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Tax Facts 2013-2014 

This annual guide will give you quick answers to many practical questions that arise during the tax and financial planning process. With this guide, you can quickly and accurately answer many "what if" questions. This guide also features key tax facts and figures in an easy-to-read, tabular format.

    Inside you'll find details on:

     

    • 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

 

Publication updated as of December 31, 2013. Information in this book is current to the date indicated on each table.

 

This latest edition now features updated tables, including Substantively Enacted Income Tax Rates for Income Earned by a Corporation, Prescribed Interest Rates and Retirement and Savings Plans—Contribution Limits.

 

For regular updates of key corporate and personal tax rate tables, see links below:

 

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