Acts and Regulations

84-66 - General

Section 15
Disposition versions

Full text
15For the purposes of section 67 of the Act, the rate of interest per year on the amount unpaid of an assessment shall be the greater of
(a) three percent, and
(b) the Bank of Canada rate at the time such amount became due plus three percent, to a maximum of eighteen percent.
2020-26; 2021-63
15For the purposes of section 67 of the Act, the rate of interest per year on the amount unpaid of an assessment is 0%.
2020-26
15For the purposes of section 67 of the Act, the rate of interest per year on the amount unpaid of an assessment is the Bank of Canada rate at the time such amount became due plus three percent, to a maximum of eighteen percent.