11. The duties and fees payable under sections 2, 2.1 and 2.4 are adjusted on 1 January of each year, based on the percentage change in the All-Items Consumer Price Index for Canada, for the 12-month period ending on 30 September of the preceding year, as determined by Statistics Canada. The adjustment rate may not be less than zero.
The adjusted duties and fees are rounded off as follows:(1) where the annual increase resulting from the adjustment is between $0.01 and $0.25, they are increased by $0.25;
(2) where the annual increase resulting from the adjustment is between $0.25 and $0.50, they are increased by $0.50;
(3) where the annual increase resulting from the adjustment is between $0.50 and $1.00, they are increased by $1.00; and
(4) where the annual increase resulting from the adjustment is greater than $1.00,(a) they are reduced to the nearest dollar if they contain a fraction of a dollar less than $0.50; or
(b) they are increased to the nearest dollar if they contain a fraction of a dollar equal to or greater than $0.50.
For the purposes of the first paragraph, the board is to publish each year, after their determination, the new duties and fees by means of a notice in Part 1 of the Gazette officielle du Québec and, if the board considers it appropriate, by any other means.