| Tax, duty, or other charges | Overdue remittances | Overpaid remittances – Corporate taxpayers | Overpaid remittances – Non- corporate taxpayers |
|---|---|---|---|
| Goods and services tax (GST) | 5% | 1% | 3% |
| Harmonized sales tax (HST) | 5% | 1% | 3% |
| Air travellers security charge | 5% | 1% | 3% |
| Excise tax (non-GST/HST) | 5% | 1% | 3% |
| Excise duty except brewer licensees (amounts due after June 30, 2003) | 5% | 1% | 3% |
| Excise duty except brewer licensees (amounts due before July 1, 2003) | 3% | N/A | N/A |
| Excise duty (brewer licensees) | 3% | N/A | N/A |
| Softwood lumber products export charge | 5% | 1% | 3% |
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