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F-2.1 - Act respecting municipal taxation

Section 227
Disposition versions

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227. Where a legal person contemplated in section 222 ceases to exist owing to an amalgamation, within the meaning of section 544 of the Taxation Act (chapter I-3), before paying the tax for which it is debtor under the said section 222, the obligations binding on the legal person that ceases to exist are binding on the legal person resulting from the amalgamation.
Where a legal person contemplated in section 222 ceases to exist for any other reason, before paying the tax, the obligations binding on the legal person are binding solidarily on its directors in office at the time when it ceases to exist.
1979, c. 72, s. 227; 1995, c. 1, s. 5; 1999, c. 40, s. 133; 2005, c. 23, s. 23.
227. Where a legal person contemplated in section 221 or 222 ceases to exist owing to an amalgamation, within the meaning of section 544 of the Taxation Act (chapter I-3), before paying the tax for which it is debtor under the said section 221 or 222, the obligations binding on the legal person that ceases to exist are binding on the legal person resulting from the amalgamation.
Where a legal person contemplated in section 221 or 222 ceases to exist for any other reason, before paying the tax, the obligations binding on the legal person are binding solidarily on its directors in office at the time when it ceases to exist.
1979, c. 72, s. 227; 1995, c. 1, s. 5; 1999, c. 40, s. 133.
227. Where a corporation contemplated in section 221 or 222 ceases to exist owing to an amalgamation, within the meaning of section 544 of the Taxation Act (chapter I-3), before paying the tax for which it is debtor under the said section 221 or 222, the obligations binding on the corporation that ceases to exist are binding on the corporation resulting from the amalgamation.
Where a corporation contemplated in section 221 or 222 ceases to exist for any other reason, before paying the tax, the obligations binding on the corporation are binding solidarily on its directors in office at the time when it ceases to exist.
1979, c. 72, s. 227; 1995, c. 1, s. 5.
227. Where a corporation contemplated in section 221 or 222 ceases to exist owing to an amalgamation, within the meaning of section 544 of the Taxation Act (chapter I-3), before paying the tax for which it is debtor under the said section 221 or 222, the obligations binding on the corporation that ceases to exist are binding on the corporation resulting from the amalgamation.
Where a corporation contemplated in section 221 or 222 ceases to exist for any other reason, before paying the tax, the obligations binding on the corporation are binding on its directors in office at the time when it ceases to exist, jointly and severally.
1979, c. 72, s. 227.
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