Interest is capitalized daily on amounts owing.

The interest rate that applies to amounts owed to Revenu Québec is determined on the basis of the mean of the base rates for bank loans to businesses. These rates are published by the Bank of Canada on the last Wednesday of the second month of each quarter and take effect the following quarter. The result is rounded off to the nearest whole number (with one-half being rounded down), and increased by 3%.

Period	Rate in effect
January 1 – March 31, 2025	9%
October 1 – December 31, 2024	10%
July 1 – September 30, 2024	10%
April 1 – June 30, 2024	10%
January 1 – March 31, 2024	10%
October 1 – December 31, 2023	10%
July 1 – September 30, 2023	10%
April 1 – June 30, 2023	10%
January 1 – March 31, 2023	9%
October 1 – December 31, 2022	7%
July 1 – September 30, 2022	6%
April 1 – June 30, 2022	5%
January 1 – March 31, 2022	5%
October 1 – December 31, 2021	5%
July 1 – September 30, 2021	5%
April 1 – June 30, 2021	5%
January 1 – March 31, 2021	5%
October 1 – December 31, 2020	5%
July 1 – September 30, 2020	6%
April 1 – June 30, 2020	7%
January 1 – March 31, 2020	7%
October 1 – December 31, 2019	7%
July 1 – September 30, 2019	7%
April 1 – June 30, 2019	7%
January 1 – March 31, 2019	7%
October 1 – December 31, 2018	7%
July 1 – September 30, 2018	6%
April 1 – June 30, 2018	6%
January 1 – March 31, 2018	6%
October 1 – December 31, 2017	6%
July 1 – September 30, 2017	6%
April 1 – June 30, 2017	6%
January 1 – March 31, 2017	6%
October 1 – December 31, 2016	6%
July 1 – September 30, 2016	6%
April 1 – June 30, 2016	6%
January 1 – March 31, 2016	6%
October 1 – December 31, 2015	6%
July 1 – September 30, 2015	6%
April 1 – June 30, 2015	6%
January 1 – March 31, 2015	6%
October 1 – December 31, 2014	6%
July 1 – September 30, 2014	6%
April 1 – June 30, 2014	6%
January 1 – March 31, 2014	6%
October 1 – December 31, 2013	6%
July 1 – September 30, 2013	6%
April 1 – June 30, 2013	6%
January 1 – March 31, 2013	6%
October 1 – December 31, 2012	6%
July 1 – September 30, 2012	6%
April 1 – June 30, 2012	6%
January 1 – March 31, 2012	6%
October 1 – December 31, 2011	6%
July 1 – September 30, 2011	6%
April 1 – June 30, 2011	6%
January 1 – March 31, 2011	6%
October 1 – December 31, 2010	6%
July 1 – September 30, 2010	5%
April 1 – June 30, 2010	5%
January 1 – March 31, 2010	5%
October 1 – December 31, 2009	5%
July 1 – September 30, 2009	5%
April 1 – June 30, 2009	6%
January 1 – March 31, 2009	7%
October 1 – December 31, 2008	8%
July 1 – September 30, 2008	8%
April 1 – June 30, 2008	9%
January 1 – March 31, 2008	9%
October 1 – December 31, 2007	9%
July 1 – September 30, 2007	9%
April 1 – June 30, 2007	9%
January 1 – March 31, 2007	9%
October 1 – December 31, 2006	9%
July 1 – September 30, 2006	9%
April 1 – June 30, 2006	8%
January 1 – March 31, 2006	8%
October 1 – December 31, 2005	7%
July 1 – September 30, 2005	7%
April 1 – June 30, 2005	7%
January 1 – March 31, 2005	7%
October 1 – December 31, 2004	7%
July 1 – September 30, 2004	7%
April 1 – June 30, 2004	7%
January 1 – March 31, 2004	7%
October 1 – December 31, 2003	8%
July 1 – September 30, 2003	8%
April 1 – June 30, 2003	7%
January 1 – March 31, 2003	7%
October 1 – December 31, 2002	7%
July 1 – September 30, 2002	7%
April 1 – June 30, 2002	7%
January 1 – March 31, 2002	8%
October 1 – December 31, 2001	9%
July 1 – September 30, 2001	10%
April 1 – June 30, 2001	10%
January 1 – March 31, 2001	10%