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