487.4. The amount provided for by section 487.3 is obtained by subtracting the interest paid for the year in respect of each such debt not later than 30 days after the end of the year or on 31 December 1982, whichever is later, from the interest in respect of each such debt, computed at the prescribed rate, in respect of the debt for the period of the year in which it was unpaid.
1983, c. 44, s. 26; 1986, c. 19, s. 114.