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A-6.002 - Tax Administration Act
Section 24.0.3
Disposition versions
24.0.3. Where a person is vested with the power to authorize or cause a payment to be made for another person of an amount that is subject to deduction at source under section 1015 of the Taxation Act (chapter I-3) and agrees to or causes the amount to be paid, allocated, granted or awarded by or on behalf of the other person, the person is solidarily liable with the other person for any sum required to be deducted or withheld from that amount under the Taxation Act, the Act respecting the Québec Pension Plan (chapter R-9), the Act respecting parental insurance (chapter A-29.011) or the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5).
24.0.3. Where a person is vested with the power to authorize or cause a payment to be made for another person of an amount that is subject to deduction at source under section 1015 of the Taxation Act (chapter I‐3) and the person authorizes or causes the amount to be paid, allocated, granted or awarded by or on behalf of the other person, the person is solidarily liable with the other person for any sum required to be deducted or withheld from that amount under the Taxation Act, the Act respecting the Québec Pension Plan (chapter R‐9) or the Act respecting parental insurance (chapter A‐29.011).
24.0.3. Where a person is vested with the power to authorize or cause a payment to be made for another person of an amount that is subject to deduction at source under section 1015 of the Taxation Act (chapter I‐3) and the person authorizes or causes the amount to be paid, allocated, granted or awarded by or on behalf of the other person, the person is solidarily liable with the other person for any sum required to be deducted or withheld from that amount under the Taxation Act or the Act respecting the Québec Pension Plan (chapter R‐9).
