21. Beginning on 1 April 2009, the fees and duties under this Regulation are adjusted on 1 April of each year based on the percentage change in the general Consumer Price Index for Canada, as determined by Statistics Canada, for the period beginning on 1 January and ending on 31 December of the preceding year.
The adjusted fees and duties 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 fees and duties 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.
O.C. 1107-2007, s. 21; O.C. 1049-2011, s. 1.