Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 1037
Disposition versions

Full text
1037. Any tax that is unpaid by a taxpayer on the taxpayer’s balance-due day for the year shall bear interest at the rate fixed under section 28 of the Tax Administration Act (chapter A-6.002), from the taxpayer’s balance-due day to the day of payment.
1972, c. 23, s. 762; 1972, c. 26, s. 73; 1993, c. 19, s. 132; 1997, c. 31, s. 121; 2010, c. 31, s. 175.
1037. Any tax that is unpaid by a taxpayer on the taxpayer’s balance-due day for the year shall bear interest at the rate fixed under section 28 of the Act respecting the Ministère du Revenu, from the taxpayer’s balance-due day to the day of payment.
1972, c. 23, s. 762; 1972, c. 26, s. 73; 1993, c. 19, s. 132; 1997, c. 31, s. 121.
© Gouvernement du Québec