text: Below is an context that describes a sql query, paired with an question that provides further information. Write an answer that appropriately completes the request.  # noqa: E501
  ### Context:
  CREATE TABLE table_name_27 (minimum_tax_incl_sales_taxes__cad INTEGER, min_tax__cad¢_us_gal_ VARCHAR, federal_excise_tax___cad¢___l__ VARCHAR)
  ### Question:
  What is the least minimum sales tax when the min tax is 105.7 and fed tax is more than 10?
  ### Answer:
  SELECT MIN(minimum_tax_incl_sales_taxes__cad) AS ¢_l_ FROM table_name_27 WHERE min_tax__cad¢_us_gal_ = 105.7 AND federal_excise_tax___cad¢___l__ > 10