13

13 Amounts remitted or refunded to be rounded up

If an amount of any of the following that is to be refunded or remitted under the Act is not a multiple of 5 cents, the amount is to be increased to the nearest multiple of 5 cents: (a) surcharge; (b) advance instalment; (c) general interest charge payable under section 21 or 22 of the Act; (d) late payment penalty.