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A-6.002, r. 1 - Regulation respecting fiscal administration

Section 9.0.6r12
Disposition versions

Full text
9.0.6R12. Notwithstanding the first paragraph of section 28 and section 28.1 of the Act, where the International Fuel Tax Agreement provides for the payment of interest in respect of an amount of tax payable, that amount bears interest at the rate determined, and in accordance with the rules provided for in sections R1230.100 and R1230.200 of the Agreement.
However, the interest rate provided for in the first paragraph of section 28 of the Act applies commencing on the first day of the month following the month in which the return is filed.
O.C. 1216-97, s. 53; O.C. 1466-98, s. 11.
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