |
|
Employment income |
4 |
24460 |
1109110 |
21480 |
1070687 |
34920 |
1968700 |
Commissions (from employment) |
5 |
620 |
9330 |
530 |
10775 |
890 |
21213 |
Other employment income |
6 |
2990 |
7566 |
2820 |
8167 |
5130 |
12394 |
Old Age Security pension |
7 |
4120 |
25393 |
3270 |
20098 |
5190 |
32021 |
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
6300 |
46263 |
5070 |
37371 |
7840 |
57964 |
Other pensions or superannuation |
9 |
5330 |
140416 |
4310 |
120204 |
6730 |
191823 |
Elected split-pension amount |
10 |
860 |
8209 |
700 |
6979 |
1480 |
16409 |
Universal Child Care Benefit (UCCB) |
11 |
1340 |
1994 |
1140 |
1643 |
1590 |
2338 |
Employment Insurance and other benefits |
12 |
2870 |
17662 |
2090 |
12188 |
2860 |
16012 |
Taxable amount of dividends |
13 |
6540 |
56530 |
5760 |
49228 |
10170 |
111008 |
Interest and other investment income |
14 |
9110 |
19974 |
7770 |
16943 |
13020 |
32894 |
Net partnership income |
15 |
330 |
92 |
320 |
126 |
590 |
175 |
Registered disability savings plan (RDSP) income |
16 |
|
|
|
|
|
|
Net rental income |
17 |
1780 |
8790 |
1720 |
7377 |
2920 |
12004 |
Taxable capital gains |
18 |
3000 |
10313 |
2750 |
11661 |
4810 |
26755 |
Support payments received |
19 |
90 |
883 |
80 |
500 |
90 |
1060 |
Registered Retirement Savings Plan (RRSP) income |
20 |
3120 |
15639 |
2740 |
14445 |
4480 |
25628 |
Other income |
21 |
7240 |
22546 |
6400 |
20767 |
10460 |
35555 |
Net business income |
22 |
2420 |
38779 |
2110 |
36296 |
3410 |
63708 |
Net professional income |
23 |
190 |
3605 |
180 |
2875 |
330 |
6724 |
Net commission income |
24 |
260 |
3842 |
220 |
3976 |
440 |
8196 |
Net farming income |
25 |
2640 |
30774 |
2300 |
28419 |
3850 |
49690 |
Net fishing income |
26 |
10 |
-16 |
|
|
|
|
Workers' compensation benefits |
27 |
900 |
4487 |
710 |
3602 |
940 |
5349 |
Social assistance payments |
28 |
120 |
318 |
70 |
245 |
100 |
305 |
Net federal supplements |
29 |
110 |
286 |
70 |
148 |
100 |
291 |
Total income assessed |
30 |
30190 |
1582788 |
25860 |
1484716 |
41670 |
2698245 |
Registered pension plan (RPP) contributions |
31 |
12140 |
34209 |
11080 |
35126 |
18410 |
67400 |
RRSP deduction |
32 |
12070 |
40606 |
11160 |
41499 |
19210 |
82249 |
Saskatchewan Pension Plan (SPP) deduction |
33 |
90 |
51 |
80 |
45 |
100 |
54 |
Deduction for elected split-pension amount |
34 |
2310 |
24079 |
1880 |
22153 |
2780 |
34573 |
Annual union, professional, or like dues |
35 |
10570 |
7390 |
9850 |
7519 |
16340 |
13769 |
Universal Child Care Benefit repayment |
36 |
|
|
|
|
10 |
4 |
Child care expenses |
37 |
1720 |
6696 |
1450 |
5946 |
2190 |
8940 |
Disability supports deductions |
38 |
|
|
|
|
|
|
Business investment loss |
39 |
20 |
150 |
10 |
119 |
30 |
239 |
Moving expenses |
40 |
320 |
1156 |
250 |
911 |
430 |
2239 |
Support payments made |
41 |
90 |
431 |
80 |
456 |
150 |
862 |
Carrying charges and interest expenses |
42 |
4810 |
3056 |
4320 |
3021 |
7230 |
5615 |
Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
2180 |
2745 |
1680 |
2290 |
2400 |
3359 |
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
|
|
|
|
|
|
Exploration and development expenses |
45 |
170 |
669 |
170 |
615 |
320 |
1638 |
Other employment expenses |
46 |
1640 |
5646 |
1690 |
6440 |
2990 |
12188 |
Clergy residence deduction |
47 |
140 |
1608 |
130 |
1686 |
140 |
1970 |
Other deductions |
48 |
910 |
890 |
780 |
799 |
1240 |
2249 |
Total deductions before adjustments |
49 |
25100 |
129382 |
22140 |
128636 |
35990 |
237357 |
Social benefits repayment |
50 |
90 |
14 |
680 |
437 |
2050 |
1816 |
Net income after adjustments |
51 |
30190 |
1453392 |
25860 |
1355642 |
41670 |
2459586 |
Canadian Forces personnel and police deduction |
52 |
|
|
|
|
20 |
370 |
Employee home relocation loan deduction |
53 |
|
|
|
|
|
|
Security options deductions |
54 |
|
|
10 |
56 |
30 |
93 |
