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Summary
- General information
- Rates respecting debts
- Rates respecting refunds
- Penalties
Refunds
Interest is capitalized daily on refunds granted under Québec tax laws.
Up to December 31, 1999, the interest rate applicable to refunds payable by Revenu Québec corresponded to the rate on Québec Savings Bonds in effect on the first day of the third month of the preceding quarter, as published in the Gazette officielle du Québec.
Since January 1, 2000, the interest rate applicable to refunds is the same, for each quarter, as the rate in effect on the first day of the third month of the preceding quarter, with respect to the most recent issue of Québec Savings Bonds.
| Period | Rate in effect |
| January 1 – March 31, 2007 | 3.25% |
| October 1 – December 31, 2006 | 3.25% |
| July 1 – September 30, 2006 | 3.25% |
| April 1 – June 30, 2006 | 2% |
| January 1 – March 31, 2006 | 2% |
| October 1 – December 31, 2005 | 1.55% |
| July 1 – September 30, 2005 | 1.55% |
| April 1 – June 30, 2005 | 1.65% |
| January 1 – March 31, 2005 | 1.50% |
| October 1 – December 31, 2004 | 1.25% |
| July 1 – September 30, 2004 | 1.25% |
| April 1 – June 30, 2004 | 2% |
| January 1 – March 31, 2004 | 2% |
| October 1 – December 31, 2003 | 2% |
| July 1 – September 30, 2003 | 2% |
| April 1 – June 30, 2003 | 2% |
| January 1 – March 31, 2003 | 2% |
| October 1 – December 31, 2002 | 1.35% |
| July 1 – September 30, 2002 | 1.35% |
| April 1 – June 30, 2002 | 3.35% |
| January 1 – March 31, 2002 | 3.35% |
| October 1 – December 31, 2001 | 3.35% |
| July 1 – September 30, 2001 | 3.35% |
| April 1 – June 30, 2001 | 4.85% |
| January 1 – March 31, 2001 | 4.85% |
| October 1 – December 31, 2000 | 4.75% |
| July 1 – September 30, 2000 | 4.75% |
| April 1 – June 30, 2000 | 4.40% |
| January 1 – March 31, 2000 | 4.40% |
| October 1 – December 31, 1999 | 4.25% |
| July 1 – September 30, 1999 | 3.85% |
| April 1 – June 30, 1999 | 4.25% |
| January 1 – March 31, 1999 | 4.25% |
Rates respecting refunds for the five years prior to 1999
| Period | Rate in effect |
| January 1 – March 31, 1999 | 4.25% |
| October 1 – December 31, 1998 | 4% |
| July 1 – September 30, 1998 | 4% |
| April 1 – June 30, 1998 | 3.25% |
| January 1 – March 31, 1998 | 3.25% |
| October 1 – December 31, 1997 | 3.25% |
| July 1 – September 30, 1997 | 3.25% |
| April 1 – June 30, 1997 | 4.5% |
| January 1 – March 31, 1997 | 4.5% |
| October 1 – December 31, 1996 | 4.5% |
| July 1 – September 30, 1996 | 4.5% |
| April 1 – June 30, 1996 | 6.25% |
| January 1 – March 31, 1996 | 6.25% |
| October 1 – December 31, 1995 | 6.25% |
| July 1 – September 30, 1995 | 6.25% |
| April 1 – June 30, 1995 | 6.25% |
| January 1 – March 31, 1995 | 6.25% |
| October 1 – December 31, 1994 | 5.5% |
| July 1 – September 30, 1994 | 5.5% |
