There are various reasons why people paid no tax.
Low employment income, the 34% of filers who paid no tax only had 4% of all employment income.
Social assistance, 16% of the filers who paid no tax(the 34%) used this line. 96% of all the money paid in social assistance went to non-taxpaying filers.
For Bruce theory # 2, babysitters
but I can say that 46% of the non-taxpaying filers had employment income but only 32% paid CPP (+1.4% on self employment). Babysitting type income is all I can think of because only 32% paid into EI as well. IOW there were 1.1 million people with employment income who paid no CPP and 1.3 million who paid no EI. 84% of the people who paid no EI earned less than 10K, 74% earned less than 5k.
There were 99k people using the farming income line who paid no tax. They collectively claimed a $430 million loss AFAICT. These numbers come from subtracting taxable return numbers from the numbers on all returns. All returns had $1645 million in farming income for 367k filers total, so not so profitable.
Partnership income also showed a loss of 33 million for the non-taxpayers.
Old folks: 27% of non-taxpaying filers are collecting CPP or QPP but only 25% claim the age amount. 2.2% use the split pension income amount.