(1) The administrative costs are made up of the following sums:
(1) a sum of $311,100 to be kept upon the remittance in February 2010;
(2) a sum of not more than $965,100, financed with interest over a period of 5 years by the Information Technologies Fund, to be kept upon the first 60 remittances as of May 2010; the amount of principal kept upon each remittance is 1/60 of the financed sum to which a sum representing the monthly interests calculated at the annual rates determined by the Minister of Finance is added;
(3) a sum of $267,800 for each fiscal year, to be kept in equal portions upon each of the 12 remittances in the fiscal year, which are made as of May; that sum is adjusted on 1 April of each year in accordance with section 2.
In April 2010, the Minister of Revenue will inform the body of the final amount of the sum referred to in subparagraph 2 of the first paragraph.
For the 2009-2010 fiscal year, the sum referred to in subparagraph 3 of the first paragraph is established in proportion to the number of months for which the tax is imposed during that year; an amount of $44,634 will be kept upon the remittance in February 2010 and an amount of $22,317 will be kept upon the remittance in March 2010 and the remittance in April 2010.
(2) The sum referred to in subparagraph 3 of the first paragraph of section 1 is adjusted on 1 April of each year in the following manner:
(1) the part of that sum which represents the costs related to information technologies is adjusted based on the estimated portion of the reimbursements related to investments made within the Information Technologies Fund for computer systems of the Agence du revenu du Québec not specifically dedicated to the remittance of the tax, which portion represents the part of the department’s total cash flow that the Agence allocates to the remittance of the tax;
(2) the part of that sum which represents the costs related to remuneration expenses is adjusted based on the annual rate of increase of the average wage of the entire workforce of the “Employee” and “Professional” categories in office at the Agence du revenu du Québec; that rate, rounded up to the third decimal, is established by comparing the average wage of the workforce at 31 December of the fiscal year that has ended to that of 31 December of the preceding fiscal year;
(3) the part of that sum which represents the costs related to other expenditures is adjusted based on the annual percentage change in the Consumer Price Index for Québec, as published by Statistics Canada; that change, rounded up to the third decimal, is established by using the average of the annual change of the 12 monthly indexes for the period ending on 31 December of the fiscal year that has ended in relation to the preceding fiscal year.
(3) At the beginning of each month of March, the Minister of Revenue informs the body of the amount of interest added pursuant to subparagraph 2 of the first paragraph of section 1 and of the adjustments calculated pursuant to section 2 that are applicable for the following fiscal year.