I-3 - Taxation Act

Section 1029.8.116.32 Disposition versions

2015-12-04

1029.8.116.32. If, for a particular payment period or for a particular month preceding 1 July 2016, the Minister has refunded to an individual, or allocated to one of the individual’s liabilities, an amount exceeding that to which the individual was entitled in respect of the amount that, for that period or for that month, as the case may be, is deemed under section 1029.8.116.16 to be an overpayment of the individual’s tax payable, the individual and the person who at the end of the base year relating to that period or to that particular month, as the case may be, is the individual’s cohabiting spouse with whom the individual ordinarily lives are solidarily liable for the payment of the excess amount.

However, nothing in this section limits the liability of the individual or of that person under any other provision of this Act.

2011, c. 1, s. 89; 2015, c. 36, s. 143.

2011-02-17

1029.8.116.32. If, for a particular month, the Minister has refunded to an individual, or allocated to another of the individual’s liabilities, an amount exceeding that to which the individual was entitled in respect of an amount that, for that month, is deemed under section 1029.8.116.16 to be an overpayment of the individual’s tax payable for a taxation year, the individual and the person who at the beginning of the particular month is the individual’s cohabiting spouse with whom the individual ordinarily lives are solidarily liable for the payment of the excess amount.

However, nothing in this section limits the liability of the individual or of that person under any other provision of this Act.

2011, c. 1, s. 89.