I-3 - Taxation Act

Section 1036 Disposition versions

2017-12-07

1036. If a particular taxpayer and another taxpayer are, under paragraph g of section 595 or any of sections 597.0.15, 1034 to 1034.0.0.4, 1034.1 to 1034.3, 1034.4, 1034.6, 1034.8 and 1034.10, as the case may be, solidarily liable in respect of all or part of a liability of the other taxpayer, the following rules apply:

(a)  a payment by, and on account of the liability of, the particular taxpayer discharges, up to the amount of the payment, their solidary liability; and

(b)  a payment by, and on account of the liability of, the other taxpayer discharges the liability of the particular taxpayer only to the extent that the payment operates to reduce the liability of the other taxpayer to an amount less than the amount in respect of which the particular taxpayer is solidarily liable under paragraph g of section 595 or any of sections 597.0.15, 1034 to 1034.0.0.4, 1034.1 to 1034.3, 1034.4, 1034.6, 1034.8 and 1034.10, as the case may be.

1972, c. 23, s. 761; 1980, c. 13, s. 106; 1988, c. 18, s. 116; 1989, c. 77, s. 106; 1995, c. 1, s. 199; 1996, c. 39, s. 253; 1997, c. 85, s. 275; 1999, c. 83, s. 224; 2000, c. 5, s. 274; 2001, c. 53, s. 232; 2009, c. 5, s. 486; 2009, c. 15, s. 356; 2015, c. 36, s. 151; 2017, c. 1, s. 340; 2017, c. 29, s. 199.

2017-02-08

1036. If a trust and a resident contributor or a resident beneficiary, a joint contributor and another joint contributor, a transferor and a transferee, an individual and a trust, an annuitant and an individual, a taxpayer and another person, a trust and a beneficiary or a taxpayer and a holder are, under paragraph g of section 595 or any of sections 597.0.15, 1034 to 1034.0.0.4, 1034.1 to 1034.3, 1034.4, 1034.6, 1034.8 and 1034.10, as the case may be, solidarily liable in respect of all or part of a liability of the trust to which that paragraph g applies, the joint contributor to which section 597.0.15 applies, the transferor to whom section 1034 applies (in this section referred to as the “transferor concerned”), the transferee to whom section 1034.0.0.3 applies (in this section referred to as the “transferee concerned”), the individual to whom section 1034.0.0.4 applies (in this section referred to as the “other individual”), the annuitant, the taxpayer or the trust, as the case may be, the following rules apply:

(a)  a payment by, and on account of the liability of, the resident contributor or resident beneficiary or the other joint contributor (in this section all referred to as the “particular person”), the transferee to whom section 1034 applies (in this section referred to as the “other transferee”), the transferor to whom section 1034.0.0.3 applies (in this section referred to as the “other transferor”), the trust to which section 1034.0.0.4 applies, the individual, the other person, the beneficiary or the holder, as the case may be, discharges, up to the amount of the payment, their solidary liability; and

(b)  a payment by, and on account of the liability of, the trust to which paragraph g of section 595 applies, the joint contributor to which section 597.0.15 applies, the transferor concerned, the transferee concerned, the other individual, the annuitant, the taxpayer or the trust, discharges the liability of the particular person, the other transferee, the other transferor, the trust to which section 1034.0.0.4 applies, the individual, the other person, the beneficiary or the holder, as the case may be, only to the extent that the payment operates to reduce the liability of the trust to which that paragraph g applies, the joint contributor to which section 597.0.15 applies, the transferor concerned, the transferee concerned, the other individual, the annuitant, the taxpayer or the trust to an amount less than the amount in respect of which the particular person, the other transferee, the other transferor, the trust to which section 1034.0.0.4 applies, the individual, the other person, the beneficiary or the holder is solidarily liable under that paragraph g or any of sections 597.0.15, 1034 to 1034.0.0.4, 1034.1 to 1034.3, 1034.4, 1034.6, 1034.8 and 1034.10, as the case may be.

