Canada Revenue Agency

The Individual Tax Statistics by Tax Bracket tables are based on federal tax brackets and outlined by province, territory, and all of Canada. The data in the tables contains initial assessment of personal income tax returns that were processed one year prior to the year of publication.

The Individual Tax Statistics by Tax Bracket tables are based on federal tax brackets and outlined by province, territory, and all of Canada. The data in the tables contains initial assessment of personal income tax returns that were processed one year prior to the year of publication.

The Individual Tax Statistics by Tax Bracket tables are based on federal tax brackets and outlined by province, territory, and all of Canada. The data in the tables contains initial assessment of personal income tax returns that were processed one year prior to the year of publication.

The Canadian Child Tax Benefit (and integrated programs) Payment Dates presents the dates on which the benefit payment will be issued. Canada Child Tax Benefits are paid over a 12-month period from July of one year to June of the next year. Generally, payments are made on the 20th of each month.

The GSTC Payment Dates presents the dates on which the credit will be issued. The Goods and Services Tax/Harmonized Sales Tax Credit payments are generally issued on the 5th day of each quarter from July of one year to April of the next year.

This chart provides the indexation factors used in determining the federal and provincial (except Manitoba, Nova Scotia, Prince Edward Island and Quebec) tax brackets and certain tax credits for the 2014 Income Tax and Benefit Returns. It also provides the 2014 tax rates and tax brackets for the...

This chart provides the indexation factors used in determining the federal and provincial (except Manitoba, Nova Scotia, Prince Edward Island and Quebec) tax brackets and certain tax credits for the 2013 Income Tax and Benefit Returns. It also provides the 2013 tax rates and tax brackets for the...

This chart provides the amounts of federal and provincial (except Quebec) non-refundable tax credits commonly claimed in the 2014 Income Tax and Benefit Returns.

This table outlines rates used by the Canada Revenue Agency to calculate the maximum amount a taxpayer can deduct for registered retirement savings plan (RRSP) and group RRSP contributions, and the yearly employer contribution limits applicable to pooled registered pension plans (PRPP).

This table outlines rates used by administrators to calculate the maximum lifetime retirement benefits that can be paid from a defined benefit (DB) provision. It is also used to calculate the pension adjustment (PA), past service pension adjustment (PSPA) and pension adjustment reversal (PAR).

This chart provides the amounts of federal and provincial (except Quebec) non-refundable tax credits commonly claimed in the 2013 Income Tax and Benefit Returns.

Individual Tax Statistics by Area (ITSA) present personal income tax data based on geographic area. The statistics are compiled by province and territory, as well as for all of Canada. The tables provide income and taxation statistics by specific geographic area, tax status classification, total...

Individual Tax Statistics by Area data present personal income tax data based on geographic area. The statistics are compiled by province and territory, as well as for all of Canada. The tables provide income and taxation statistics by specific geographic area, tax status classification, total...

The WITB Advance Payment Dates presents the dates on which the advanced payment will be paid. The Working Income Tax Benefit advanced payments are generally issued on the 5th day of each quarter from April of one year to January of the next year.

Individual Tax Statistics by Area data present personal income tax data based on geographic area. The statistics are compiled by province and territory, as well as for all of Canada. The tables provide income and taxation statistics by specific geographic area, tax status classification, total...

A reference table of NCBS payment amounts that are calculated based upon net family income and the number of children within a family unit.

While the lifetime contribution limit for an RDSP beneficiary is $200,000, there is also an annual limit on the amount of Canada Disability Savings Grant (CDSG) that can be paid on contributions. A lump sum contribution of $200,000 will not result in the lifetime maximum amount of CDSG being...

This table outlines the contribution limits for money purchase (MP) provisions used by administrators to calculate a pension adjustment (PA) and a pension adjustment reversal (PAR). The MP limits for PA purposes are restricted to the lesser of 18% of the member’s compensation and the MP limit for...

This table outlines the year’s maximum pensionable earnings (YMPE) used by administrators to calculate the pension adjustment (PA), past service pension adjustment (PSPA) and pension adjustment reversal (PAR).

This table outlines the contribution limits for deferred profit sharing plans (DPSP) used by administrators to calculate the pension adjustment (PA) and pension adjustment reversal (PAR). The DPSP limits for PA purposes are restricted to the lesser of 18% of the member’s compensation and ½ of the...