34.2. Where an amount, other than an amount relating to the contribution contemplated in subdivision 3, is refunded or applied to another liability, interest shall be paid on such amount, at the rate fixed under section 28 of the Act respecting the Ministère du Revenu (chapter M-31) and for the period determined in section 30 of the said Act.
1988, c. 4, s. 157; 1993, c. 64, s. 223.