1972, c. 23, s. 761; 1980, c. 13, s. 106; 1988, c. 18, s. 116; 1989, c. 77, s. 106; 1995, c. 1, s. 199; 1996, c. 39, s. 253; 1997, c. 85, s. 275; 1999, c. 83, s. 224; 2000, c. 5, s. 274; 2001, c. 53, s. 232; 2009, c. 5, s. 486; 2009, c. 15, s. 356; 2015, c. 36, s. 151; 2017, c. 1, s. 340.

2015-12-04

1036. If a trust and a resident contributor or a resident beneficiary, a joint contributor and another joint contributor, a transferor and a transferee, an annuitant and an individual, a taxpayer and another person, a trust and a beneficiary or a taxpayer and a holder are, under paragraph g of section 595 or any of sections 597.0.15, 1034 to 1034.0.0.3, 1034.1 to 1034.3, 1034.4, 1034.6, 1034.8 and 1034.10, as the case may be, solidarily liable in respect of all or part of a liability of the trust to which that paragraph g applies, the joint contributor to which section 597.0.15 applies, the transferor to whom section 1034 applies (in this section referred to as the “transferor concerned”), the transferee to whom section 1034.0.0.3 applies (in this section referred to as the “transferee concerned”), the annuitant, the taxpayer or the trust, as the case may be, the following rules apply:

(a)  a payment by, and on account of the liability of, the resident contributor or resident beneficiary or the other joint contributor (in this section all referred to as the “particular person”), the transferee to whom section 1034 applies (in this section referred to as the “other transferee”), the transferor to whom section 1034.0.0.3 applies (in this section referred to as the “other transferor”), the individual, the other person, the beneficiary or the holder, as the case may be, discharges, up to the amount of the payment, their solidary liability; and

(b)  a payment by, and on account of the liability of, the trust to which paragraph g of section 595 applies, the joint contributor to which section 597.0.15 applies, the transferor concerned, the transferee concerned, the annuitant, the taxpayer or the trust, discharges the liability of the particular person, the other transferee, the other transferor, the individual, the other person, the beneficiary or the holder, as the case may be, only to the extent that the payment operates to reduce the liability of the trust to which that paragraph g applies, the joint contributor to which section 597.0.15 applies, the transferor concerned, the transferee concerned, the annuitant, the taxpayer or the trust to an amount less than the amount in respect of which the particular person, the other transferee, the other transferor, the individual, the other person, the beneficiary or the holder is solidarily liable under that paragraph g or any of sections 597.0.15, 1034 to 1034.0.0.3, 1034.1 to 1034.3, 1034.4, 1034.6, 1034.8 and 1034.10, as the case may be.

1972, c. 23, s. 761; 1980, c. 13, s. 106; 1988, c. 18, s. 116; 1989, c. 77, s. 106; 1995, c. 1, s. 199; 1996, c. 39, s. 253; 1997, c. 85, s. 275; 1999, c. 83, s. 224; 2000, c. 5, s. 274; 2001, c. 53, s. 232; 2009, c. 5, s. 486; 2009, c. 15, s. 356; 2015, c. 36, s. 151.

2009-06-04

1036. If a transferor and a transferee, an annuitant and an individual, a taxpayer and another person, a trust and a beneficiary or a taxpayer and a holder are, under any of sections 1034 to 1034.0.0.3, 1034.1 to 1034.3, 1034.4, 1034.6, 1034.8 and 1034.10, solidarily liable in respect of all or part of a liability of the transferor referred to in section 1034 (in this section referred to as the “transferor concerned”), the transferee referred to in section 1034.0.0.3 (in this section referred to as the “transferee concerned”), the annuitant, the taxpayer or the trust, as the case may be, the following rules apply:

(a)  a payment by, and on account of the liability of, the transferee referred to in section 1034 (in this section referred to as the “other transferee”), the transferor referred to in section 1034.0.0.3 (in this section referred to as the “other transferor”), the individual, the other person, the beneficiary or the holder, as the case may be, discharges, up to the amount of the payment, the solidary liability; and

(b)  a payment by, and on account of the liability of, the transferor concerned, the transferee concerned, the annuitant, the taxpayer or the trust, discharges the liability of the other transferee, the other transferor, the individual, the other person, the beneficiary or the holder, as the case may be, only to the extent that the payment operates to reduce the liability of the transferor concerned, the transferee concerned, the annuitant, the taxpayer or the trust to an amount less than the amount in respect of which the other transferee, the other transferor, the individual, the other person, the beneficiary or the holder is solidarily liable under any of sections 1034 to 1034.0.0.3, 1034.1 to 1034.3, 1034.4, 1034.6, 1034.8 and 1034.10.

