T-0.1 - Act respecting the Québec sales tax

Section 450.0.10 Disposition versions

2011-12-09

450.0.10. Where a participating employer of a pension plan is required to add an amount in determining its net tax under subparagraph 4 of the first paragraph of section 450.0.4 or 450.0.7 as a consequence of the issuance of a tax adjustment note under section 450.0.2 or 450.0.5 to a pension entity of the pension plan, the participating employer and the pension entity are solidarily liable to pay the amount to the Minister.

2011, c. 34, s. 155.