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R-13 - Watercourses Act

Section 69.4
Disposition versions

Full text
69.4. Where the amount paid by a person subject to this division, as the charge payable for a year, before the expiry of the time allowed for the filing of the report, is less than the amount of the charge payable for that year, the person liable to pay the charge shall pay interest at the rate fixed in 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 expiration of the time for filing the report to the day of payment; if no amount has been paid by that person, such interest is exigible, for the same period, on the total amount of the charge payable for that year.
1982, c. 22, s. 3; 1999, c. 12, s. 4; 2010, c. 31, s. 175.
69.4. Where the amount paid by a person subject to this division, as the charge payable for a year, before the expiry of the time allowed for the filing of the report, is less than the amount of the charge payable for that year, the person liable to pay the charge shall pay interest at the rate fixed in 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 expiration of the time for filing the report to the day of payment; if no amount has been paid by that person, such interest is exigible, for the same period, on the total amount of the charge payable for that year.
1982, c. 22, s. 3; 1999, c. 12, s. 4.
69.4. Where the amount paid by a person subject to this division, as the charge or contribution payable for a year, before the expiry of the time allowed for the filing of the report, is less than the amount of the charge or contribution payable for that year, the person liable to pay the charge or contribution shall pay interest at the rate fixed in 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 expiration of the time for filing the report to the day of payment; if no amount has been paid by that person, such interest is exigible, for the same period, on the total amount of the charge or contribution payable for that year.
1982, c. 22, s. 3.
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