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Rates, Thresholds and Amounts Related to Source Deductions and Contributions for 2013

Below are the rates, thresholds and amounts applicable to source deductions and contributions for 2013.

Indexation for 2013

Every year, the personal income tax system is automatically indexed. The indexation factor for 2013 is 2.48%.

Income thresholds and rates

For 2013, a new income tax rate of 25.75% applies to taxable income of more than $100,000. The 2012 income thresholds for taxable income have been indexed. Specifically,

  • the 16% rate applies to taxable income of $41,095 or less (previously $40,100);
  • the 20% rate applies to taxable income of more than $41,095, but not more than $82,190 (previously $80,200);
  • the 24% rate applies to taxable income of more than $82,190, but not more than $100,000;
  • the 25.75% rate applies to taxable income of more than $100,000.

Indexation of the amounts in the Source Deductions Return (form TP-1015.3-V)

The form Source Deductions Return (form TP-1015.3-V) has been updated for 2013 to take into account the annual indexation of the amounts in the form.

The following indexed amounts are used to establish the deduction code for 2013. The amounts for 2012 are provided for information purposes only.

Amounts for calculating source deductions of income tax
2013  2012 
Basic amount $11,195 $10,925
Amount transferred from one spouse to the other $11,195 $10,925
Amount for other dependents who are 18 or over $3,005 $2,930
Amount for a child under 18 enrolled in post-secondary studies $2,065 $2,015
Additional amount for a person living alone (single-parent family) $1,625 $1,585
Amount for a severe and prolonged impairment in mental or physical functions $2,545 $2,485
Amount for a person living alone $1,310 $1,280
Age amount $2,410 $2,350
Amount for retirement income $2,140 $2,090
Reduction threshold used to calculate net family income (This income is used to calculate the age amount, the amount for a person living alone and the amount for retirement income.) $32,480 $31,695

Bonuses and retroactive pay

The threshold that determines the method to be used to calculate the source deduction of income tax from bonuses and retroactive pay has been increased from $13,700 to $14,000 for 2013.

Maximum deduction for employment income

The maximum deduction for employment income has been increased from $1,075 to $1,100 for 2013.

Amount paid to an emergency services volunteer

The tax-exempt amount of financial compensation paid to an emergency services volunteer has been increased from $1,075 to $1,100 for 2013.

Maximum pensionable earnings and contribution rate (QPP)

The QPP contribution rate has been increased from 10.05% to 10.20% for 2013, which corresponds to a contribution rate of 5.1% for the employee and 5.1% for the employer. In addition, the maximum pensionable earnings for the purposes of the QPP have been increased from $50,100 to $51,100. The maximum annual contribution to be withheld for any employee has therefore been increased from $2,341.65 to $2,427.60.

Maximum insurable earnings and premium rate (QPIP)

The maximum insurable earnings subject to QPIP premiums have been increased from $66,000 to $67,500 for 2013. Also, the employee premium rate remains 0.559%, and the employer premium rate remains 0.782%. As a result, the maximum employee premium has been increased from $368.94 to $377.33 and that of the employer from $516.12 to $527.85.

Maximum remuneration subject to the contribution to the financing of the CNT

The portion of the remuneration that exceeds $67,500 (instead of $66,000) is not subject to the contribution to the financing of the CNT for 2013.

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