Table of Contents
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—2014 ......................................................................168
Workers’ Compensation—2014 ...............................................................................................170
Provincial Land Transfer Taxes and Registration Fees ..............................................................172
Probate Fees ............................................................................................................................176
© 2014 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms
affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.