1972, c. 23, s. 761; 1980, c. 13, s. 106; 1988, c. 18, s. 116; 1989, c. 77, s. 106; 1995, c. 1, s. 199; 1996, c. 39, s. 253; 1997, c. 85, s. 275; 1999, c. 83, s. 224; 2000, c. 5, s. 274; 2001, c. 53, s. 232; 2009, c. 5, s. 486; 2009, c. 15, s. 356.

2009-05-15

1036. If a transferor and a transferee, an annuitant and an individual, a taxpayer and another person or a trust and a beneficiary are, under any of sections 1034 to 1034.0.0.3, 1034.1 to 1034.3, 1034.4, 1034.6 and 1034.8, solidarily liable in respect of all or part of a liability of the transferor referred to in section 1034 (in this section referred to as the “transferor concerned”), the transferee referred to in section 1034.0.0.3 (in this section referred to as the “transferee concerned”), the annuitant, the taxpayer or the trust, as the case may be, the following rules apply:

(a)  a payment by, and on account of the liability of, the transferee referred to in section 1034 (in this section referred to as the “other transferee”), the transferor referred to in section 1034.0.0.3 (in this section referred to as the “other transferor”), the individual, the other person or the beneficiary, as the case may be, discharges, up to the amount of the payment, the solidary liability; and

(b)  a payment by, and on account of the liability of, the transferor concerned, the transferee concerned, the annuitant, the taxpayer or the trust, discharges the liability of the other transferee, the other transferor, the individual, the other person or the beneficiary, as the case may be, only to the extent that the payment operates to reduce the liability of the transferor concerned, the transferee concerned, the annuitant, the taxpayer or the trust to an amount less than the amount in respect of which the other transferee, the other transferor, the individual, the other person or the beneficiary is solidarily liable under any of sections 1034 to 1034.0.0.3, 1034.1 to 1034.3, 1034.4, 1034.6 and 1034.8.

1972, c. 23, s. 761; 1980, c. 13, s. 106; 1988, c. 18, s. 116; 1989, c. 77, s. 106; 1995, c. 1, s. 199; 1996, c. 39, s. 253; 1997, c. 85, s. 275; 1999, c. 83, s. 224; 2000, c. 5, s. 274; 2001, c. 53, s. 232; 2009, c. 5, s. 486.

2006-03-01

1036. Where a transferor and a transferee, an annuitant and an individual or a taxpayer and another person are, by virtue of any of sections 1034, 1034.0.0.1, 1034.0.0.2, 1034.1 to 1034.3, 1034.4 and 1034.6, solidarily liable in respect of all or part of a liability of the transferor, annuitant or taxpayer, as the case may be, the following rules apply:

(a)  a payment by the transferee, the individual or the other person, as the case may be, on account of his liability, discharges up to the amount of the payment, the solidary liability;

(b)  a payment on account of his liability by the transferor, the annuitant or the taxpayer, discharges the liability of the transferee, the individual or the other person, as the case may be, only to the extent that the payment operates to reduce the transferor’s, annuitant’s or taxpayer’s liability to an amount less than the amount in respect of which the transferee, the individual or the other person is solidarily liable by virtue of any of sections 1034, 1034.0.0.1, 1034.0.0.2, 1034.1 to 1034.3, 1034.4 and 1034.6.

1972, c. 23, s. 761; 1980, c. 13, s. 106; 1988, c. 18, s. 116; 1989, c. 77, s. 106; 1995, c. 1, s. 199; 1996, c. 39, s. 253; 1997, c. 85, s. 275; 1999, c. 83, s. 224; 2000, c. 5, s. 274; 2001, c. 53, s. 232.