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Prescribed Interest Rates—GST/HST and QST

GST/HST

QST

Tax

Refunds

Tax

Debts

Tax

Refunds

Tax

Debts

2011

January to March

1.00/3.00

5.00

1.25

6.00

April to June

1.00/3.00

5.00

1.25

6.00

July to September

1.00/3.00

5.00

1.50

6.00

October to December

1.00/3.00

5.00

1.50

6.00

2012

January to March

1.00/3.00

5.00

1.50

6.00

April to June

1.00/3.00

5.00

1.50

6.00

July to September

1.00/3.00

5.00

1.30

6.00

October to December

1.00/3.00

5.00

1.30

6.00

2013

January to March

1.00/3.00

5.00

1.30

6.00

April to June

1.00/3.00

5.00

1.30

6.00

© 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.

Current as of May 3, 2013