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T-0.1 - Act respecting the Québec sales tax

Section 324.10
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324.10. A trustee of a trust is solidarily liable with the trust and each of the other trustees, if any, for the payment or remittance of all amounts that become payable or remittable by the trust before or during the period during which the trustee acts as trustee of the trust.
Notwithstanding the first paragraph, the trustee is liable for the payment or remittance of amounts that became payable or remittable before the period only to the extent of the value of the property and money of the trust under the control of the trustee.
1997, c. 85, s. 614.
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