F-2.1, r. 2 - Regulation respecting compensations in lieu of taxes

Section 22 Disposition versions

2012-09-01

22. The amount of any additional compensation or any amount collected in excess that is provided for in Subdivision 3 and is not paid or refunded within the time limit provided for in section 17 or 18, as the case may be, shall bear interest from the expiry of that time limit.

Notwithstanding the foregoing:

(1)  where the additional compensation results from an alteration to the roll entailed by an agreement reached under section 138.4 of the Act, a decision of the Administrative Tribunal of Québec or a court decision, that additional compensation shall bear interest from the date on which the sole or the final payment of the original compensation related thereto became payable;

(2)  where the amount collected in excess results from an alteration contemplated in subparagraph 1, that amount shall bear interest from the date on which it was paid;

(3)  where the amount collected in excess is contemplated neither in subparagraph 2 nor in section 12 and where the competent person sends in respect of that amount the notice provided for in the second paragraph of section 19 before the demand for refund provided for in section 18, the amount collected in excess shall bear interest from the expiry of 150 days from the sending of the notice.

Where the alteration to the roll follows a recourse before the Administrative Tribunal of Québec, the additional compensation or the amount collected in excess bears no interest for the period indicated in the decision of the Tribunal, where applicable, as the period during which the hearing of the recourse has been subject to an undue delay for which the debtor of the additional compensation or amount collected in excess, or the party litigant whose debtor is the successor, is not responsible.

O.C. 1086-92, s. 22; O.C. 82-98, ss. 2 and 3; O.C. 313-99, s. 7.