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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

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