A-6.002 - Tax Administration Act

Full text
28. Notwithstanding any inconsistent provision, a debt owed to the State, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest, for each quarter of a calendar year, at the rate in effect on the first day of the third month of the previous quarter in relation to the latest issue of Québec savings bonds.
The interest rate that applies to a refund provided for in the second paragraph, for a quarter, shall be published in the Gazette officielle du Québec.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11; 1998, c. 16, s. 299; 2001, c. 51, s. 234.
The rate of interest on debts owed to the State, determined according to section 28R2 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1) is 5% for the quarter beginning on 1 July 2021 and ending on 30 September 2021. (2021) 153 G.O. 1 (French), 434.
The rate of interest on refunds owed by the Minister of Revenue, determined according to this section, is 0.80% for the quarter beginning on 1 July 2021 and ending on 30 September 2021. (2021) 153 G.O. 1 (French), 434.
28. Notwithstanding any inconsistent provision, a debt owed to the State, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest, for each quarter of a calendar year, at the rate in effect on the first day of the third month of the previous quarter in relation to the latest issue of Québec savings bonds.
The interest rate that applies to a refund provided for in the second paragraph, for a quarter, shall be published in the Gazette officielle du Québec.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11; 1998, c. 16, s. 299; 2001, c. 51, s. 234.
The rate of interest on debts owed to the State, determined according to section 28R2 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1) is 5% for the quarter beginning on 1 April 2021 and ending on 30 June 2021. (2021) 153 G.O. 1 (French), 249.
The rate of interest on refunds owed by the Minister of Revenue, determined according to this section, is 1% for the quarter beginning on 1 April 2021 and ending on 30 June 2021. (2021) 153 G.O. 1 (French), 249.
28. Notwithstanding any inconsistent provision, a debt owed to the State, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest, for each quarter of a calendar year, at the rate in effect on the first day of the third month of the previous quarter in relation to the latest issue of Québec savings bonds.
The interest rate that applies to a refund provided for in the second paragraph, for a quarter, shall be published in the Gazette officielle du Québec.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11; 1998, c. 16, s. 299; 2001, c. 51, s. 234.
The rate of interest on debts owed to the State, determined according to section 28R2 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1) is 5% for the quarter beginning on 1 January 2021 and ending on 31 March 2021. (2020) 152 G.O. 1 (French), 940.
The rate of interest on refunds owed by the Minister of Revenue, determined according to this section, is 1% for the quarter beginning on 1 January 2021 and ending on 31 March 2021. (2020) 152 G.O. 1 (French), 940.
28. Notwithstanding any inconsistent provision, a debt owed to the State, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest, for each quarter of a calendar year, at the rate in effect on the first day of the third month of the previous quarter in relation to the latest issue of Québec savings bonds.
The interest rate that applies to a refund provided for in the second paragraph, for a quarter, shall be published in the Gazette officielle du Québec.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11; 1998, c. 16, s. 299; 2001, c. 51, s. 234.
The rate of interest on debts owed to the State, determined according to section 28R2 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1) is 5% for the quarter beginning on 1 October 2020 and ending on 31 December 2020. (2020) 152 G.O. 1 (French), 661.
The rate of interest on refunds owed by the Minister of Revenue, determined according to this section, is 1.4% for the quarter beginning on 1 October 2020 and ending on 31 December 2020. (2020) 152 G.O. 1 (French), 662.
28. Notwithstanding any inconsistent provision, a debt owed to the State, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest, for each quarter of a calendar year, at the rate in effect on the first day of the third month of the previous quarter in relation to the latest issue of Québec savings bonds.
The interest rate that applies to a refund provided for in the second paragraph, for a quarter, shall be published in the Gazette officielle du Québec.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11; 1998, c. 16, s. 299; 2001, c. 51, s. 234.
The rate of interest on debts owed to the State, determined according to section 28R2 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1) is 6% for the quarter beginning on 1 July 2020 and ending on 30 September 2020. (2020) 152 G.O. 1 (French), 411.
The rate of interest on refunds owed by the Minister of Revenue, determined according to this section, is 1.4% for the quarter beginning on 1 July 2020 and ending on 30 September 2020. (2020) 152 G.O. 1 (French), 411.
