2. For each quarter of a calendar year, the rate of interest shall correspond to the interest rate for Québec savings bonds in force on the first day on the third month of the preceding quarter.
For the purposes of computing interest, the rate shall be assessed daily.
The rate of interest thus determined shall come into force on the first day of the quarter.
O.C. 1714-93, s. 2; O.C. 1281-2002, s. 1.