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Prescribed Interest Rates—PST/RST
1
Notes
(1) The rates indicated in the table apply to tax debts.
(2) In Saskatchewan, the rates for tax refunds are 3% less than those for tax debts.
(3) In Manitoba, no interest is paid on tax refunds.
(4) In British Columbia, the rates for tax refunds are generally 5% less than those for
tax debts.
Saskatchewan
2
(PST)
Manitoba
3
(RST)
B.C.
4
(PST)
2011
January to March
6.00
7.00
6.00
April to June
6.00
7.00
6.00
July to September
6.00
7.00
6.00
October to December
6.00
7.00
6.00
2012
January to March
6.00
7.00
6.00
April to June
6.00
7.00
6.00
July to September
6.00
9.00
6.00
October to December
6.00
9.00
6.00
2013
January to March
6.00
9.00
6.00
April to June
6.00
9.00
6.00
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affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Current as of May 3, 2013