Category: History

The following table lists the provincial tax rates and brackets in British Columbia for 2013. It is based on taxable income.

For tax years that end before July 1, 2010, Ontario Corporate Minimum Tax (CMT) applies to large corporations (or associated groups) with:

The maximum pensionable earnings under the Canada Pension Plan (CPP) will increase $1,100 to $53,600 in 2015 from $52,500 in 2014. The Canada Pension Plan (CPP) rate (4.95%) and exemption ($3,500) remains the same in 2015. The maximum employee and employer contribution to the pan for 2015 will be $2,479.95 – up from $2,425.50 in…

The Canada Pension Plan (CPP) rate and exemption remains the same in 2014. But the maximum pensionable earnings increase $1,400 to $52,500 in 2014 from $51,100. As a result, the employees who earn $52,500 or more will have to make $69.30 more in CPP contribution compared to 2013. Employers will also see their CPP expenses…

The following table shows the history of the maximum annual RRSP contribution limit.

The capital cost limit of a passenger vehicle is $3,000 if the vehicle was acquired after year 2000. If the cost of vehicle is more than $3,000, it has to be listed in separated class 10.1. The maximum capital cost that can be included in class 10.1 is $3,000 plus related GST and PST or…

The Alberta government has chosen to vary the Canada child care tax benefit (CCTB) amounts based on the age of each child. For Alberta residents, the basic monthly benefit for the benefit year from July 2012 to June 2013 is:

The Alberta government has chosen to vary the Canada child tax benefit (CCTB) amounts based on the age of each child. For Alberta residents, the basic monthly benefit for the benefit year from July 2013 to June 2014 is:

The Alberta government has chosen to vary the Canada child tax benefit (CCTB) amounts based on the age of each child. For Alberta residents, the basic monthly benefit for the benefit year from July 2014 to June 2015 is:

The following tables show the Canada Pension Plan (CPP) rates and maximums for self-employed from 2000 to 2007 :