Global

Details

  • Service: Tax, Global Indirect Tax, International Executive Services, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 10/2/2013

Canada - Tax facts 2013-2014 

October 2:  The KPMG member firm in Canada issued its annual guide providing quick answers to many practical questions that arise during the tax and financial planning process.

The KPMG guide Tax Facts 2013-2014 features key tax facts and figures in an easy-to-read, tabular format.


Topics include:


  • Individual combined top marginal tax rates for salary, interest, capital gains and dividends
  • Federal and provincial personal tax rates, brackets, surtaxes and credits
  • Corporate income tax rates
  • Federal and provincial tax incentives for research and development and for manufacturing and processing activities
  • Non-resident withholding tax rates for treaty countries
  • U.S. federal and state corporate income tax rates
  • Federal and provincial sales tax rates, refunds, rebates and filing requirements
  • Tax instalment requirements, filing deadlines, prescribed interest rates and penalty provisions



©2013 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.


The KPMG logo and name are trademarks of KPMG International.


KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever.


The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor 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 on such information without appropriate professional advice after a thorough examination of the particular situation.


Direct comments, including requests for subscriptions, to us-kpmgwnt@kpmg.com.
For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at:

+ 1 202 533 4366

1801 K Street NW
Washington, DC 20006.

 

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