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

•

 Tax instalment requirements, filing deadlines, 

prescribed interest rates and penalty provisions

•

 Provincial payroll and health taxes, Workers’ 

Compensation, land transfer taxes and probate fees

•

 Canada’s tax treaties and social security agreements

•

 U.S. federal and state corporate income tax rates 

•

 Federal and provincial sales tax rates, refunds, 

rebates and filing requirements

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