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I-3 - Taxation Act

Section 1029.8.61.47
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1029.8.61.47. Where an individual and the individual’s cohabiting spouse are, under section 1029.8.61.45, solidarily liable in respect of all or part of a liability of the individual, a payment by the individual affects the solidary liability of the cohabiting spouse only to the extent that the payment operates to reduce the individual’s liability to an amount less than the amount in respect of which the cohabiting spouse is solidarily liable under section 1029.8.61.45.
2005, c. 1, s. 257.
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