Tax Facts

2013–2014

kpmg.ca/taxfacts

Tax Facts and Figures  
at Your Fingertips

This tax 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. The guide 
also features key facts and figures in an easy-to-read, 
tabular format.

Inside you’ll find details on:

• Federal and provincial personal tax rates, brackets, 

surtaxes and credits 

• Individual marginal tax rate tables for salary, 

interest, capital gains and dividends

• 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

Selected Tax Facts charts and tables are updated 
regularly. For the most current information and to view 
an online version of Tax Facts, visit KPMG’s website at 
kpmg.ca/taxfacts.

Tax Facts   2013–2014