Final Statistics 2016 edition (for the 2014 tax year)

T1 Final Statistics presents data from individual income tax and benefit returns that were processed for the tax year two years before the year of publication. For example, the 2016 edition of the tables reports on returns from the 2014 tax year, which generally had to be filed by the end of April 2015. The 2016 edition of T1 Final Statistics is based on 100% of the returns up to the cut-off date of June 30, 2016. These statistics contain the most recent 2014 tax year assessments or reassessments up to the cut-off date.

Table of contents

Explanatory notes

The 2016 edition of the T1 Final Statistics presents data based on 2014 tax year returns filed and processed up to June 30, 2016. The most recent assessment is used to compile the statistics. As a result, for returns that have been reassessed, the most current reassessed values are used to prepare the tables.

All of the statistics in this publication are subject to revision.

Confidentiality procedures

To ensure the protection of taxfiler information, data have been suppressed where warranted. As well, counts are rounded to the nearest multiple of 10. For example, 104 would be rounded to 100 and 105 would be rounded to 110. Dollar amounts have been rounded to the nearest thousand in Tables 2 to 5, and to the nearest million in Table 1. Totals may not add up due to rounding or suppression.

Major changes for the 2014 tax year

The major changes for the 2014 tax year are listed below. For more details on these and other changes, see the areas outlined in the General Income Tax and Benefit Guide – 2014.

Basic personal amount (line 300) –- The amount increased to $11,138.

Age amount (line 301) – The maximum amount increased to $6, 916.

Spouse or common-law partner amount (line 303) – The maximum amount increased to $11,138.

Amount for an eligible dependant (line 305) – The maximum amount increased to $11,138.

Family tax cut (line 423) – The maximum amount is $2,000.

Major classification variables

The following variables are used in one or more of the tables in this publication:

  • Taxable or non-taxable classification
  • Income classification
  • Major source of income classification
  • Age and sex classification
  • Provincial or territorial classification

Taxable or non-taxable classification

A tax return is considered taxable when the sum of net federal tax, net provincial tax, Canada Pension Plan (CPP) contributions payable on self-employment earnings, employment insurance (EI) premiums payable on self-employment earnings, and social benefit repayment amounts is at least $2. It is non-taxable when this sum is less than $2.

Some returns are classified as taxable even when the return showed a total income less than the allowable basic personal amount. This happened for:

  • individuals subject to the alternative minimum tax
  • returns filed by certain non-residents for income earned in Canada that is not subject to personal amounts
  • individuals who resided in Canada for only part of a tax year (these individuals paid tax on the income they earned during their period of residence in Canada, and as a result, they are eligible for tax credits only for that period)
  • individuals who had CPP contributions or EI premiums payable on self-employment earnings
  • individuals who had to repay social benefits

It is possible for individuals classified in the upper income ranges to use a variety of deductions and tax credits to achieve a non-taxable status. Among the deductions they can use are: carrying charges (such as interest paid to earn investment income); business or farm losses of previous years; and allowable business investment losses. Taxfilers can also use non-refundable tax credits (such as charitable donations, gifts to Canada or a province or territory, or dividend and foreign tax credits) to reduce their tax to zero.

Income classification

The income classes presented in the tables are based on the total income assessed. This corresponds to line 150 of the return and includes:

  • employment income
  • pension income
  • investment income
  • self-employment income
  • income from other sources
  • non-taxable income

Total income assessed may differ from the true economic income presented in other publications because it does not include certain non-taxable income. It may, however, include grossed-up income such as income from eligible dividends, which is the value plus 38%.

See the detailed list of other forms of non-taxable incomes in the description for total income assessed.

Major source of income classification

Taxfilers do not report their type of work or occupation. These classification statistics are based on the major source of income classification as determined from the largest source of income.

For example, if a taxfiler earned a salary but received more income from investments, this taxfiler was classified as an investor, not as an employee.

For self-employment income, the gross income was used to determine the major source of income. When the gross income was not available, the taxfiler’s net self-employment income was multiplied by a factor to arrive at an estimated gross income. This estimated gross income was used only to determine the largest source of income.

The following lists the nine major income classifications the Canada Revenue Agency uses and describes the majority of taxfilers who make up each of them:

  • Employment – taxfilers employed by a business, institution, school, federal or provincial Crown corporation, or some form of government body
  • Farming and fishing – self-employed taxfilers who earned their major source of income from farming or fishing
  • Professional income – self-employed taxfilers whose major source of income is professional fees (including accountants, doctors and surgeons, dentists, lawyers and notaries, engineers and architects, as well as entertainers, artists, etc.)—because the Canada Revenue Agency classifies professionals who earn most of their income in the form of salaries as employees, the number of professionals shown in the publication may be less than the number shown in professional directories
  • Sales – taxfilers whose major source of earnings is commission income from self-employment
  • Business proprietorship or partnership – taxfilers whose major source of income is business income
  • Investment – taxfilers whose major source of income is interest, taxable dividends from Canadian corporations, taxable capital gains, and other investment income
  • Pension – taxfilers whose major source of income is pension or split pension income
  • Social benefits – taxfilers whose major source of income is employment insurance, social assistance payments, universal child care benefits (UCCB), workers’ compensation benefits, and net federal supplements
  • Other – taxfilers whose major source of income is alimony, registered retirement savings plan (RRSP) income, registered disability savings plan income or other unspecified income. Other income includes taxfilers with nil amounts in the other major sources of income fields

