155. For the purposes of this division, the Board shall apply the rate of interest fixed pursuant to section 28 of the Act respecting the Ministère du Revenu (chapter M-31).
For the purposes of computation of the interest, part of a month is considered a full month.
The interest shall not be capitalized.
1985, c. 34, s. 155; 1991, c. 74, s. 169.