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I-3 - Taxation Act
Section 1034.4
Disposition versions
1034.4. Where, for a taxation year, the Minister has refunded an amount to an individual or has applied an amount to another of the individual’s liabilities, and that amount is greater than the amount that should have been refunded or applied, the individual and the person who, for the year, is the individual’s eligible spouse are solidarily liable for payment of that excess amount, to the extent that the excess amount may reasonably be considered to relate to the application of section 1029.8.105, as it read before being repealed.
However, nothing in this section limits the liability of the individual or the individual’s eligible spouse for the year, where applicable, under any other provision of this Act.
1034.4. Where, for a taxation year, the Minister has refunded an amount to an individual or has applied an amount to another of the individual’s liabilities, and that amount is greater than the amount that should have been refunded or applied, the individual and the person who, for the year, is the individual’s eligible spouse are solidarily liable for payment of that excess amount, to the extent that the excess amount may reasonably be considered to relate to the application of section 1029.8.105.
However, nothing in this section limits the liability of the individual or the individual’s eligible spouse for the year, where applicable, under any other provision of this Act.