Age and sex classification

The taxfiler’s age is determined from the reported year of birth on page 1 of his or her individual income tax and benefit return. The sex of the taxfiler is gathered from information on file with the Canada Revenue Agency. Individuals who did not report a sex are included in the grand total.

Provincial or territorial classification

Province or territory of residence, used in Table 5, refers to the province or territory in which the taxfiler resided on December 31, 2014, as indicated on his or her individual income tax and benefit return.

Province or territory of taxation, used in Table 1, refers to the province or territory in which provincial or territorial tax is payable. It is possible for a taxfiler to reside in one province or territory of Canada but earn all or part of his or her income for the year and allocate it to a permanent establishment outside that province or territory, or outside Canada. Such individuals are referred to as “multiple jurisdictional” filers. In Table 1, multiple jurisdictional filers are assigned to the province in which they have allocated the highest percentage of their net income. In cases where it is not possible to determine which province they have allocated the highest percentage of their net income to, they are assigned to their province of residence as indicated on page 1 of their individual income tax and benefit return.

Description of items

  • Number of returns
  • Income items
  • Deduction items
  • Non-refundable tax credits
  • Tax payable

Number of returns

Item 1: Number of taxable returns

This is the number of taxable returns as outlined in the Taxable or non-taxable classification description.

Item 2: Number of non-taxable returns

This is the number of non-taxable returns as outlined in the Taxable or non-taxable classification description.

Item 3: Total number of returns

This is the total number of returns.

Income items

Employment income

Item 4: Employment income (before deductions) – Line 101 of the return, less commissions on line 102

This is income from wages and salaries, taxable allowances and benefits, bonuses and directors’ fees, etc.

Item 5: Commissions – Line 102 of the return

This is the income an employee received based on a percentage of sales. Some people may be paid by commission only, while others may receive a fixed salary as well as a percentage of sales.

Item 6: Other employment income – Line 104 of the return

This includes the following amounts:

  • tips and occasional earnings
  • net research grants
  • clergy’s housing allowance and/or an amount for eligible utilities
  • foreign employment income
  • income-maintenance insurance plans (wage-loss replacement plans)
  • veterans' benefits
  • certain goods and services tax/harmonized sales tax (GST/HST) and Quebec sales tax rebates
  • royalties
  • amounts received under a supplementary unemployment benefit plan (a guaranteed annual wage plan)
  • taxable benefits for premiums paid for a group term life-insurance plan
  • employees profit-sharing plan amounts (EPSP)
  • medical premium benefits
  • Wager Earner Protection Program

Pension income

Item 7: Old Age Security (OAS) pension – Line 113 of the return

This is a monthly benefit paid to people 65 years of age or older. It is from box 18 of the T4A(OAS) slip.

Item 8: CPP or QPP benefits – Line 114 of the return

This is the amount of CPP or Quebec Pension Plan (QPP) benefits (box 20 on the T4A(P) slip). This item also includes death and disability benefits, and child benefit, if received by a child of a deceased or disabled contributor.

Item 9: Other pensions and superannuation – Line 115 of the return

This includes income from registered pension plans, registered retirement income funds, deferred profit-sharing plans, foreign pensions, etc.

Item 10: Elected split-pension amount – Line 116 of the return

This is the amount from line G of Form T1032, Joint Election to Split Pension Income.

Income from other sources

Item 11: Universal child care benefit (UCCB) – Line 117 of the return

This is a benefit for an eligible individual responsible for the care of a child under six years of age. The eligible individual can receive $100 per month for each qualified dependant.

Item 12: Employment insurance and other benefits – Line 119 of the return

This is the benefits from the employment insurance plan (box 14 on the T4E slip).

Item 13: Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations – Line 120 of the return

This is the total dividend value, plus a 38% gross-up for the eligible dividends and an 18% gross-up for the dividends other than eligible dividends. A dividend tax credit is also available.

Item 14: Interest and other investment income – Line 121 of the return

This includes interest, foreign interest or dividend income.

Item 15: Net partnership income: limited or non-active partners only – Line 122 of the return

This is the share of the net business income or loss from limited partnerships.

Item 16: Net rental income – Line 126 of the return

This is rental income after expenses.

Item 17: Taxable capital gains – Line 127 of the return

This is 50% of the capital gains realized in 2014.

