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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