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Substantively Enacted Tax Rates Updated for Q1 - Check Out the TaxFacts Tables 

Canadian Tax Adviser


April 08, 2014


The substantively enacted tax rate tables for Canadian-controlled private corporations (CCPC) and general corporations current to March 31, 2014 are now available on our external site (in both English and French).

The following Quick Tax Facts tables have been updated:




  • Income tax rates for general corporations - 2014
  • Income tax rates for CCPCs - 2014
  • Small business income thresholds for CCPCs - 2014.




  • Federal and provincial/territorial income tax rates and brackets for 2014
  • Federal and provincial (except Quebec) non-refundable tax credit rates and amounts for 2014
  • Quebec non-refundable tax credits rates and amounts for 2014
  • Quebec refundable tax credit rates and amounts for 2014
  • Combined top marginal rates for individuals - 2014
  • Federal and provincial prescribed interest rates - 2013 and 2014
  • Old age security benefits
  • Retirement and savings plans - Contribution limits
  • Automobiles - Deductions and benefits.


These updated tables are available on our site, or contact your KPMG adviser.



Information is current to April 08, 2014. The information contained in this publication is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's National Tax Centre at 416.777.8500


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