Other payments deductions |
55 |
1110 |
5092 |
840 |
3995 |
1100 |
5945 |
Limited partnership losses of other years |
56 |
|
|
|
|
|
|
Non-capital losses of other years |
57 |
20 |
150 |
20 |
167 |
30 |
227 |
Net capital losses of other years |
58 |
820 |
1185 |
820 |
1386 |
1290 |
2255 |
Capital gains deduction |
59 |
300 |
3376 |
240 |
3957 |
570 |
12361 |
Northern residents deductions |
60 |
310 |
776 |
310 |
836 |
580 |
1627 |
Additional deductions |
61 |
90 |
117 |
60 |
97 |
100 |
158 |
Farming/fishing losses of prior years |
62 |
100 |
911 |
80 |
729 |
120 |
1074 |
Total deductions from net income |
63 |
2630 |
11758 |
2290 |
11405 |
3660 |
24109 |
Taxable income assessed |
64 |
30190 |
1441634 |
25860 |
1344237 |
41670 |
2435479 |
Basic personal amount |
65 |
30190 |
313292 |
25860 |
268425 |
41670 |
432527 |
Age amount |
66 |
4450 |
18621 |
3550 |
12473 |
5630 |
13679 |
Spouse or common-law partner amount |
67 |
2140 |
14465 |
1940 |
13393 |
3240 |
22133 |
Amount for eligible dependant |
68 |
990 |
9566 |
790 |
7628 |
1150 |
11248 |
Amount for children 17 and under |
69 |
5250 |
19614 |
4690 |
17445 |
8390 |
32088 |
Amount for infirm dependants age 18 or older |
70 |
20 |
69 |
20 |
57 |
30 |
106 |
CPP or QPP contributions through employment |
71 |
22550 |
45250 |
19880 |
40505 |
32330 |
66711 |
CPP or QPP contributions self-employment and other eligible earnings |
72 |
2180 |
2745 |
1680 |
2290 |
2400 |
3359 |
Employment Insurance premiums |
73 |
22530 |
15564 |
19850 |
13924 |
32040 |
22735 |
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 |
24790 |
25749 |
21770 |
22612 |
35380 |
36816 |
Public transit amount |
79 |
600 |
208 |
450 |
167 |
740 |
265 |
Children's fitness amount |
80 |
2870 |
1437 |
2630 |
1358 |
5000 |
2692 |
Home buyers' amount |
81 |
540 |
2509 |
440 |
2061 |
650 |
3084 |
Adoption expenses |
82 |
|
|
|
|
|
|
Pension income amount |
83 |
5870 |
11495 |
4740 |
9296 |
7420 |
14510 |
Caregiver amount |
84 |
170 |
635 |
140 |
544 |
230 |
859 |
Disability amount |
85 |
460 |
3337 |
340 |
2463 |
480 |
3467 |
Disability amount transferred from a dependant |
86 |
260 |
2396 |
260 |
2488 |
420 |
4025 |
Interest paid on student loans |
87 |
1500 |
996 |
1280 |
842 |
1950 |
1251 |
Tuition, education, and textbook amounts |
88 |
2170 |
8843 |
1710 |
6990 |
2540 |
10392 |
Tuition, education, and textbook amounts transferred from a child |
89 |
820 |
3814 |
810 |
3800 |
1500 |
7150 |
Amounts transferred from spouse |
90 |
700 |
3025 |
640 |
2763 |
1020 |
4370 |
Allowable portion of medical expenses |
91 |
4140 |
12348 |
3170 |
10021 |
4290 |
14162 |
Total tax credits on personal amounts |
92 |
30190 |
77401 |
25860 |
66243 |
41670 |
106157 |
Allowable charitable donations and government gifts |
93 |
11630 |
14100 |
10410 |
13533 |
17710 |
24053 |
Eligible cultural, ecological gifts |
94 |
|
|
|
|
10 |
6 |
Total tax credit on donations and gifts |
95 |
11560 |
3856 |
10370 |
3715 |
17620 |
6607 |
Total federal non-refundable tax credits |
96 |
30190 |
81257 |
25860 |
69959 |
41670 |
112763 |
Federal dividend tax credit |
97 |
6600 |
7817 |
5780 |
6904 |
10240 |
15635 |
Overseas employment tax credit |
98 |
|
|
|
|
|
|
Minimum tax carryover |
99 |
150 |
463 |
120 |
345 |
250 |
774 |
Basic federal tax |
100 |
29690 |
142259 |
25600 |
145065 |
41320 |
287986 |
Federal foreign tax credit |
101 |
1510 |
83 |
1430 |
116 |
2510 |
263 |
Federal political contribution tax credit |
102 |
410 |
64 |
400 |
62 |
670 |
105 |
Investment tax credit |
103 |
100 |
66 |
80 |
51 |
160 |
119 |
Labour-sponsored funds tax credit |
104 |
910 |
551 |
980 |
584 |
1810 |
1125 |
Alternative minimum tax payable |
105 |
|
|
|
|
20 |
8 |
Net federal tax |
106 |
29660 |
141495 |
25570 |
144253 |
41280 |
286375 |
CPP contributions payable on self-employment and other earnings |
107 |
2180 |
5490 |
1680 |
4580 |
