| Material / Description | 
      CASTROL  GTX  | 
      CASTROL  SYNTEC  | 
    
| Filter Insert, Part No. 1275811 | $ 8.15 | $   8.15 | 
    
| aluminum Gasket, Part No. 11998 | $ 1.44 | $   1.44 | 
    
| 6 Litres Oil - petroleum or synthetic * | $ 9.00 | $ 39.00 | 
    
| Ontario PST & Federal GST (15% ouch) | $ 2.79 | $   7.29 | 
    
| ===== | ====== | 
    |
| Total Cost for oil and filter change | $ 21.38 | $  55.88 | 
    
* Synthetic oil costs about $6.50 Canadian per litre
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