/ 109
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
9.0
9.0
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
1.3
1.3
1.25
1.25
New Brunswick
5,6
Tax Debts
1.06%
per month
0.7591%
per month
0.7591%
per month
0.7591%
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.
Prescribed Interest Rates for Capital Taxes—2013
1
TBA = To be announced
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.