T-0.1 - Act respecting the Québec sales tax

Section 335.2 Disposition versions

2015-10-26

335.2. A particular person and another person are solidarily liable for all obligations that arise from the application of this Title because of a failure to account for or pay as and when required under this Title an amount of net tax of the particular person or of the other person if that tax is attributable to a supply made at any time between the particular person and the other person and if

(1)  an election under section 334 made jointly by the particular person and the other person

(a)  is in effect at that time, or

(b)  ceased to be in effect before that time but the particular person and the other person are conducting themselves as if the election were in effect at that time; or

(2)  the particular person and the other person purport to have jointly made an election under section 334 before that time and are conducting themselves as if the election were in effect at that time.

2015, c. 24, s. 179.