2400 |
6719 |
Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
|
|
|
|
|
|
Social benefits repayment |
109 |
90 |
14 |
680 |
437 |
2050 |
1816 |
Net provincial or territorial tax |
110 |
29800 |
89545 |
25640 |
90376 |
41440 |
178381 |
Total tax payable |
111 |
30190 |
236545 |
25860 |
239651 |
41670 |
473292 |
Final Basic Table 2A: Taxable returns by total Inc. class, Saskatchewan
Item |
Item code |
70000 - 79999 # |
70000 - 79999 $ |
80000 - 89999 # |
80000 - 89999 $ |
90000 - 99999 # |
90000 - 99999 $ |
Number of taxable returns |
1 |
32950 |
|
23250 |
|
16700 |
|
Number of non-taxable returns |
2 |
|
|
|
|
|
|
Total number of returns |
3 |
32950 |
|
23250 |
|
16700 |
|
Employment income |
4 |
29070 |
1928313 |
20700 |
1542293 |
14930 |
1250317 |
Commissions (from employment) |
5 |
680 |
20445 |
530 |
18868 |
400 |
16926 |
Other employment income |
6 |
6600 |
10384 |
3550 |
7876 |
2390 |
5444 |
Old Age Security pension |
7 |
2560 |
15539 |
1550 |
9343 |
1040 |
6178 |
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
4290 |
31716 |
2730 |
19865 |
1850 |
13526 |
Other pensions or superannuation |
9 |
3810 |
119840 |
2460 |
81875 |
1610 |
55216 |
Elected split-pension amount |
10 |
690 |
6373 |
530 |
5227 |
320 |
2587 |
Universal Child Care Benefit (UCCB) |
11 |
950 |
1407 |
540 |
810 |
300 |
468 |
Employment Insurance and other benefits |
12 |
1780 |
9258 |
1110 |
5269 |
720 |
3070 |
Taxable amount of dividends |
13 |
8290 |
104127 |
6490 |
97769 |
5060 |
75609 |
Interest and other investment income |
14 |
10130 |
22812 |
7560 |
17263 |
5720 |
14628 |
Net partnership income |
15 |
520 |
170 |
450 |
21 |
410 |
222 |
Registered disability savings plan (RDSP) income |
16 |
|
|
|
|
|
|
Net rental income |
17 |
2320 |
9470 |
1840 |
8670 |
1410 |
6953 |
Taxable capital gains |
18 |
3810 |
22208 |
3100 |
24450 |
2470 |
22866 |
Support payments received |
19 |
70 |
1135 |
40 |
734 |
40 |
462 |
Registered Retirement Savings Plan (RRSP) income |
20 |
3390 |
19595 |
2530 |
15832 |
1800 |
12715 |
Other income |
21 |
8610 |
30782 |
6310 |
26339 |
4890 |
20808 |
Net business income |
22 |
2450 |
50010 |
1800 |
39847 |
1290 |
31837 |
Net professional income |
23 |
310 |
8011 |
270 |
8502 |
200 |
7122 |
Net commission income |
24 |
300 |
6411 |
270 |
6333 |
200 |
6382 |
Net farming income |
25 |
2760 |
40081 |
2100 |
30883 |
1640 |
26198 |
Net fishing income |
26 |
|
|
|
|
|
|
Workers' compensation benefits |
27 |
660 |
4169 |
440 |
2316 |
280 |
1777 |
Social assistance payments |
28 |
60 |
202 |
30 |
81 |
20 |
76 |
Net federal supplements |
29 |
70 |
168 |
30 |
77 |
20 |
48 |
Total income assessed |
30 |
32950 |
2462749 |
23250 |
1970541 |
16700 |
1581434 |
Registered pension plan (RPP) contributions |
31 |
17130 |
76259 |
11770 |
58463 |
8480 |
46379 |
RRSP deduction |
32 |
17460 |
82848 |
13170 |
72704 |
10260 |
66374 |
Saskatchewan Pension Plan (SPP) deduction |
33 |
80 |
46 |
70 |
36 |
30 |
19 |
Deduction for elected split-pension amount |
34 |
1860 |
23228 |
1200 |
16629 |
780 |
11179 |
Annual union, professional, or like dues |
35 |
15470 |
14492 |
10260 |
11191 |
7150 |
8458 |
Universal Child Care Benefit repayment |
36 |
|
|
|
|
|
|
Child care expenses |
37 |
1540 |
6223 |
880 |
3718 |
500 |
2121 |
Disability supports deductions |
38 |
|
|
|
|
|
|
Business investment loss |
39 |
20 |
265 |
30 |
291 |
20 |
195 |
Moving expenses |
40 |
350 |
1877 |
230 |
1461 |
170 |
1203 |
Support payments made |
41 |
150 |
1064 |
130 |
808 |
100 |
776 |
Carrying charges and interest expenses |
42 |
5920 |
5597 |
4550 |
4857 |
3570 |
3919 |
Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
1620 |
2471 |
1160 |
1756 |
840 |
1354 |
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
|
|
|
|
|
|
Exploration and development expenses |
45 |
290 |
1608 |
280 |
1477 |
260 |
1941 |
Other employment expenses |