Item 18: RRSP income – Line 129 of the return

This is income from a registered retirement savings plan.

Item 19: Other income – Line 130 of the return

This includes income reported on line 130 of the return:

  • scholarships, fellowships, bursaries and artists’ project grants
  • apprenticeship incentive grant
  • apprenticeship completion grant
  • lump-sum payments from pensions and deferred profit-sharing plans when leaving a plan
  • retiring allowances (severance pay)
  • death benefits (other than Canada Pension Plan or Quebec Pension Plan death benefits)
  • other kinds of income (see the General Income Tax and Benefit Guide – 2014 for more information)

Income from self-employment

Self-employment income corresponds to net income. In other words, it is gross income, less any adjustments and expenses incurred.

Item 20: Net business income – Line 135 of the return

This is the income from businesses and active partnerships.

Item 21: Net professional income – Line 137 of the return

This is income from an independent practice only, such as earnings by self-employed accountants, doctors, dentists and lawyers. However, when a professionally qualified person is employed by a company, government or institution, this individual’s income is included in Item 4: Employment income (before deductions).

Item 22: Net commission income – Line 139 of the return

This is net commission income for self-employed people, such as real estate agents, who are working in sales and earning commissions.

Item 23: Net farming income – Line 141 of the return

This is the income of self-employed farmers, including beekeepers and tree farmers.

Item 24: Net fishing income – Line 143 of the return

This is the net income of self-employed people fishing as boat owners or crew members, or fishing from shore.

Non-taxable income

Item 25: Workers’ compensation benefits – Line 144 of the return

This is the amount of compensation paid to an employee or surviving spouse or common-law partner in the event of the employee’s injury, disability or death, under the laws of Canada or a province or territory. This amount is shown on a T5007, Statement of Benefits slip.

Item 26: Social assistance payments – Line 145 of the return

This is the payments to beneficiaries or third parties as reported on a T5007, Statement of Benefits slip.

Item 27: Net federal supplement – Line 146 of the return

This is the net amount of any allowance, allowance for the survivor, or guaranteed income supplement received in the tax year. It is shown in box 21 of the T4A(OAS) slip.

Total income assessed

Item 28: Total income assessed – Line 150 of the return

This includes the amount reported on line 150 of the return. It does not include non-taxable income from the following sources:

  • GST/HST credit or Canada child tax benefit payments, as well as payments from related provincial or territorial programs
  • child assistance payments and the supplement for children with disabilities paid by the province of Quebec
  • compensation received from a province or territory for a victim of a criminal act or a motor vehicle accident
  • lottery winnings
  • most gifts and inheritances
  • amounts paid by Canada or an ally (if the amount is not taxable in that country) for disability or death due to war service
  • most amounts received from a life insurance policy after someone’s death
  • most payments of the type commonly referred to as strike pay received from a union
  • most amounts received from a tax-free savings account

Note

The income earned on any of the above amounts (such as interest earned from the investment of lottery winnings) is taxable.

Some parts of total income assessed are in gross amounts, while others are in net amounts. For example, eligible dividend income is grossed up to represent 138% of such income. Interest and investment income are also gross figures since carrying charges are not deducted. On the other hand, taxable capital gains are net amounts because only 50% of the gains realized in 2014 are reported.

Deduction items

Deductions from total income assessed

Item 29: Registered pension plan (RPP) deduction – Line 207 of the return

This is the amount deducted from salaries for registered pension plans.

Item 30: RRSP/PRPP deduction – Line 208 of the return

This is the amount deducted for registered retirement savings plans or pooled registered pension plans. It is reported on line 208 of the return.

Item 31: Deduction for elected split-pension amount – Line 210 of the return

This is the pension amount that spouses or common-law partners have jointly elected to split (line E of Form T1032).

Item 32: Annual union, professional or like dues – Line 212 of the return

This includes:

  • annual dues for membership in a trade union or an association of public servants
  • professional board dues required under provincial or territorial law
  • professional or malpractice liability insurance premiums or professional membership dues required to keep a professional status recognized by law
  • parity or advisory committee (or similar body) dues required under provincial or territorial law

Note

This does not include initiation fees and special assessments, licences or charges for any purpose other than the organization’s ordinary operating costs.

Item 33: Child care expenses – Line 214 of the return

This is the child care expenses reported on line 214 of the return.

Item 34: Business investment loss – Line 217 of the return

This is the allowable business investment loss in 2014 from line D of Chart 6 in Guide T4037, Capital Gains.

Item 35: Moving expenses – Line 219 of the return

This is moving expenses paid in 2014 for individuals who moved to get employment, run a business, or study full time at an educational institution offering post-secondary courses—the move must have brought the taxfiler at least 40 kilometres closer to his or her new work or school

Item 36: Support payments made – Line 220 of the return

This is the deductible amount only of support payments for a spouse or common-law partner or for a child in 2014.

