Chapter 1 — Individuals
Federal and Provincial/Territorial Income Tax Rates and Brackets for 2013 and 2014 ....................2
Federal and Provincial Non-Refundable Tax Credit Rates and Amounts for 2013 ..........................6
Québec Non-Refundable Tax Credit Rates and Amounts for 2013 .............................................13
Québec Refundable Tax Credit Rates and Amounts for 2013 .....................................................15
Charitable Donations ..................................................................................................................18
Provincial Health Premiums ........................................................................................................22
Employment Withholdings—Federal ..........................................................................................24
Employment Withholdings— Québec ........................................................................................25
2013 Personal Tax Table—Federal Plus Provincial Tax ..................................................................26
Federal and Provincial Alternative Minimum Tax .........................................................................28
Combined Top Marginal Tax Rates for Individuals—2013 ............................................................30

Individual Marginal Tax Rates for Salary—2013 ..........................................................................31
Individual Marginal Tax Rates for Interest—2013 .......................................................................32
Individual Marginal Tax Rates for Capital Gains—2013 ..............................................................33
Individual Marginal Tax Rates for Eligible Dividends—2013 .......................................................34
Individual Marginal Tax Rates for Non-Eligible Dividends—2013 ...............................................35

Eligible Dividend Tax Credit Rates and Amount of Dividends 

that may be Received Without Incurring Tax in 2013 ..................................................................36
Non-Eligible Dividend Tax Credit Rates and Amount of Dividends 

that may be Received Without Incurring Tax in 2013 ..................................................................37
Automobiles—Deductions and Benefits .....................................................................................38
Canada Child Tax Benefit .............................................................................................................40
Old Age Security Benefits...........................................................................................................41
Canada/Québec Pension Plan Benefits .......................................................................................42
Retirement and Saving Plans

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Contribution Limits ....................................................................44

Growth of a Single $1,000 Contribution in a Tax-Deferred Plan ..................................................46
Growth of Annual $1,000 Contributions in a Tax-Deferred Plan ..................................................47
Instalment Requirements ...........................................................................................................48
Filing and Payment Deadlines and Penalties—Personal Tax Returns......................................... .50

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