46 |
2440 |
10450 |
1840 |
8570 |
1460 |
7306 |
Clergy residence deduction |
47 |
90 |
1340 |
30 |
470 |
20 |
348 |
Other deductions |
48 |
960 |
1560 |
650 |
674 |
520 |
1385 |
Total deductions before adjustments |
49 |
29880 |
229335 |
21160 |
183105 |
15450 |
152961 |
Social benefits repayment |
50 |
2510 |
2819 |
1890 |
3392 |
1400 |
3487 |
Net income after adjustments |
51 |
32950 |
2230595 |
23250 |
1784044 |
16700 |
1424998 |
Canadian Forces personnel and police deduction |
52 |
|
|
|
|
|
|
Employee home relocation loan deduction |
53 |
|
|
10 |
1 |
20 |
1 |
Security options deductions |
54 |
30 |
58 |
30 |
142 |
40 |
174 |
Other payments deductions |
55 |
770 |
4531 |
490 |
2472 |
310 |
1892 |
Limited partnership losses of other years |
56 |
|
|
|
|
|
|
Non-capital losses of other years |
57 |
20 |
186 |
10 |
101 |
|
|
Net capital losses of other years |
58 |
990 |
1569 |
830 |
1690 |
660 |
1617 |
Capital gains deduction |
59 |
430 |
10744 |
390 |
12829 |
320 |
11651 |
Northern residents deductions |
60 |
590 |
1744 |
420 |
1228 |
340 |
1042 |
Additional deductions |
61 |
70 |
157 |
50 |
153 |
30 |
194 |
Farming/fishing losses of prior years |
62 |
110 |
1265 |
70 |
720 |
60 |
786 |
Total deductions from net income |
63 |
2870 |
20407 |
2210 |
19428 |
1700 |
17613 |
Taxable income assessed |
64 |
32950 |
2210189 |
23250 |
1764621 |
16690 |
1407390 |
Basic personal amount |
65 |
32950 |
342032 |
23250 |
241333 |
16700 |
173302 |
Age amount |
66 |
2520 |
3938 |
770 |
1223 |
300 |
441 |
Spouse or common-law partner amount |
67 |
2840 |
19767 |
2230 |
15644 |
1840 |
13151 |
Amount for eligible dependant |
68 |
990 |
9559 |
640 |
6022 |
450 |
4335 |
Amount for children 17 and under |
69 |
7790 |
30148 |
5930 |
23156 |
4560 |
18103 |
Amount for infirm dependants age 18 or older |
70 |
30 |
98 |
|
|
20 |
68 |
CPP or QPP contributions through employment |
71 |
27500 |
57378 |
19660 |
41066 |
14260 |
29965 |
CPP or QPP contributions self-employment and other eligible earnings |
72 |
1620 |
2471 |
1160 |
1756 |
840 |
1354 |
Employment Insurance premiums |
73 |
26970 |
19488 |
19040 |
13806 |
13690 |
10000 |
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 |
29280 |
30583 |
20850 |
21794 |
15030 |
15732 |
Public transit amount |
79 |
550 |
180 |
360 |
120 |
240 |
77 |
Children's fitness amount |
80 |
5030 |
2902 |
3890 |
2296 |
3070 |
1865 |
Home buyers' amount |
81 |
470 |
2244 |
280 |
1337 |
210 |
990 |
Adoption expenses |
82 |
|
|
|
|
10 |
64 |
Pension income amount |
83 |
4320 |
8376 |
2830 |
5512 |
1880 |
3649 |
Caregiver amount |
84 |
190 |
737 |
110 |
436 |
90 |
353 |
Disability amount |
85 |
260 |
1898 |
170 |
1231 |
130 |
934 |
Disability amount transferred from a dependant |
86 |
380 |
3853 |
250 |
2467 |
210 |
2061 |
Interest paid on student loans |
87 |
1240 |
808 |
720 |
459 |
460 |
283 |
Tuition, education, and textbook amounts |
88 |
1820 |
7067 |
1180 |
3553 |
750 |
2835 |
Tuition, education, and textbook amounts transferred from a child |
89 |
1740 |
8718 |
1390 |
6833 |
1140 |
5823 |
Amounts transferred from spouse |
90 |
720 |
3070 |
510 |
2134 |
400 |
1678 |
Allowable portion of medical expenses |
91 |
2600 |
9302 |
1650 |
5959 |
1080 |
3865 |
Total tax credits on personal amounts |
92 |
32950 |
84702 |
23250 |
59727 |
16700 |
43639 |
Allowable charitable donations and government gifts |
93 |
15150 |
21754 |
11480 |
17720 |
8650 |
13658 |
Eligible cultural, ecological gifts |
94 |
|
|
|
|
|
|
Total tax credit on donations and gifts |
95 |
15090 |
5997 |
11440 |
4893 |
8620 |
3734 |
Total federal non-refundable tax credits |
96 |
32950 |
90699 |
23250 |
64620 |
16700 |
47373 |
Federal dividend tax credit |
97 |
8350 |
14594 |
6510 |
13662 |
5050 |
10570 |
Overseas employment tax credit |
98 |
|
|
10 |
73 |
10 |
68 |
Minimum tax carryover |
99 |
170 |
495 |
150 |
