/  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

Quebec

4

Tax Debts

6.0

6.0

6.0

6.0

Tax Refunds

1.25

1.25

1.40

1.40

New Brunswick

5,6

Tax Debts

0.7591%  

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

8

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—2014

1

Current as of December 31, 2014

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affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.