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I-0.4 - Mining Tax Act

Section 50
Disposition versions

Full text
50. If, on the date of expiry of the time allowed for paying to the Minister the balance of the duties payable for a fiscal year (in this section referred to as the “balance-due day”), an operator has paid, in respect of its duties payable for the fiscal year, amounts the total of which is less than the total of its duties payable for the fiscal year, the amount by which its duties payable for the fiscal year exceed the total of its payments bears interest at the rate set under section 28 of the Tax Administration Act (chapter A-6.002), for the period extending from the balance-due day to the day of payment.
1975, c. 30, s. 50; 1994, c. 47, s. 48; 2010, c. 31, s. 175; 2011, c. 6, s. 77.
50. Where, on the date of expiry of the time allowed for paying to the Minister the balance of his estimated duties for the fiscal year, the amount paid by an operator as duties payable for a fiscal year is less than the amount of duties payable for that fiscal year, the person liable to pay the duties shall pay interest, at the rate fixed under section 28 of the Tax Administration Act (chapter A-6.002), on the difference between those two amounts, for the period extending from the date of expiry of the time allowed for paying to the Minister the balance of the estimated duties to the day of payment; if no amount has been paid by the operator, the interest is exigible on the total amount of duties payable for the same period.
1975, c. 30, s. 50; 1994, c. 47, s. 48; 2010, c. 31, s. 175.
50. Where, on the date of expiry of the time allowed for paying to the Minister the balance of his estimated duties for the fiscal year, the amount paid by an operator as duties payable for a fiscal year is less than the amount of duties payable for that fiscal year, the person liable to pay the duties shall pay interest, at the rate fixed under section 28 of the Act respecting the Ministère du Revenu (chapter M-31), on the difference between those two amounts, for the period extending from the date of expiry of the time allowed for paying to the Minister the balance of the estimated duties to the day of payment; if no amount has been paid by the operator, the interest is exigible on the total amount of duties payable for the same period.
1975, c. 30, s. 50; 1994, c. 47, s. 48.
50. Where the amount paid by an operator as duties payable for a fiscal year, before the expiry of the time allowed for filing his return, is less than the amount of the duties payable for that year, the person liable to pay the duties shall pay interest at the rate fixed by regulation on the difference between those two amounts, from the expiration of the delay for filing the return to the day of payment; if no amount has been paid by the operator, such interest is exigible on the total amount of duties payable for the same period.
1975, c. 30, s. 50.
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