462 |
110 |
313 |
Basic federal tax |
100 |
32750 |
286398 |
23180 |
243587 |
16640 |
206972 |
Federal foreign tax credit |
101 |
2010 |
227 |
1610 |
269 |
1230 |
201 |
Federal political contribution tax credit |
102 |
510 |
80 |
380 |
56 |
280 |
42 |
Investment tax credit |
103 |
150 |
100 |
130 |
112 |
150 |
131 |
Labour-sponsored funds tax credit |
104 |
1800 |
1135 |
1540 |
992 |
1340 |
868 |
Alternative minimum tax payable |
105 |
90 |
50 |
170 |
112 |
190 |
200 |
Net federal tax |
106 |
32740 |
284857 |
23170 |
242158 |
16630 |
205731 |
CPP contributions payable on self-employment and other earnings |
107 |
1620 |
4942 |
1160 |
3512 |
840 |
2707 |
Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
|
|
|
|
|
|
Social benefits repayment |
109 |
2510 |
2819 |
1890 |
3392 |
1400 |
3487 |
Net provincial or territorial tax |
110 |
32800 |
175333 |
23200 |
148342 |
16650 |
123488 |
Total tax payable |
111 |
32950 |
467950 |
23250 |
397406 |
16700 |
335413 |
Final Basic Table 2A: Taxable returns by total Inc. class, Saskatchewan
Item |
Item code |
100000 - 149999 # |
100000 - 149999 $ |
150000 - 249999 # |
150000 - 249999 $ |
250000 and over # |
250000 and over $ |
Number of taxable returns |
1 |
33740 |
|
10190 |
|
4280 |
|
Number of non-taxable returns |
2 |
|
|
|
|
|
|
Total number of returns |
3 |
33740 |
|
10190 |
|
4280 |
|
Employment income |
4 |
29730 |
2979031 |
8040 |
1058244 |
3170 |
1058386 |
Commissions (from employment) |
5 |
1030 |
65906 |
460 |
54590 |
230 |
65188 |
Other employment income |
6 |
5080 |
22328 |
1460 |
17445 |
600 |
43168 |
Old Age Security pension |
7 |
2180 |
12777 |
1260 |
6772 |
760 |
3733 |
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
3700 |
27066 |
1780 |
13252 |
1010 |
7627 |
Other pensions or superannuation |
9 |
3220 |
112472 |
1320 |
54200 |
630 |
34223 |
Elected split-pension amount |
10 |
610 |
4656 |
230 |
1473 |
100 |
464 |
Universal Child Care Benefit (UCCB) |
11 |
400 |
612 |
110 |
176 |
30 |
42 |
Employment Insurance and other benefits |
12 |
1000 |
4048 |
100 |
579 |
20 |
127 |
Taxable amount of dividends |
13 |
12790 |
283545 |
5760 |
246163 |
3060 |
377533 |
Interest and other investment income |
14 |
13130 |
38881 |
5500 |
29501 |
3030 |
45182 |
Net partnership income |
15 |
1200 |
574 |
860 |
128 |
780 |
8196 |
Registered disability savings plan (RDSP) income |
16 |
|
|
|
|
|
|
Net rental income |
17 |
3280 |
18484 |
1330 |
11163 |
670 |
11057 |
Taxable capital gains |
18 |
6400 |
84633 |
3210 |
100211 |
2140 |
244105 |
Support payments received |
19 |
40 |
1057 |
|
|
|
|
Registered Retirement Savings Plan (RRSP) income |
20 |
3830 |
35892 |
970 |
20632 |
310 |
19016 |
Other income |
21 |
10850 |
65864 |
4370 |
53863 |
2400 |
85416 |
Net business income |
22 |
2580 |
81691 |
900 |
47220 |
390 |
35000 |
Net professional income |
23 |
760 |
42493 |
640 |
75062 |
450 |
107912 |
Net commission income |
24 |
420 |
20911 |
230 |
22858 |
70 |
12520 |
Net farming income |
25 |
3630 |
81924 |
1440 |
56579 |
690 |
43652 |
Net fishing income |
26 |
10 |
1 |
|
|
|
|
Workers' compensation benefits |
27 |
390 |
2896 |
60 |
1134 |
10 |
475 |
Social assistance payments |
28 |
30 |
114 |
10 |
23 |
|
|
Net federal supplements |
29 |
60 |
125 |
30 |
75 |
10 |
52 |
Total income assessed |
30 |
33740 |
3987982 |
10190 |
1871617 |
4280 |
2203453 |
Registered pension plan (RPP) contributions |
31 |
14550 |
87444 |
2780 |
18839 |
790 |
6352 |
RRSP deduction |
32 |
22390 |
202491 |
6930 |
103329 |
2620 |
54600 |
Saskatchewan Pension Plan (SPP) deduction |
33 |
60 |
36 |
20 |
11 |
|
|
Deduction for elected split-pension amount |
34 |
1570 |
24796 |
550 |
9484 |
210 |
2961 |
Annual union, professional, or like dues |
35 |
11320 |
14033 |
1670 |
1829 |
460 |
466 |
Universal Child Care Benefit repayment |
36 |
|
|
|
|
|
|
Child care expenses |
37 |
