In force: 2018-09-20
299. The amounts of the duties and fees payable are adjusted on 1 April of each year according to the same rate resulting from the application of section 83.3 of the Financial Administration Act (chapter A-6.001). Despite the foregoing, the amounts are not adjusted where, in the preceding year, they were fixed or increased otherwise than under that provision.
Adjusted amounts are reduced to the nearest dollar where they contain a fraction of a dollar less than $0.50. They are increased to the nearest dollar where they contain a fraction of a dollar equal to or greater than $0.50. The application of the rounding rule may not operate to decrease the amounts to below their pre-adjustment level.
If an adjusted amount cannot be rounded to the nearest dollar, the annual adjustments are deferred and accumulated until the amounts payable include a decimal of 0.5 or more.
The Minister publishes the result of the adjustment in Part 1 of the Gazette officielle du Québec.