28. Notwithstanding any inconsistent provision, a debt owed to the State, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest, for each quarter of a calendar year, at the rate in effect on the first day of the third month of the previous quarter in relation to the latest issue of Québec savings bonds.
The interest rate that applies to a refund provided for in the second paragraph, for a quarter, shall be published in the Gazette officielle du Québec.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11; 1998, c. 16, s. 299; 2001, c. 51, s. 234.
The rate of interest on debts owed to the State, determined according to section 28R2 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1) is 7% for the quarter beginning on 1 April 2020 and ending on 30 June 2020. (2020) 152 G.O. 1 (French), 258.
The rate of interest on refunds owed by the Minister of Revenue, determined according to this section, is 1.7% for the quarter beginning on 1 April 2020 and ending on 30 June 2020. (2020) 152 G.O. 1 (French), 258.
28. Notwithstanding any inconsistent provision, a debt owed to the State, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest, for each quarter of a calendar year, at the rate in effect on the first day of the third month of the previous quarter in relation to the latest issue of Québec savings bonds.
The interest rate that applies to a refund provided for in the second paragraph, for a quarter, shall be published in the Gazette officielle du Québec.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11; 1998, c. 16, s. 299; 2001, c. 51, s. 234.
The rate of interest on debts owed to the State, determined according to section 28R2 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1) is 7% for the quarter beginning on 1 January 2020 and ending on 31 March 2020. (2019) 151 G.O. 1 (French), 855.
The rate of interest on refunds owed by the Minister of Revenue, determined according to this section, is 1.7% for the quarter beginning on 1 January 2020 and ending on 31 March 2020. (2019) 151 G.O. 1 (French), 855.
28. Notwithstanding any inconsistent provision, a debt owed to the State, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest, for each quarter of a calendar year, at the rate in effect on the first day of the third month of the previous quarter in relation to the latest issue of Québec savings bonds.
The interest rate that applies to a refund provided for in the second paragraph, for a quarter, shall be published in the Gazette officielle du Québec.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11; 1998, c. 16, s. 299; 2001, c. 51, s. 234.
The rate of interest on debts owed to the State, determined according to section 28R2 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1) is 7% for the quarter beginning on 1 October 2019 and ending on 31 December 2019. (2019) 151 G.O. 1 (French), 593.
The rate of interest on refunds owed by the Minister of Revenue, determined according to this section, is 1.8% for the quarter beginning on 1 October 2019 and ending on 31 December 2019. (2019) 151 G.O. 1 (French), 594.
28. Notwithstanding any inconsistent provision, a debt owed to the State, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest, for each quarter of a calendar year, at the rate in effect on the first day of the third month of the previous quarter in relation to the latest issue of Québec savings bonds.
The interest rate that applies to a refund provided for in the second paragraph, for a quarter, shall be published in the Gazette officielle du Québec.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11; 1998, c. 16, s. 299; 2001, c. 51, s. 234.
The rate of interest on debts owed to the State, determined according to section 28R2 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1) is 7% for the quarter beginning on 1 July 2019 and ending on 30 September 2019. (2019) 151 G.O. 1 (French), 443.
The rate of interest on refunds owed by the Minister of Revenue, determined according to this section, is 1.8% for the quarter beginning on 1 July 2019 and ending on 30 September 2019. (2019) 151 G.O. 1 (French), 444.
28. Notwithstanding any inconsistent provision, a debt owed to the State, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest, for each quarter of a calendar year, at the rate in effect on the first day of the third month of the previous quarter in relation to the latest issue of Québec savings bonds.
The interest rate that applies to a refund provided for in the second paragraph, for a quarter, shall be published in the Gazette officielle du Québec.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11; 1998, c. 16, s. 299; 2001, c. 51, s. 234.
The rate of interest on debts owed to the State, determined according to section 28R2 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1) is 7% for the quarter beginning on 1 April 2019 and ending on 30 June 2019. (2019) 151 G.O. 1 (French), 270.
