323. For the purposes of this chapter, the Commission shall apply for any year the rate of interest fixed according to the first paragraph of section 28 of the Act respecting the Ministère du Revenu (chapter M-31) in force on 30 September of the previous year.
The rate of interest is apportioned monthly and remains the same for every month of the year.
For the purposes of computing interest, any part of a month is considered a whole month.
The interest is not capitalized.
1985, c. 6, s. 323; 1992, c. 11, s. 30.