51.2. A payment by the transferor affects the transferee’s liability only where that payment operates to reduce the aggregate of the amounts referred to in subparagraph 2 of the first paragraph of section 51.1 to an amount that is less than the amount in respect of which the transferee is solidarily liable under the provisions of section 51.1.
In that case, the transferee’s solidary liability is reduced to that lesser amount.
2001, c. 55, s. 11; I.N. 2019-10-01.