The rate of interest on refunds owed by the Minister of Revenue, determined according to this section, is 2% for the quarter beginning on 1 April 2019 and ending on 30 June 2019. (2019) 151 G.O. 1 (French), 270.
28. Notwithstanding any inconsistent provision, a debt owed to the State, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest, for each quarter of a calendar year, at the rate in effect on the first day of the third month of the previous quarter in relation to the latest issue of Québec savings bonds.
The interest rate that applies to a refund provided for in the second paragraph, for a quarter, shall be published in the Gazette officielle du Québec.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11; 1998, c. 16, s. 299; 2001, c. 51, s. 234.
The rate of interest on debts owed to the State, determined according to section 28R2 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1) is 7% for the quarter beginning on 1 January 2019 and ending on 31 March 2019. (2018) 150 G.O. 1 (French), 843.
The rate of interest on refunds owed by the Minister of Revenue, determined according to this section, is 2% for the quarter beginning on 1 January 2019 and ending on 31 March 2019. (2018) 150 G.O. 1 (French), 844.
28. Notwithstanding any inconsistent provision, a debt owed to the State, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest, for each quarter of a calendar year, at the rate in effect on the first day of the third month of the previous quarter in relation to the latest issue of Québec savings bonds.
The interest rate that applies to a refund provided for in the second paragraph, for a quarter, shall be published in the Gazette officielle du Québec.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11; 1998, c. 16, s. 299; 2001, c. 51, s. 234.
The rate of interest on debts owed to the State, determined according to section 28R2 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1) is 7% for the quarter beginning on 1 October 2018 and ending on 31 December 2018. (2018) 150 G.O. 1 (French), 615.
The rate of interest on refunds owed by the Minister of Revenue, determined according to this section, is 1.75% for the quarter beginning on 1 October 2018 and ending on 31 December 2018. (2018) 150 G.O. 1 (French), 615.
28. Notwithstanding any inconsistent provision, a debt owed to the State, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest, for each quarter of a calendar year, at the rate in effect on the first day of the third month of the previous quarter in relation to the latest issue of Québec savings bonds.
The interest rate that applies to a refund provided for in the second paragraph, for a quarter, shall be published in the Gazette officielle du Québec.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11; 1998, c. 16, s. 299; 2001, c. 51, s. 234.
The rate of interest on debts owed to the State, determined according to section 28R2 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1) is 6% for the quarter beginning on 1 July 2018 and ending on 30 September 2018. (2018) 150 G.O. 1, 383.
The rate of interest on refunds owed by the Minister of Revenue, determined according to this section, is 1.75% for the quarter beginning on 1 July 2018 and ending on 30 September 2018. (2018) 150 G.O. 1, 383.
28. Notwithstanding any inconsistent provision, a debt owed to the State, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest, for each quarter of a calendar year, at the rate in effect on the first day of the third month of the previous quarter in relation to the latest issue of Québec savings bonds.
The interest rate that applies to a refund provided for in the second paragraph, for a quarter, shall be published in the Gazette officielle du Québec.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11; 1998, c. 16, s. 299; 2001, c. 51, s. 234.
The rate of interest on debts owed to the State, determined according to section 28R2 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1) is 6% for the quarter beginning on 1 April 2018 and ending on 30 June 2018. (2018) 150 G.O. 1, 199.
The rate of interest on refunds owed by the Minister of Revenue, determined according to this section, is 1.55% for the quarter beginning on 1 April 2018 and ending on 30 June 2018. (2018) 150 G.O. 1, 199.
28. Notwithstanding any inconsistent provision, a debt owed to the State, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest, for each quarter of a calendar year, at the rate in effect on the first day of the third month of the previous quarter in relation to the latest issue of Québec savings bonds.
The interest rate that applies to a refund provided for in the second paragraph, for a quarter, shall be published in the Gazette officielle du Québec.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11; 1998, c. 16, s. 299; 2001, c. 51, s. 234.
The rate of interest on debts owed to the State, determined according to section 28R2 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1) is 6% for the quarter beginning on 1 January 2018 and ending on 31 March 2018. (2017) 149 G.O. 1, 1331.