Item 37: Carrying charges and interest expenses – Line 221 of the return or according to the Schedule 4 calculation

The following carrying charges and interest paid to earn income from investments can be claimed:

  • fees to manage or take care of investments (other than administration fees paid for a registered retirement savings plan or registered retirement income fund), including safety deposit box charges
  • fees for certain investment advice or for recording investment income
  • fees paid to have someone complete a return, but only if the taxfiler has income from a business or property, accounting is a usual part of the operations of their business or property, and the taxfiler did not use the amounts claimed to reduce the business or property income reported;
  • most interest paid on money borrowed for investment purposes, but generally only as long as it is used to try to earn investment income, including interest and dividends. However, if the only earnings the investment can produce are capital gains, the interest paid cannot be claimed.

Item 38: Deduction for CPP or QPP contributions on self-employment and other earnings - Line 222 of the return

This is half of the total CPP or QPP contributions from Schedule 8 for self-employment and other earnings. It is also claimed on line 310 of the return.

Item 39: Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income – Line 223 of the return

This is the PPIP premiums paid by residents of Quebec with a net self-employment income on lines 135 to 143 of $2,000 or more or total employment income (including employment income from outside Canada) and net self-employment income of $2,000 or more.

Item 40: Exploration and development expenses – Line 224 of the return

This is deductions for investments in a petroleum, natural gas, or mining venture in 2014, without active participation.

Item 41: Other employment expenses – Line 229 of the return

This includes deductions for certain expenses the taxfiler incurred to earn employment income.

Item 42: Clergy residence deduction – Line 231 of the return

This is a calculated deduction available to a member of the clergy for his or her residence. See Form T1223, Clergy Residence Deduction, for more information.

Item 43: Other deductions – Line 232 of the return

This includes allowable amounts not deducted anywhere else on the return. The most common deductions claimed on line 232 are:

  • income amounts paid back
  • legal fees
  • depletion allowances
  • certain unused RRSP contributions made after 1990 that were refunded in 2014
  • excess parts of a direct transfer of a lump-sum payment from an RPP to RRSP or RRIF that was withdrawn and included in lines 129 or 130 of the 2014 return

Item 44: Total deductions before adjustment – Line 233 of the return

Item 45: Social benefits repayment – Line 235 of the return

This is the amount of employment insurance premiums to be repaid in whole or in part if certain conditions are met. For more information on these conditions, please see the General Income Tax and Benefit Guide.

Old Age Security pension (line 113) or net federal supplements (line 146) have to be repaid in whole or in part when the net income before adjustments (line 234) minus lines 117 and 125, plus any deduction on line 213 and/or for a repayment of registered disability savings plans income included on line 232, is more than $71,592.

Item 46: Net income – Line 236 of the return

This is the result of subtracting the total deductions and social benefits repayment from total income assessed.

Deductions from net income

Item 47: Canadian Forces personnel and police deduction – Line 244 of the return

This is the deduction for certain members of the Canadian Forces and Canadian police services deployed outside Canada on a high-risk or current moderate-risk operational mission.

Item 48: Security options deductions – Line 249 of the return

This is the total of the amounts shown in boxes 39 and 41 of the T4 slip. In addition, if the taxfiler disposed of securities for which the taxfiler had previously deferred the taxable benefit, the taxfiler can claim 50% of the amount from line 4 of Form T1212, Statement of Deferred Security Options Benefits. The taxfiler may be electing, in 2014, for the special relief in respect of gains from a disposition of eligible securities on which he or she elected in a previous year to defer the security option benefits. If so, the amount the taxfiler can claim on line 249 may be more than 50% of line 4 of Form T1212.

Item 49: Other payments deduction – Line 250 of the return

Generally, the taxfiler can deduct the total amount from line 147 of his or her return. This includes: line 144, Workers’ compensation benefits; line 145, Social assistance payments; and line 146, Net federal supplements.

Item 50: Non-capital losses of other years – Line 252 of the return

This is the unapplied non-capital losses reported on the 2004 to 2013 returns and claimed in 2014.

Item 51: Net capital losses of other years – Line 253 of the return

This is the net capital losses of previous years that have not already been claimed, within certain limits. For more information, see Guide T4037, Capital Gains.

Item 52: Capital gains deduction – Line 254 of the return

This is a deduction the taxfiler may be able to claim for gains realized on the disposition of qualified small business corporation shares, qualified farm property, and qualified fishing property. For more information, see Guide T4037, Capital Gains.

Item 53: Northern residents deductions – Line 255 of the return

This is the total northern residents deductions, which is the sum of the residency deduction for having lived in a prescribed zone and the travel deduction for taxable travel benefits received from employment in a prescribed zone, as calculated on Form T2222, Northern Residents Deductions.