730 |
3106 |
190 |
935 |
70 |
297 |
Disability supports deductions |
38 |
|
|
|
|
|
|
Business investment loss |
39 |
50 |
497 |
20 |
440 |
|
|
Moving expenses |
40 |
330 |
2668 |
80 |
979 |
20 |
195 |
Support payments made |
41 |
310 |
3235 |
120 |
2707 |
90 |
3232 |
Carrying charges and interest expenses |
42 |
8900 |
12919 |
3950 |
10124 |
2230 |
15278 |
Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
2010 |
3398 |
1100 |
1992 |
520 |
962 |
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
|
|
|
|
|
|
Exploration and development expenses |
45 |
820 |
7432 |
630 |
9189 |
680 |
28382 |
Other employment expenses |
46 |
3190 |
19318 |
1040 |
10685 |
390 |
6651 |
Clergy residence deduction |
47 |
30 |
395 |
|
|
|
|
Other deductions |
48 |
1130 |
6473 |
420 |
6828 |
300 |
11576 |
Total deductions before adjustments |
49 |
31270 |
388257 |
9300 |
177376 |
3810 |
131329 |
Social benefits repayment |
50 |
2780 |
11321 |
1280 |
6935 |
710 |
3826 |
Net income after adjustments |
51 |
33740 |
3588416 |
10190 |
1687306 |
4270 |
2068299 |
Canadian Forces personnel and police deduction |
52 |
|
|
|
|
|
|
Employee home relocation loan deduction |
53 |
20 |
3 |
10 |
2 |
|
|
Security options deductions |
54 |
200 |
1215 |
210 |
3226 |
180 |
57790 |
Other payments deductions |
55 |
440 |
3073 |
70 |
1160 |
20 |
487 |
Limited partnership losses of other years |
56 |
20 |
6 |
10 |
43 |
10 |
10 |
Non-capital losses of other years |
57 |
|
|
10 |
238 |
|
|
Net capital losses of other years |
58 |
1830 |
4868 |
960 |
5099 |
650 |
9017 |
Capital gains deduction |
59 |
930 |
47678 |
670 |
65885 |
610 |
128726 |
Northern residents deductions |
60 |
700 |
2075 |
140 |
348 |
10 |
31 |
Additional deductions |
61 |
50 |
309 |
30 |
70 |
20 |
35 |
Farming/fishing losses of prior years |
62 |
140 |
2080 |
60 |
1616 |
30 |
1516 |
Total deductions from net income |
63 |
4090 |
61727 |
1970 |
77686 |
1360 |
199367 |
Taxable income assessed |
64 |
33730 |
3526857 |
10190 |
1609654 |
4270 |
1868998 |
Basic personal amount |
65 |
33740 |
350222 |
10190 |
105718 |
4280 |
44363 |
Age amount |
66 |
230 |
456 |
40 |
131 |
20 |
40 |
Spouse or common-law partner amount |
67 |
4380 |
31820 |
1300 |
9774 |
460 |
3620 |
Amount for eligible dependant |
68 |
670 |
6330 |
140 |
1343 |
50 |
475 |
Amount for children 17 and under |
69 |
9760 |
38866 |
2810 |
11371 |
1120 |
4621 |
Amount for infirm dependants age 18 or older |
70 |
40 |
141 |
20 |
79 |
|
|
CPP or QPP contributions through employment |
71 |
28260 |
59230 |
7310 |
15053 |
2720 |
5529 |
CPP or QPP contributions self-employment and other eligible earnings |
72 |
2010 |
3398 |
1100 |
1992 |
520 |
962 |
Employment Insurance premiums |
73 |
26060 |
19035 |
5840 |
4201 |
1620 |
1138 |
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 |
29940 |
31334 |
8130 |
8488 |
3220 |
3348 |
Public transit amount |
79 |
500 |
155 |
130 |
35 |
40 |
9 |
Children's fitness amount |
80 |
6480 |
4093 |
1950 |
1373 |
760 |
575 |
Home buyers' amount |
81 |
280 |
1344 |
40 |
187 |
|
|
Adoption expenses |
82 |
10 |
89 |
|
|
|
|
Pension income amount |
83 |
3740 |
7190 |
1500 |
2843 |
710 |
1360 |
Caregiver amount |
84 |
240 |
979 |
50 |
244 |
20 |
92 |
Disability amount |
85 |
230 |
1643 |
110 |
782 |
80 |
601 |
Disability amount transferred from a dependant |
86 |
460 |
4496 |
140 |
1398 |
60 |
509 |
Interest paid on student loans |
87 |
560 |
335 |
90 |
67 |
20 |
17 |
Tuition, education, and textbook amounts |
88 |
1150 |
3593 |
230 |
1149 |
90 |
366 |
Tuition, education, and textbook amounts transferred from a child |
89 |
2860 |
14603 |
1080 |
5855 |
450 |
2584 |
Amounts transferred from spouse |
90 |
880 |
3530 |
230 |
907 |
80 |
329 |
Allowable portion of medical expenses |
91 |
2440 |
10140 |
1040 |
5519 |
520 |
3936 |
Total tax credits on personal amounts |
92 |
33740 |
88954 |
