82.2. All sums levied under subparagraph c of section 82 and the amount of the contributions or assessments collected under subparagraph f of section 82 shall bear interest, from the date on which they are exigible, at a rate fixed by regulation under section 28 of the Act respecting the Ministère du Revenu (chapter M-31).
For the purpose of computing interest, any portion of a month is considered a full month.
The interest is not capitalized.