Item 54: Additional deductions – Line 256 of the return

This includes:

  • income exempt under a tax treaty, for example, foreign income such as support payments received from a resident of another country reported on line 128
  • earned income and pension benefits given to a religious order by members who have taken a vow of perpetual poverty
  • net employment income reported by employees of prescribed international organizations, such as the United Nations
  • adult basic education tuition assistance shown in box 21 of slip T4E

Item 55: Farming and fishing losses of prior years

This is the amount of farming and fishing losses reported on the 2004 to 2013 returns and claimed in 2014. It also includes the amount of a farm loss subject to the section 31 restrictions.

Item 56: Total deductions (from net income) – Line 257 of the return

Item 57: Taxable income assessed – Line 260 of the return

Federal income tax brackets
Taxable income Tax
$43,953 or less 15%
$43,954 to $87,907 22% plus $6,593
$87,908 to $136,270 26% plus $16,263
Over $136,270 29% plus $28,837

Non-refundable tax credits

Taxfilers can claim certain non-refundable tax credits in calculating taxes payable for a tax year. These credits reduce the amount of income tax an taxfiler owes. If the total of these credits is more than the income tax the taxfiler would otherwise owe for the year, the taxfiler will not receive a refund for the difference.

Item 58: Basic personal amount – Line 300 of Schedule 1 of the return

For 2014, this amount is $11,138.

Item 59: Age amount – Line 301 of Schedule 1 of the return

Taxfilers who were 65 years or older in 2014 and whose net income was less than $80,980 may be allowed to claim an age amount up to a maximum of $6,916.

Item 60: Spouse or common-law partner amount - Line 303 of Schedule 1 of the return

This amount can be claimed by a taxfiler who supported their spouse or common-law partner at any time in the year and their spouse's net income was less than $11,138.

Note

If the taxfiler has a dependant with an impairment in physical or mental functions, the taxfiler may be eligible to claim an additional amount of $2,058 on this line.

Item 61: Amount for an eligible dependant – Line 305 of Schedule 1 of the return

This is an amount the taxfiler may be able to claim if, at any time in the year, he or she met all of the following conditions at the same time:

  • He or she did not have a spouse or common-law partner or if he or she did, he or she was not living with, supporting, or being supported by that person
  • He or she supported a dependant in 2014; and he or she lived with the dependant (in most cases in Canada) in a home that he or she maintained—he or she cannot claim this amount for a person who was only visiting him or her and, at the time he or she met the above conditions, the dependant also must have been either:
    • his or her parent or grandparent by blood, marriage, common-law partnership, or adoption
    • his or her child, grandchild, brother, or sister by blood, marriage, common-law partnership, or adoption and either under 18 years of age or mentally or physically impaired

Note

If the taxfiler has a dependant with an impairment in physical or mental functions, the taxfiler may be eligible to claim an additional amount of $2,058 on this line.

Item 62: Amount for children under 18 years of age – Line 367 of Schedule 1 of the return

This is an amount that taxfilers can claim for each of their children (or their spouse’s or common-law partner’s children) who are under 18 years of age at the end of the year. For 2014, the amount is $2,255.

Note

If the taxfiler has a dependant with an impairment in physical or mental functions, the taxfiler may be eligible to claim an additional amount of $2,058 on this line.

Item 63: Amount for infirm dependants age 18 or older – Line 306 of Schedule 1 of the return

This is an amount that taxfilers can claim for each dependent child or grandchild if that child or grandchild had an impairment in physical or mental functions and was born in 1996 or earlier. For 2014, the maximum is $6,589 which includes the $2,058 family caregiver amount.

Item 64: CPP or QPP contributions through employment – Line 308 of Schedule 1 of the return

This is the amount paid into the CPP or QPP by employees. It does not include amounts for taxfilers aged 71 or over because they do not contribute.

Item 65: CPP or QPP contributions on self-employment and other earnings – Line 310 of Schedule 1 of the return

This is half of the total CPP or QPP contributions from Schedule 8 for self-employment and other earnings. This amount is also claimed on line 222 of the return.

Item 66: Employment insurance premiums through employment – Line 312 of Schedule 1 of the return

This is the amount, up to a maximum of $913.68, deducted as employment insurance premiums and withheld by the employer. It does not include any overpayment by the employer.

Item 67: Provincial parental insurance plan (PPIP) premiums paid – Line 375 of Schedule 1 of the return

This is the amount of premiums paid by residents of Quebec to thePPIP. It is from box 55 of the T4 slip. The maximum the taxfiler can claim is $385.71.

Item 68: PPIP premiums payable on employment income – Line 376 of Schedule 1 of the return

This is the premiums paid by residents of Quebec with employment income (including employment income from outside Canada) of more than $2,000 and one T4 slip with a province of employment other than Quebec in box 10. It is from line 16 of Schedule 10 of the return. The maximum the taxfiler can claim is $385.71.

Item 69: PPIP premiums payable on self-employment income – Line 378 of Schedule 1 of the return

This is the premiums paid by residents of Quebec. It is from line 10 of Schedule 10 of the return. The maximum the taxfiler can claim is $385.71.

