7.18.2. Interest is computed at the rates in Schedules II and III of the Act, according to the periods of application of those rates provided for in the sections concerned in the Act. Where the sections do not provide the date on which interest ceases to accrue, the interest is computed up to the first day of the month in which the refund is made.
T.B. 207218, s. 1; T.B. 213343, s. 2.