Chapter 4 — International

Foreign Exchange Rates—Monthly Averages ...........................................................................122
Foreign Exchange Rates—Annual Averages .............................................................................124
Non-Resident Withholding Tax Rates for Treaty Countries ........................................................126
International Social Security Agreements .................................................................................134
U.S. Federal Personal Income Tax Rates—2013 ........................................................................138
U.S. Federal Insurance Contribution Act (FICA) Tax Rates ........................................................141
U.S. Federal Estate, Gift and Generation-Skipping Transfer Tax Rates ......................................142
Withholding of U.S. Tax on the Disposition of U.S. Real Property ............................................144
U.S. Federal Corporate Income Tax Rates—2013 .....................................................................145
U.S. State Maximum Personal and Corporate Tax Rates—2013 ...............................................146
International Trade and Customs ..............................................................................................149
Personal Imports .......................................................................................................................154

Chapter 5 — Indirect Taxes

Federal and Provincial/Territorial Sales Tax Rates ......................................................................158
Rebates for Public Service Bodies ............................................................................................159
Restrictions on QST Input Tax Refunds and HST Recapture Input Tax 

Credit Requirements for Large Businesses and Financial Institutions .....................................160
Prescribed Interest Rates—GST/HST and QST ........................................................................161
GST/HST and QST Filing and Assessment Periods...................................................................162
Selected Penalty Provisions—GST/HST and QST .....................................................................163
Provincial Sales Tax/Retail Sales Tax Rates................................................................................164
Prescribed Interest Rates—PST/RST ........................................................................................165

Chapter 6 — Other Taxes and Levies

Provincial Payroll and Health Fund Taxes ...................................................................................168
Workers’ Compensation ...........................................................................................................170
Provincial Land Transfer Taxes and Registration Fees ...............................................................172
Probate Fees .............................................................................................................................176

Table of Contents

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