Item 70: Volunteer firefighters’ amount/search and rescue volunteers’ amount – Line 362 of Schedule 1 of the return /Line 395 of Schedule 1 of the return

This is an amount that volunteer firefighters and search and rescue volunteers can claim. They can claim $3,000 if both of these conditions apply:

  • They were a volunteer firefighter or a search and rescue volunteer during the year
  • They completed at least 200 hours of eligible volunteer firefighting services or eligible search and rescue volunteer services

Item 71: Canada employment amount – Line 363 of Schedule 1 of the return

Employees are eligible to claim an employment amount. This amount is the lesser of:

  • $1,127
  • The total of the income reported on lines 101 and 104 of their return

Item 72: Public transit amount – Line 364 of Schedule 1 of the return.

This is an amount that can be claimed for the cost of monthly public transit passes, passes of longer duration, and certain passes of shorter duration. Public transit includes local buses, streetcars, subways, commuter trains or buses, and local ferries.

Item 73: Children’s fitness amount – Line 365 of Schedule 1 of the return

This is the fees paid in 2014 by the taxfiler to register his or her child or his or her spouse’s or common-law partner’s child in a prescribed program of physical activity. The maximum credit is $1,000 per child.

The taxfiler can claim an additional amount of $500 for a child that qualifies for the disability amount and is under 18 years of age.

Item 74: Children’s arts amount – Line 370 of Schedule 1 of the return

This is the fees paid in 2014 relating to the cost of registration or membership in a prescribed program of artistic, cultural, recreational, or developmental activity. The maximum credit is $500 per child. And the child must have been under 16 years of age or under 18 years of age if eligible for the disability amount at the beginning of the year in which an eligible art expense was paid.

Item 75: Home buyers' amount – Line 369 of Schedule 1 of the return

This is the amount that can be claimed for the purchase of a qualifying home if the taxfiler or his or her spouse or common-law partner acquired a qualifying home and the taxfiler did not live in another home owned by himself or herself or by his or her spouse or common-law partner in the year of acquisition or in any of the four preceding years (first-time home buyer). The maximum the taxfiler can claim is $5,000.

Note

Taxfilers eligible for the disability amount or those buying the home for the benefit of a related person who is eligible for the disability amount do not need to be first-time home buyers to claim this amount.

Item 76: Pension income amount – Line 314 of Schedule 1 of the return

This is an amount up to $2,000 that taxfilers with eligible pension, superannuation or annuity payments on any or all of lines 115, 116 and 129 of the return can claim.

Item 77: Caregiver amount - Line 315 of Schedule 1 of the return

This is an amount that taxfilers may be allowed to claim. The maximum for each dependant is $4,530. And each dependant must have been one of the following individuals:

  • The taxfiler’s or his or her spouse’s or common-law partner’s child or grandchild
  • The taxfiler’s spouse’s or common-law partner’s brother, sister, niece, nephew, aunt, uncle, parent or grandparent who was resident in Canada—this amount cannot be claimed for a person who was only visiting

In addition, each dependant must meet all of the following conditions. The person must have:

  • been 18 years of age or older at the time he or she lived with the taxfiler
  • had a net income less than $20,002 in 2014
  • been dependant because of a mental or physical impairment, or if he or she is the taxfiler’s or taxfiler’s spouse’s or common-law partner’s parent or grandparent, born in 1949 or earlier

Note

If the taxfiler has a dependant with an impairment in physical or mental functions, the taxfiler may be eligible to claim an additional amount of $2,058 on this line.

Item 78: Disability amount (for self) – Line 316 of Schedule 1 of the return

This is an amount the taxfiler can claim if during 2014 he or she had an impairment in physical or mental functions that is severe and prolonged. The taxfiler may be able to claim $7,766 if he or she meets certain conditions and has certification from a qualified practitioner.

Item 79: Disability amount transferred from a dependant – Line 318 of Schedule 1 of the return

This amount is all or part of the taxfiler’s dependant’s disability amount from line 316 if he or she resided in Canada at any time in 2014 and depended on the taxfiler for all or some of the basic necessities of life (food, shelter, or clothing).

In addition, one of the following situations has to apply:

  • The taxfiler claimed an amount on line 305 for that dependant, or the taxfiler could have if he or she did not have a spouse or common-law partner and if the dependant did not have any income (see line 305 for conditions)
  • The dependant was the taxfiler’s or the taxfiler’s spouse’s or common-law partner’s parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece or nephew and the taxfiler claimed an amount on line 306 or line 315 for that dependant, or could have if the dependant had no income and had been 18 years of age or older in 2014

Item 80: Interest paid on student loans – Line 319 of Schedule 1 of the return

This is the amount of interest paid on a loan made to the taxfiler under the Canada Student Loans Act, the Canada Student Financial Assistance Act, or similar provincial or territorial government laws for post-secondary education in 2014 or the preceding five years.

