Ministère de l'Emploi et de la Solidarité sociale
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I-3 - Taxation Act

Section 1049.14.33
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Full text
1049.14.33. Where a particular corporation and another corporation are, under section 1049.14.30 or 1049.14.31, solidarily liable in respect of all or part of a liability of the other corporation, the following rules apply:
(a)  a payment by, and on account of the liability of, the particular corporation discharges, up to the amount of the payment, their solidary liability; and
(b)  a payment by, and on account of the liability of, the other corporation discharges the liability of the particular corporation only to the extent that the payment operates to reduce the liability of the other corporation to an amount less than the amount in respect of which the particular corporation is solidarily liable under section 1049.14.30 or 1049.14.31, as the case may be.
2021, c. 18, s. 148.
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