108 /
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
© 2013 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms
affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.