10190 |
26778 |
4280 |
11180 |
Allowable charitable donations and government gifts |
93 |
19170 |
37223 |
6250 |
21486 |
2830 |
37749 |
Eligible cultural, ecological gifts |
94 |
10 |
237 |
|
|
|
|
Total tax credit on donations and gifts |
95 |
19120 |
10448 |
6250 |
6104 |
2820 |
10918 |
Total federal non-refundable tax credits |
96 |
33740 |
99402 |
10190 |
32883 |
4280 |
22098 |
Federal dividend tax credit |
97 |
12730 |
39512 |
5620 |
34668 |
2910 |
57600 |
Overseas employment tax credit |
98 |
60 |
670 |
60 |
844 |
20 |
317 |
Minimum tax carryover |
99 |
310 |
849 |
180 |
648 |
110 |
771 |
Basic federal tax |
100 |
33640 |
572798 |
10160 |
300680 |
4260 |
423696 |
Federal foreign tax credit |
101 |
3430 |
1273 |
1780 |
2049 |
1180 |
5253 |
Federal political contribution tax credit |
102 |
750 |
145 |
390 |
85 |
230 |
61 |
Investment tax credit |
103 |
400 |
338 |
300 |
442 |
330 |
1080 |
Labour-sponsored funds tax credit |
104 |
3140 |
2143 |
1070 |
758 |
390 |
284 |
Alternative minimum tax payable |
105 |
690 |
1281 |
460 |
2618 |
360 |
5316 |
Net federal tax |
106 |
33620 |
568932 |
10150 |
297347 |
4250 |
418238 |
CPP contributions payable on self-employment and other earnings |
107 |
2010 |
6797 |
1100 |
3983 |
520 |
1924 |
Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
|
|
|
|
|
|
Social benefits repayment |
109 |
2780 |
11321 |
1280 |
6935 |
710 |
3826 |
Net provincial or territorial tax |
110 |
33680 |
328093 |
10160 |
165498 |
4240 |
219010 |
Total tax payable |
111 |
33740 |
915144 |
10190 |
473764 |
4280 |
642996 |
Final Basic Table 2A: Taxable returns by total Inc. class, Saskatchewan
Item |
Item code |
50000 and over # |
50000 and over $ |
Number of taxable returns |
1 |
218830 |
|
Number of non-taxable returns |
2 |
|
|
Total number of returns |
3 |
218830 |
|
Employment income |
4 |
186490 |
13965082 |
Commissions (from employment) |
5 |
5360 |
283241 |
Other employment income |
6 |
30630 |
134773 |
Old Age Security pension |
7 |
21930 |
131854 |
Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits |
8 |
34570 |
254650 |
Other pensions or superannuation |
9 |
29430 |
910269 |
Elected split-pension amount |
10 |
5520 |
52378 |
Universal Child Care Benefit (UCCB) |
11 |
6400 |
9489 |
Employment Insurance and other benefits |
12 |
12550 |
68213 |
Taxable amount of dividends |
13 |
63910 |
1401512 |
Interest and other investment income |
14 |
74970 |
238079 |
Net partnership income |
15 |
5460 |
9704 |
Registered disability savings plan (RDSP) income |
16 |
|
|
Net rental income |
17 |
17290 |
93966 |
Taxable capital gains |
18 |
31690 |
547200 |
Support payments received |
19 |
460 |
6485 |
Registered Retirement Savings Plan (RRSP) income |
20 |
23170 |
179395 |
Other income |
21 |
61520 |
361940 |
Net business income |
22 |
17330 |
424388 |
Net professional income |
23 |
3330 |
262306 |
Net commission income |
24 |
2400 |
91431 |
Net farming income |
25 |
21050 |
388200 |
Net fishing income |
26 |
50 |
127 |
Workers' compensation benefits |
27 |
4400 |
26208 |
Social assistance payments |
28 |
430 |
1367 |
Net federal supplements |
29 |
490 |
1270 |
Total income assessed |
30 |
218830 |
19843526 |
Registered pension plan (RPP) contributions |
31 |
97130 |
430471 |
RRSP deduction |
32 |
115280 |
746702 |
Saskatchewan Pension Plan (SPP) deduction |
33 |
530 |
300 |
Deduction for elected split-pension amount |
34 |
13130 |
169082 |
Annual union, professional, or like dues |
35 |
83070 |
79146 |
Universal Child Care Benefit repayment |
36 |
30 |
16 |
Child care expenses |
37 |
9270 |
37982 |
Disability supports deductions |
38 |
10 |
51 |
Business investment loss |
39 |
210 |
2556 |
Moving expenses |
40 |
2180 |
12689 |
Support payments made |
41 |
1210 |
13570 |
Carrying charges and interest expenses |
42 |
45480 |
64386 |
Deductions for CPP or QPP contributions on self-employment and other earnings |
