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T-0.1 - Act respecting the Québec sales tax

Section 458.0.4
Disposition versions

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458.0.4. If a person fails to pay all of an instalment payable by the person under section 458.0.1 within the time specified in that section, the person shall pay, on the amount of the instalment not paid, interest at the rate prescribed under section 28 of the Tax Administration Act (chapter A-6.002), computed for the period beginning on the day of expiry of that time and ending on the earlier of
(1)  the day the total of the amount and interest is paid; and
(2)  the day on which the tax on account of which the instalment was payable is required to be remitted.
1995, c. 63, s. 463; 2009, c. 5, s. 671; 2010, c. 31, s. 175.
458.0.4. If a person fails to pay all of an instalment payable by the person under section 458.0.1 within the time specified in that section, the person shall pay, on the amount of the instalment not paid, interest at the rate prescribed under section 28 of the Act respecting the Ministère du Revenu (chapter M-31), computed for the period beginning on the day of expiry of that time and ending on the earlier of
(1)  the day the total of the amount and interest is paid; and
(2)  the day on which the tax on account of which the instalment was payable is required to be remitted.
1995, c. 63, s. 463; 2009, c. 5, s. 671.
458.0.4. Where a person fails to pay an amount referred to in section 458.0.1 within the specified time, the person shall pay, on the amount not paid, interest at the rate prescribed under section 28 of the Act respecting the Ministère du Revenu (chapter M-31) and incur a penalty of 6% per year, compounded daily, for the period beginning on the first day following the day on or before which the amount was required to be paid and ending on the earlier of the day the amount is paid and the day on or before which the tax on account of which the instalment was payable is required to be remitted.
For the purposes of this section, the interest and penalty to be paid are added at the end of each day to the amount to be paid.
1995, c. 63, s. 463.
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