The interest rates on overdue and overpaid remittances are as follows:
| Tax and Duty | Overdue remittances | Overpaid remittances | |
|---|---|---|---|
| Corporate taxpayers | Non corporate taxpayers | ||
| Goods and Services Tax (GST) | 5% | 1% | 3% |
| Harmonized Sales Tax | 5% | 1% | 3% |
| Air Travellers Security Charge | 5% | 1% | 3% |
| Excise Tax (non GST) | 5% | 1% | 3% |
| Excise Duty (except Brewer Licensees) | 5% | 1% | 3% |
| Excise Duty (Brewer Licensees) | 3% | N/A | N/A |
| Softwood Lumber Products Export Charge | |||
