Federal/Provinces/ | 2013 rates for eligible amount up to $200 | 2013 rates for eligible amount over $200 | 2012 rates for eligible amount up to $200 | 2012 rates for eligible amount over $200 |
|---|---|---|---|---|
| CA | 15.00% | 29.00% | 15.00% | 29.00% |
| AB | 10.00% | 21.00% | 10.00% | 21.00% |
| BC | 5.06% | 14.70% | 5.06% | 14.70% |
| MB | 10.80% | 17.40% | 10.80% | 17.40% |
| NB | 9.10% | 17.95% | 9.10% | 17.95% |
| NL | 7.70% | 13.30% | 7.70% | 13.30% |
| NS | 8.79% | 21.00% | 8.79% | 21.00% |
| NT | 5.90% | 14.05% | 5.90% | 14.05% |
| NU | 4.00% | 11.50% | 4.00% | 11.50% |
| ON | 5.05% | 11.16% | 5.05% | 11.16% |
| PE | 9.80% | 16.70% | 9.80% | 16.70% |
| QC | 20.00% | 24.00% | 20.00% | 24.00% |
| SK | 11.00% | 15.00% | 11.00% | 15.00% |
| YT | 7.04% | 12.76% | 7.04% | 12.76% |