6. Charges not paid within the prescribed time bear interest, from the due date, at the rate determined under section 28 of the Tax Administration Act (chapter A-6.002). In addition to the interest payable, the following amounts are added to every amount outstanding:(1) 7% of the amount of the unpaid charges if the delay does not exceed 7 days;
(2) 11% of the amount of the unpaid charges if the delay exceeds 7 days but does not exceed 14 days; and
(3) 15% of the amount of the unpaid charges in all other cases.
The second paragraph does not apply where unpaid charges for the period concerned correspond to less than 1% of the total quantity of residual materials for which charges are payable for that period.
In addition, no unpaid charge, no interest referred to in the first paragraph and no amount referred to in the second paragraph are payable where they are under $5.
If the amount of the charges, interest and amounts referred to in the second paragraph paid exceeds by more than $5 the actual amount outstanding, then the operator is entitled to a credit for a future period equivalent to that difference. Where the operator ceases activities, the operator may ask for the reimbursement of that amount.
O.C. 340-2006, s. 6; 433-2020O.C. 433-2020, s. 61; 1458-2022O.C. 1458-2022, s. 61.