Ministère de l'Emploi et de la Solidarité sociale
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

A-6.002, r. 1 - Regulation respecting fiscal administration

Section 9.0.6r12
Disposition versions

Full text
9.0.6R12. Notwithstanding the first paragraph of section 28 and section 28.1 of the Act, where the International Fuel Tax Agreement provides for the payment of interest in respect of an amount of tax payable, that amount bears interest at the rate determined, and in accordance with the rules provided for in sections R1230.100 and R1230.200 of the Agreement.
However, the interest rate provided for in the first paragraph of section 28 of the Act applies commencing on the first day of the month following the month in which the return is filed.
O.C. 1216-97, s. 53; O.C. 1466-98, s. 11.
© Gouvernement du Québec