43 |
13510 |
20327 |
Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income |
44 |
|
|
Exploration and development expenses |
45 |
3610 |
52950 |
Other employment expenses |
46 |
16670 |
87255 |
Clergy residence deduction |
47 |
580 |
7823 |
Other deductions |
48 |
6900 |
32433 |
Total deductions before adjustments |
49 |
194090 |
1757739 |
Social benefits repayment |
50 |
13380 |
34047 |
Net income after adjustments |
51 |
218830 |
18052278 |
Canadian Forces personnel and police deduction |
52 |
60 |
1251 |
Employee home relocation loan deduction |
53 |
80 |
9 |
Security options deductions |
54 |
730 |
62773 |
Other payments deductions |
55 |
5140 |
28646 |
Limited partnership losses of other years |
56 |
60 |
93 |
Non-capital losses of other years |
57 |
130 |
3148 |
Net capital losses of other years |
58 |
8850 |
28685 |
Capital gains deduction |
59 |
4470 |
297207 |
Northern residents deductions |
60 |
3380 |
9705 |
Additional deductions |
61 |
490 |
1290 |
Farming/fishing losses of prior years |
62 |
780 |
10696 |
Total deductions from net income |
63 |
22780 |
443500 |
Taxable income assessed |
64 |
218800 |
17609059 |
Basic personal amount |
65 |
218830 |
2271214 |
Age amount |
66 |
17500 |
51001 |
Spouse or common-law partner amount |
67 |
20370 |
143766 |
Amount for eligible dependant |
68 |
5870 |
56507 |
Amount for children 17 and under |
69 |
50290 |
195413 |
Amount for infirm dependants age 18 or older |
70 |
190 |
663 |
CPP or QPP contributions through employment |
71 |
174470 |
360687 |
CPP or QPP contributions self-employment and other eligible earnings |
72 |
13510 |
20327 |
Employment Insurance premiums |
73 |
167650 |
119890 |
Employment Insurance premiums on self-employment and other eligible earnings |
74 |
20 |
8 |
PPIP premiums paid |
75 |
|
|
PPIP premiums payable on employment income |
76 |
|
|
PPIP premiums payable on self-employment income |
77 |
|
|
Canada employment amount |
78 |
188390 |
196456 |
Public transit amount |
79 |
3610 |
1215 |
Children's fitness amount |
80 |
31670 |
18592 |
Home buyers' amount |
81 |
2930 |
13793 |
Adoption expenses |
82 |
60 |
436 |
Pension income amount |
83 |
33000 |
64231 |
Caregiver amount |
84 |
1220 |
4879 |
Disability amount |
85 |
2260 |
16356 |
Disability amount transferred from a dependant |
86 |
2440 |
23692 |
Interest paid on student loans |
87 |
7820 |
5059 |
Tuition, education, and textbook amounts |
88 |
11620 |
44787 |
Tuition, education, and textbook amounts transferred from a child |
89 |
11790 |
59179 |
Amounts transferred from spouse |
90 |
5180 |
21805 |
Allowable portion of medical expenses |
91 |
20920 |
75253 |
Total tax credits on personal amounts |
92 |
218830 |
564781 |
Allowable charitable donations and government gifts |
93 |
103290 |
201275 |
Eligible cultural, ecological gifts |
94 |
60 |
590 |
Total tax credit on donations and gifts |
95 |
102880 |
56273 |
Total federal non-refundable tax credits |
96 |
218830 |
621054 |
Federal dividend tax credit |
97 |
63790 |
200962 |
Overseas employment tax credit |
98 |
180 |
2062 |
Minimum tax carryover |
99 |
1550 |
5119 |
Basic federal tax |
100 |
217240 |
2609441 |
Federal foreign tax credit |
101 |
16680 |
9733 |
Federal political contribution tax credit |
102 |
4020 |
700 |
Investment tax credit |
103 |
1790 |
2440 |
Labour-sponsored funds tax credit |
104 |
12970 |
8441 |
Alternative minimum tax payable |
105 |
1980 |
9595 |
Net federal tax |
106 |
217060 |
2589385 |
CPP contributions payable on self-employment and other earnings |
107 |
13510 |
40654 |
Employment Insurance premiums payable on self-employment and other eligible earnings |
108 |
20 |
8 |
Social benefits repayment |
109 |
13380 |
34047 |
Net provincial or territorial tax |
110 |
217610 |
1518067 |
Total tax payable |
111 |
218830 |
4182161 |