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Prescribed Interest Rates for Capital Taxes—2012

1

Jan. to Mar.

Apr. to Jun.

Jul. to Sept.Oct. to Dec.

(Q1)

(Q2)

(Q3)

(Q4)

British Columbia

Tax Debts

6.0

6.0

6.0

6.0

Tax Refunds

1.0

1.0

1.0

1.0

Saskatchewan

Tax Debts

6.0

6.0

6.0

6.0

Tax Refunds

3.0

3.0

3.0

3.0

Manitoba

2

Tax Debts

7.0

7.0

9.0

9.0

Tax Refunds

N/A

N/A

N/A

N/A

Ontario

3

Tax Debts

6.0

6.0

6.0

6.0

Tax Refunds

0.0

0.0

0.0

0.0

Québec

4

Tax Debts

6.0

6.0

6.0

6.0

Tax Refunds

1.5

1.5

1.3

1.3

New Brunswick

5,6

Tax Debts

1.06%  

per month

1.06%  

per month

1.06%  

per month

1.06%  

per month

Tax Refunds

N/A

N/A

N/A

N/A

Nova Scotia

5,7

Tax Debts

5.0

5.0

5.0

5.0

Tax Refunds

N/A

N/A

N/A

N/A

Prince Edward Island

Tax Debts

1.5%  

per month

1.5%  

per month

1.5%  

per month

1.5%  

per month

Tax Refunds

1.5%  

per month

1.5%  

per month

1.5%  

per month

1.5%  

per month

Newfoundland and Labrador

Tax Debts

5.0

5.0

5.0

5.0

Tax Refunds

1.0

1.0

1.0

1.0

Refer to notes on the following pages.

Current as of September 30, 2013

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affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.