The rate of interest on refunds owed by the Minister of Revenue, determined according to this section, is 1.40% for the quarter beginning on 1 January 2018 and ending on 31 March 2018. (2017) 149 G.O. 1, 1331.
28. Notwithstanding any inconsistent provision, a debt owed to the State, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest, for each quarter of a calendar year, at the rate in effect on the first day of the third month of the previous quarter in relation to the latest issue of Québec savings bonds.
The interest rate that applies to a refund provided for in the second paragraph, for a quarter, shall be published in the Gazette officielle du Québec.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11; 1998, c. 16, s. 299; 2001, c. 51, s. 234.
The rate of interest on debts owed to the State, determined according to section 28R2 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1) is 6% for the quarter beginning on 1 October 2017 and ending on 31 December 2017. (2017) 149 G.O. 1, 1039.
The rate of interest on refunds owed by the Minister of Revenue, determined according to this section, is 1.10% for the quarter beginning on 1 October 2017 and ending on 31 December 2017. (2017) 149 G.O. 1, 1039.
28. Notwithstanding any inconsistent provision, a debt owed to the State, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest, for each quarter of a calendar year, at the rate in effect on the first day of the third month of the previous quarter in relation to the latest issue of Québec savings bonds.
The interest rate that applies to a refund provided for in the second paragraph, for a quarter, shall be published in the Gazette officielle du Québec.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11; 1998, c. 16, s. 299; 2001, c. 51, s. 234.
The rate of interest on debts owed to the State, determined according to section 28R2 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1) is 6% for the quarter beginning on 1 July 2017 and ending on 30 September 2017. (2017) 149 G.O. 1, 736.
The rate of interest on refunds owed by the Minister of Revenue, determined according to this section, is 1.10% for the quarter beginning on 1 July 2017 and ending on 30 September 2017. (2017) 149 G.O. 1, 736.
28. Notwithstanding any inconsistent provision, a debt owed to the State, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest, for each quarter of a calendar year, at the rate in effect on the first day of the third month of the previous quarter in relation to the latest issue of Québec savings bonds.
The interest rate that applies to a refund provided for in the second paragraph, for a quarter, shall be published in the Gazette officielle du Québec.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11; 1998, c. 16, s. 299; 2001, c. 51, s. 234.
The rate of interest on debts owed to the State, determined according to section 28R2 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1) is 6% for the quarter beginning on 1 April 2017 and ending on 30 June 2017. (2017) 149 G.O. 1, 351.
The rate of interest on refunds owed by the Minister of Revenue, determined according to this section, is 1.10% for the quarter beginning on 1 April 2017 and ending on 30 June 2017. (2017) 149 G.O. 1, 351.
28. Notwithstanding any inconsistent provision, a debt owed to the State, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest, for each quarter of a calendar year, at the rate in effect on the first day of the third month of the previous quarter in relation to the latest issue of Québec savings bonds.
The interest rate that applies to a refund provided for in the second paragraph, for a quarter, shall be published in the Gazette officielle du Québec.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11; 1998, c. 16, s. 299; 2001, c. 51, s. 234.
The rate of interest on debts owed to the State, determined according to section 28R2 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1) is 6% for the quarter beginning on 1 January 2017 and ending on 31 March 2017. (2016) 148 G.O. 1, 1305.
The rate of interest on refunds owed by the Minister of Revenue, determined according to this section, is 1.10% for the quarter beginning on 1 January 2017 and ending on 31 March 2017. (2016) 148 G.O. 1, 1306.
28. Notwithstanding any inconsistent provision, a debt owed to the State, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest, for each quarter of a calendar year, at the rate in effect on the first day of the third month of the previous quarter in relation to the latest issue of Québec savings bonds.
The interest rate that applies to a refund provided for in the second paragraph, for a quarter, shall be published in the Gazette officielle du Québec.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11; 1998, c. 16, s. 299; 2001, c. 51, s. 234.
The rate of interest on debts owed to the State, determined according to section 28R2 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1) is 6% for the quarter beginning on 1 October 2016 and ending on 31 December 2016. (2016) 148 G.O. 1, 1000.