Item 81: Tuition, education, and textbook amount – Line 323 of Schedule 1 of the return

This is eligible tuition fees and the education and textbook amounts.

Item 82: Tuition, education, and textbook amount transferred from a child – Line 324 of Schedule 1 of the return

This is eligible tuition fees and the education and textbook amounts transferred from a student. A student may transfer up to $5,000, minus the amount that he or she uses (even if there is still an unclaimed part), to his or her parent or grandparent.

Item 83: Amounts transferred from spouse or common-law partner – Line 326 of Schedule 1 of the return

This is amounts that a taxfiler’s spouse or common-law partner can transfer to the taxfiler if the spouse or common-law partner doesn’t need them to reduce his or her federal income tax to zero. The following amounts can be transferred:

  • age amount
  • amount for children born in 1997 or later
  • pension income amount
  • disability amount
  • tuition, education and textbooks amounts

Item 84: Allowable amount of medical expenses – Line 332 of Schedule 1 of the return

This is the total allowable medical expenses reported on lines 330 and 331 of the return. This includes the allowable medical expense amount for the taxfiler, his or her spouse or common-law partner and his or her dependent children born in 1997 or later and the allowable amount of medical expenses for other dependants.

Item 85: Total tax credits on personal amounts – Line 338 of Schedule 1 of the return

This is 15% of the total credit amounts from items 58 through 84.

Item 86: Allowable charitable donations and government gifts – Line 340 of Schedule 9 of the return

This is allowable charitable donations and government gifts. This amount is the lesser of:

  • 75% of the taxfiler’s net income, plus 25% of the sum of gifts of depreciable property and gifts of capital property
  • the total amount of eligible charitable donations and government gifts reported on line 1 of Schedule 9

Item 87: Eligible cultural and ecological gifts – Line 342 of Schedule 9 of the return

This is the eligible amount of cultural and ecological gifts. It is not limited to a percentage of net income.

Item 88: Total tax credit on donations and gifts – Line 349 of Schedule 1 of the return

This is the sum of lines 346, 348, and 341 of Schedule 9.

Item 89: Total federal non-refundable tax credits – Line 350 of Schedule 1 of the return

This is the sum of item 85, Total tax credits on personal amounts, and item 88, Total tax credit on donations and gifts.

Tax payable

Item 90: Family tax cut – Line 423 of Schedule 1 of the return

This is a non-refundable tax credit of up to $2,000 that a taxfiler may be able to claim if his or her child ordinarily lived with him or her or his or her spouse or common-law partner throughout 2014.

Item 91: Federal dividend tax credit – Line 425 of Schedule 1 of the return

This is 15.0198% of the taxable amount of eligible dividends included on line 120 for taxfilers who received eligible dividends. Or it is 11.0169% of the taxable amount of dividends reported on line 180 for taxfilers who received dividends other than eligible dividends.

Item 92: Overseas employment tax credit – Line 426 of Schedule 1 of the return

This is a credit a taxfiler may be able to claim if he or she was a resident or a deemed resident of Canada at any time in the year and he or she had employment income from certain kinds of work in another country.

Item 93: Minimum tax carryover – Line 427 of Schedule 1 of the return

If the taxfiler paid minimum tax on any of his or her 2007 to 2013 tax returns but doesn’t have to pay minimum tax for 2014, he or she may be able to claim credits against his or her taxes for 2014 for all or part of the minimum tax paid in those years. See Form T691, Alternative Minimum Tax.

Item 94: Basic federal tax – Line 429 of Schedule 1 of the return

Item 95: Federal foreign tax credit – Line 405 of Schedule 1 of the return

This credit is for foreign income or profit taxes paid on income received from outside Canada and reported on the taxfiler’s Canadian tax return. See Form T2209, Federal Foreign Tax Credits. Note that the taxfiler may have deducted an amount on line 256 for income that is not taxable in Canada under a tax treaty. In that case, that income, or any tax withheld from it, is not in the foreign tax credit calculation.

Item 96: Federal political contribution tax credit – Line 410 of Schedule 1 of the return

This amount is the total contributions the taxfiler or his or her spouse or common-law partner made during 2014 to a registered federal political party or a candidate for election to the House of Commons. The eligible amount is the amount by which the fair market value of the monetary contribution exceeds any advantage that the taxfiler or his or her spouse or common-law partner received or will receive for making it. If the taxfiler’s total political contributions are $1,275 or more, the maximum that he or she can claim on line 410 is $650.

