18.104.22.168R2. The fees set in paragraphs 1 to 3 of section 22.214.171.124R1 are adjusted on 1 April of each year based on the percentage change in the general Consumer Price Index for Canada for the period ending on 31 December of the preceding year, as determined by Statistics Canada under the Statistics Act (R.S.C. 1985, c. S-19).
Once adjusted, the amounts are reduced to the nearest dollar if they contain a fraction of a dollar less than $0.50; they are increased to the nearest dollar if they contain a fraction of a dollar equal to or greater than $0.50.
The fee adjustment has effect from 1 April.
The Minister of Revenue informs the public of the annual adjustment through the Gazette officielle du Québec or by such other means as the Minister considers appropriate.