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Calculation of the QST Payable on Taxable Benefits

Starting January 1, 2013, the QST rate will be raised from 9.5% to 9.975%. As a result, the factor used to calculate the amount to be included in the calculation of the net QST of a registrant granting a taxable benefit to an employee or a shareholder will be increased from 9.5/109.5 to 9.975/109.975. In the case of an operating-costs benefit related to an automobile, the rate will remain at 6%.

Taxation yearQST rateAll types of benefits
(including the benefit related to the standby charge for an automobile)
Operating-costs benefit related to an automobile
20107.5%7.5/107.54.7%
20118.5%8.5/108.55.4%
20129.5%9.5/109.56.0%
20139.975%9.975/109.9756.0%

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