Canadian Tax Information

Tax & Accounting

Prepare Your T1 - http://www.cra-arc.gc.ca/tax/individuals/menu-e.html

Online Tax Forms:

Federal and Provincal - http://www.cra-arc.gc.ca/formspubs/

Federal Topics and Publications

Federal CCRA Topics - http://www.cra-arc.gc.ca/formspubs/topics/menu-e.html

Federal CCRA Publications - http://www.cra-arc.gc.ca/menu/APAP-e.html

Other taxes:

Payroll - http://www.cra-arc.gc.ca/tax/business/topics/payroll/menu-e.html

Goods and services tax/harmonized sales tax - http://www.cra-arc.gc.ca/tax/business/topics/gst/menu-e.html

Federal Tables:

Individuals, Trusts, and Estates
Between But Not Over Base Tax + Rate Of the Amount Over
0 $32,183 $0 16% $0
$32,183 $64,368 $5,149 22% $32,183
$64,368 $104,648 $12,230 26% $64,368
$104,658   $22,703 29% $104,648

Corporations:
Type Tax Rate
General 24.12%
Manufacturing and Processing (M&P) (>300K) 22.12%

Controlled Private Corporations (CCPC):
Income General Rate Adjustment (1) Tax
0 - $225,000 29.12% -16.00% 13.12%
$225,000 - $300,000 29.12% -7.00% 22.12%

Investment Income
General Rate Adjustment (1) Tax
29.12% 6.67% 35.79%

(1) May be changed subject to certain regulations.


Home-based deductions - http://www.cra-arc.gc.ca/tax/business/topics/solepartner/businessexpenses/ho
me-e.html

Online Bookkeeping - Refer to Online Bookkeeping tab on Tax and Accounting front page.


Pension Plans

Registered Pension Plans (RPP): http://www.cra-arc.gc.ca/tax/registered/rpp/menu-e.html

Registered Retirement Savings Plans (RRSP) and Registered Retirement Income Funds (RRIF):

http://www.cra-arc.gc.ca/tax/registered/rrsp-rrif/menu-e.html

Registered Education Savings Plans (RESP): http://www.cra-arc.gc.ca/tax/registered/resp/menu-e.html

Other Deferred Income Plans (Deferred Profit Sharing Plans, Supplementary Unemployment Benefit Plans, Registered Investments): http://www.cra-arc.gc.ca/tax/registered/dpsp-subp/menu-e.html

Pension Adjustments (PA, PSPA, PAR): http://www.cra-arc.gc.ca/tax/registered/resp/pa-pspa-par/menu-e.html