The rate of interest on refunds owed by the Minister of Revenue, determined according to this section, is 1.10% for the quarter beginning on 1 October 2016 and ending on 31 December 2016. (2016) 148 G.O. 1, 1000.
28. Notwithstanding any inconsistent provision, a debt owed to the State, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest, for each quarter of a calendar year, at the rate in effect on the first day of the third month of the previous quarter in relation to the latest issue of Québec savings bonds.
The interest rate that applies to a refund provided for in the second paragraph, for a quarter, shall be published in the Gazette officielle du Québec.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11; 1998, c. 16, s. 299; 2001, c. 51, s. 234.
The rate of interest on debts owed to the State, determined according to section 28R2 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1) is 6% for the quarter beginning on 1 July 2016 and ending on 30 September 2016. (2016) 148 G.O. 1, 698.
The rate of interest on refunds owed by the Minister of Revenue, determined according to this section, is 1.10% for the quarter beginning on 1 July 2016 and ending on 30 September 2016. (2016) 148 G.O. 1, 698.
28. Notwithstanding any inconsistent provision, a debt owed to the State, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest, for each quarter of a calendar year, at the rate in effect on the first day of the third month of the previous quarter in relation to the latest issue of Québec savings bonds.
The interest rate that applies to a refund provided for in the second paragraph, for a quarter, shall be published in the Gazette officielle du Québec.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11; 1998, c. 16, s. 299; 2001, c. 51, s. 234.
The rate of interest on debts owed to the State, determined according to section 28R2 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1) is 6% for the quarter beginning on 1 April 2016 and ending on 30 June 2016. (2016) 148 G.O. 1, 302.
The rate of interest on refunds owed by the Minister of Revenue, determined according to this section, is 1.10% for the quarter beginning on 1 April 2016 and ending on 30 June 2016. (2016) 148 G.O. 1, 302.
28. Notwithstanding any inconsistent provision, a debt owed to the State, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest, for each quarter of a calendar year, at the rate in effect on the first day of the third month of the previous quarter in relation to the latest issue of Québec savings bonds.
The interest rate that applies to a refund provided for in the second paragraph, for a quarter, shall be published in the Gazette officielle du Québec.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11; 1998, c. 16, s. 299; 2001, c. 51, s. 234.
The rate of interest on debts owed to the State, determined according to section 28R2 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1) is 6% for the quarter beginning on 1 January 2016 and ending on 31 March 2016. (2015) 147 G.O. 1, 1297.
The rate of interest on refunds owed by the Minister of Revenue, determined according to this section, is 1.10% for the quarter beginning on 1 January 2016 and ending on 31 March 2016. (2015) 147 G.O. 1, 1297.
28. Notwithstanding any inconsistent provision, a debt owed to the State, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest, for each quarter of a calendar year, at the rate in effect on the first day of the third month of the previous quarter in relation to the latest issue of Québec savings bonds.
The interest rate that applies to a refund provided for in the second paragraph, for a quarter, shall be published in the Gazette officielle du Québec.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11; 1998, c. 16, s. 299; 2001, c. 51, s. 234.
The rate of interest on debts owed to the State, determined according to section 28R2 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1), is 6% for the quarter beginning on 1 October 2015 and ending on 31 December 2015. (2015) 147 G.O. 1, 965.
The rate of interest on refunds owed by the Minister of Revenue, determined according to this section, is 1.10% for the quarter beginning on 1 October 2015 and ending on 31 December 2015. (2015) 147 G.O. 1, 965.
28. Notwithstanding any inconsistent provision, a debt owed to the State, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest, for each quarter of a calendar year, at the rate in effect on the first day of the third month of the previous quarter in relation to the latest issue of Québec savings bonds.
The interest rate that applies to a refund provided for in the second paragraph, for a quarter, shall be published in the Gazette officielle du Québec.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11; 1998, c. 16, s. 299; 2001, c. 51, s. 234.
The rate of interest on debts owed to the State, determined according to section 28R2 of the Regulation respecting fiscal administration (chapter A-6.002, r. 1), is 6% for the quarter beginning on 1 July 2015 and ending on 30 September 2015. (2015) 147 G.O. 1, 659.
