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R-6.01, r. 5 - Regulation respecting the annual contribution payable to Energy Transition Québec

Section 7
Disposition versions

Full text
7. Any balance unpaid on the due date bears interest at the rate determined as provided in section 28 of the Tax Administration Act (chapter A-6.002). The interest is capitalized monthly.
In addition to the interest payable, a penalty of 15% is added to any sum owing if the delay exceeds 60 days. In no case may the amount of the penalty exceed 15% of the amount that should have been paid.
O.C. 139-2008, s. 7.
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