Table of Contents

Chapter 3 — Income Tax Administration and Policy

Prescribed Interest Rates—2013 .............................................................................................106
Prescribed Interest Rates—2014  ............................................................................................107
Prescribed Interest Rates for Capital Taxes—2013 ..................................................................108
Prescribed Interest Rates for Capital Taxes—2014 ..................................................................109
Prescribed Interest Rates for Leasing Rules.............................................................................111
Other Selected Federal Filing Deadlines...................................................................................112
Selected Federal Penalty and Offence Provisions.....................................................................114
Selected Provincial Penalty Provisions ......................................................................................118

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—2014 .......................................................................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—2014 ....................................................................145

U.S. State Maximum Personal and Corporate Tax Rates—2014 ..............................................146

International Trade and Customs .............................................................................................149

Personal Imports—Personal Exemptions ................................................................................154
Personal Imports—Currency, Gifts and Prohibited Goods .......................................................155

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