The rate of interest on refunds owed by the Minister of Revenue, determined according to this section, is 1.10% for the quarter beginning on 1 July 2015 and ending on 30 September 2015. (2015) 147 G.O. 1, 659.
28. Notwithstanding any inconsistent provision, a debt owed to the State, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest at the rate determined according to the rules provided by regulation in respect of refunds.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11; 1998, c. 16, s. 299.
For the purposes of computing the interests applicable to a claim of the State exigible under a fiscal law, the nominal rate of interest is fixed at 9 % per year. (1994) 126 G.O. 1 (French), 969.
28. Notwithstanding any inconsistent provision, a debt owed to the Crown, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest at the rate determined according to the rules provided by regulation in respect of refunds.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570; 1995, c. 36, s. 11.
For the purposes of computing the interests applicable to a claim of the Crown exigible under a fiscal law, the nominal rate of interest is fixed at 9 % per year. (1994) 126 G.O. 1 (French), 969.
28. Notwithstanding any inconsistent provision, a debt owed to the Crown, including interest and penalties, by any person under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest at the rate determined according to the rules provided by regulation in respect of refunds.
Such regulations may, if they so provide, apply to any period prior to their publication.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215; 1991, c. 67, s. 570.
For the purposes of computing the interests applicable to a claim of the Crown exigible under a fiscal law, the nominal rate of interest is fixed at 9 % per year. (1994) 126 G.O. 1 (French), 969.
28. Notwithstanding any inconsistent provision, a claim of the Crown, including interest and penalties, exigible under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
Any refund due by the Minister under a fiscal law shall also bear interest at the rate determined according to the rules provided by regulation in respect of refunds.
Such regulations may, if they so provide, apply to any period prior to their publication.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250; 1992, c. 1, s. 215.
For the purposes of computing the interests applicable to a claim of the Crown exigible under a fiscal law, the nominal rate of interest is fixed at 10 % per year. (1992) 124 G.O. 1 (French), 6128.
28. Notwithstanding any inconsistent provision, a claim of the Crown, including interest and penalties, exigible under a fiscal law bears interest at the rate determined according to the rules provided by regulation.
For the purposes of the first paragraph, the Government may, by regulation, establish the rules for the determination of the interest rate. This regulation may, if it so provides, apply to a period prior to its publication.
1972, c. 22, s. 28; 1982, c. 38, s. 23; 1989, c. 5, s. 250.
For the purposes of computing the interests applicable to a claim of the Crown exigible under a fiscal law, the nominal rate of interest is fixed at 11 % per year. (1991) 123 G.O. 1 (French), 4680.
28. Notwithstanding any inconsistent provision, a claim of the Crown, including interest and penalties, exigible under a fiscal law bears interest at the nominal rate of 19 % per year. However, the Minister may determine a new rate of interest applicable to such claims.
A new rate of interest determined by the Minister must be published in the Gazette officielle du Québec and comes into force on the date indicated therein; from that date, it replaces the rate previously in force.
1972, c. 22, s. 28; 1982, c. 38, s. 23.
For the purposes of computing the interests applicable to a claim of the Crown exigible under a fiscal law, the nominal rate of interest is fixed at 14 % per year. See Budget Statement, 12 May 1988.
28. Notwithstanding any inconsistent provision, a claim of the Crown, including interest and penalties, exigible under a fiscal law bears interest at the nominal rate of 19% per year. However, the Minister may determine a new rate of interest applicable to such claims.
A new rate of interest determined by the Minister must be published in the Gazette officielle du Québec and comes into force on the date indicated therein; from that date, it replaces the rate previously in force.
1972, c. 22, s. 28; 1982, c. 38, s. 23.
For the purposes of computing the interests applicable to a claim of the Crown exigible under a fiscal law, the nominal rate of interest is fixed at 14% per year. M.O., 1983 of 28.04.83, (1983) 115 G.O. 2, 1629; M.O., 1983 of 20.12.83, (1984) 116 G.O. 2, 65.
28. Notwithstanding any inconsistent provision, any claim of the Crown exigible under a fiscal law shall bear interest at the rate fixed by regulation.
1972, c. 22, s. 28.