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I-3 - Taxation Act

Section 1037
Disposition versions

Full text
1037. Any tax that is unpaid by a taxpayer on the taxpayer’s balance-due day for the year shall bear interest at the rate fixed under section 28 of the Tax Administration Act (chapter A-6.002), from the taxpayer’s balance-due day to the day of payment.
1972, c. 23, s. 762; 1972, c. 26, s. 73; 1993, c. 19, s. 132; 1997, c. 31, s. 121; 2010, c. 31, s. 175.
1037. Any tax that is unpaid by a taxpayer on the taxpayer’s balance-due day for the year shall bear interest at the rate fixed under section 28 of the Act respecting the Ministère du Revenu, from the taxpayer’s balance-due day to the day of payment.
1972, c. 23, s. 762; 1972, c. 26, s. 73; 1993, c. 19, s. 132; 1997, c. 31, s. 121.
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