SpeakOut $35 Value Plan actually costs $40.96 / month | 7-Eleven Rates and Plans | Consumer forum

I recently switched to a $35 / month "value plan", expecting that my monthly costs would now be $35 / month (unless I blew the limits on minutes or data). I had forgotten about the 13% GST/HST tax, which increases the true monthly cost to $39.55 -- my oversight. However, the spreadsheet that I use to track mobile costs for our family showed the monthly cost to be even higher. How come?
After some investigation I realized that there is also a monthly $1.25 service charge, and like all charges on the SpeakOut account, this is being paid out of after-tax dollars. So the true monthly cost of the $35 Value Plan is ($35 + $1.25) x 1.13 = $40.96 -- not quite the sweet deal it seems at first.