Revenu Québec charges interest on any payment (or partial payment) that is made after the due date. The rate of interest, which is capitalized daily, is calculated using the prescribed method and published in the Gazette officielle du Québec.
If the instalment corresponds to 90% or more of the amount the corporation should have paid, interest is calculated in accordance with the rate in force for the period in question.
If the instalment is less than 90% of the amount the corporation should have paid, additional interest at 10%, capitalized daily, is applied.