Item 97: Investment tax credit – Line 412 of Schedule 1 of the return

This is a credit the taxfiler may be eligible for if any of the following apply. He or she:

  • bought certain new buildings, machinery or equipment and they were used in certain areas of Canada in qualifying activities such as farming, fishing, logging, manufacturing or processing
  • has unclaimed credits in the last 10 years
  • has an amount shown in box 41 of his or her T3 slip
  • has an amount shown in box 107 or box 128 of his or her T5013 or T5013A slip
  • has an amount shown in box 128 of his or her T101 slip
  • has a partnership statement that allocates to him or her an amount that qualifies for this credit
  • has an investment in a mining operation that allocates certain exploration expenditures to him or her
  • employs an eligible apprentice in his or her business

The taxfiler can claim an investment tax credit if he or she carries on a business and creates one or more new child care spaces for the children of his or her employees and other children. See Form T2038(IND), Investment Tax Credit (Individuals).

Item 98: Labour-sponsored funds tax credit – Line 414 of Schedule 1 of the return

This is a credit the taxfiler may be able to claim if he or she became the first registered holder to acquire or irrevocably subscribe to and pay for an approved share of the capital stock of a prescribed labour sponsored venture capital corporation.

Item 99: Alternative minimum tax payable

Minimum tax limits the tax advantage a taxfiler can receive in a year from certain incentives. A taxfiler has to pay minimum tax if it is more than the federal tax calculated in the usual manner. When calculating the taxable income for this tax, a basic exempt amount of $40,000 is allowed. This is the additional taxes paid in tax year 2014 that are eligible for the minimum tax carryover. This entire amount is already included in Item 94, Basic federal tax.

Item 100: Net federal tax – Line 420 of Schedule 1 of the return

This also includes the sum of the working income tax benefit (WITB) advance payments received and the additional tax on registered education savings plan (RESP) accumulated income payments.

Item 101: CPP contributions payable on self-employment and other earnings – Line 421 of Schedule 1 of the return

This is the Canada Pension Plan contributions for self-employed and other earnings.

Item 102: Social benefits repayment – Line 422 of Schedule 1 of the return

This is the social benefits to be repaid from Item 45.

Item 103: Net provincial or territorial tax – Line 428 of Schedule 1 of the return

See Form 428 to determine the provincial or territorial tax rates. For the Quebec tax rates, visit the Revenu Québec website.

Item 104: Total tax payable – Line 435 of the return

This is the total of the amounts of net federal tax, Canada Pension Plan contributions payable on self-employment earnings, employment insurance premiums payable on self-employment and other eligible earnings, social benefits repayment, and provincial or territorial tax payable.

Description of final tables

Final Table 1 presents key statistics by the province and territory of taxation for all returns—non‑taxable and taxable.

Final Tables 2 through 5 present statistics for the items grouped under source of income, deductions, non-refundable tax credits, and tax payable. A detailed description of each item is in Description of items.

For more information on classification variables, see Major classification variables.

For each table, both the number of taxfilers and the respective dollar amounts are shown. In some cases, the total of the figures in the table may not match the total shown, either because of rounding or because of editing for confidentiality purposes. For an explanation of the confidentiality procedures, see Confidentiality procedures.

Final Basic Table 1 – General statement by province and territory of taxation

This is the only table that presents data based on the province or territory of taxation instead of on the province or territory of residence. This table presents tax data by province or territory and also for returns from outside Canada.

Multiple jurisdictional taxfilers have been assigned to the province in which they allocated the highest percentage of their net income. In cases where it was not possible to determine which province they had allocated the highest percentage of their net income to, they were assigned to their province of residence as indicated on page 1 of their individual income tax and benefit return. For more information, see Provincial or territorial classification.

The column headings are:

  • number of returns
  • total income assessed
  • total deductions
  • taxable income assessed
  • total non-refundable tax credits
  • net federal tax
  • net provincial tax payable
  • total net tax payable

Final Basic Table 2 – Returns by total income class

This table presents information based on total income assessed. The table begins with the grand total, followed by income groupings beginning with $4,999 and under and ending with $250,000 and over.

Final Basic Table 3 – Returns by major source of income

This table covers returns for 9 broad major-source-of-income groups. The table begins with a grand total, followed by the nine broad major-source-of-income groups. For a description of the source of income groups, see Major source of income classification.

Final Basic Table 4 – Returns by age and sex

This table presents information by age and sex. The table begins with a grand total. Following this total, there are 13 age groups, beginning with the under-20 age group and ending with the 75-and-over age group. The grand total includes taxfilers whose age or sex is not stated. For details on the age and sex classification, see Age and sex classification.

Final Basic Table 5 – Returns by province and territory of residence

This table classifies tax returns according to the province or territory of residence listed on the taxfiler’s return. The table begins with a grand total, followed by the provinces and territories. For details on the province of residence classification, see Provincial or territorial classification.

Note

Provincial and territorial tables in Tables 2, 3, and 4 are based on the province or territory of residence.

Tables in PDF format

The following tables are available in PDF format. If you have trouble reading PDF files, see this notice.

Please refer to the explanatory notes for information about this table.

Tables in CSV format

The following tables are in available comma-separated value (CSV) format. In other words, the fields are separated by a comma.

Please refer to the explanatory notes for information about these tables

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