Ministère de l'Emploi et de la Solidarité sociale
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A-6.002 - Tax Administration Act

Section 14.6
Disposition versions

Full text
14.6. A payment by the transferor affects the transferee’s solidary liability only where that payment operates to reduce the aggregate of the amounts contemplated in subparagraph b of the first paragraph of section 14.4 to an amount less than the amount in respect of which the transferee is, by the said section 14.4, made solidarily liable.
In this event, the transferee’s solidary liability is reduced to that lesser amount.
1989, c. 77, s. 108; 1995, c. 1, s. 203.
14.6. A payment by the transferor affects the transferee’s joint and several liability only where that payment operates to reduce the aggregate of the amounts contemplated in subparagraph b of the first paragraph of section 14.4 to an amount less than the amount in respect of which the transferee is, by the said section 14.4, made jointly and severally liable.
In this event, the transferee’s several liability is reduced to that lesser amount.
1989, c. 77, s. 108.
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