TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

OVERDUE TAX [1 record]

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Record 1 1995-05-18

English

Subject field(s)
  • Taxation
  • Public Sector Budgeting
CONT

The rate of interest currently charged on overdue taxes and paid on refunds during a calendar quarter is the average yield on the three-month Treasury bills sold in the first month of the preceding quarter, rounded up to the nearest percentage point, plus 2 percentage points.

Key term(s)
  • overdue tax

French

Domaine(s)
  • Fiscalité
  • Budget des collectivités publiques
CONT

L'intérêt présentement exigé sur les impôts impayés et celui versé sur les remboursements pendant un trimestre donné correspond au rendement moyen des bons du Trésor de trois mois vendus au cours du premier mois du trimestre précédent, arrondi au pourcentage le plus près, plus deux points.

Key term(s)
  • impôt impayé

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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