Interest rates apply to certain laws
Taxes you owe or overpaid to the ministry
The general interest rate for taxes you owe or overpaid to the ministry apply to the following statutes:
- Commercial Concentration Tax Act
- Corporations Tax Act
- Electricity Act, 1998 (Parts V.1 and VI)
- Employer Health Tax Act
- Fuel Tax Act
- Gasoline Tax Act
- Income Tax Act (Ontario) - Ontario administered programs only
- Land Transfer Tax Act
- Mining Tax Act
- Provincial Land Tax Act
- Race Tracks Tax Act
- Retail Sales Tax Act
- Small Business Development Corporations Act
- Succession Duty Act
- Tobacco Tax Act
Overpayment (Appeals Rate)
The interest rate for taxes or refunds you are eligible for as a result of a successful appeal or objection apply to the following statutes:
- Commercial Concentration Tax Act
- Corporations Tax Act
- Electricity Act, 1998 (Parts V.1 and VI)
- Employer Health Tax Act
- Fuel Tax Act
- Gasoline Tax Act
- Income Tax Act (Ontario) - Ontario administered programs only
- Land Transfer Tax Act
- Mining Tax Act
- Tobacco Tax Act
- Retail Sales Tax Act
