T-0.1 - Act respecting the Québec sales tax

Section 470.8 Disposition versions

2015-10-21

470.8. If a manager and two or more investment plans have made an election under the first or third paragraph of section 470.5, as the case may be, and, on a day on which the election is effective, the manager is required to file a joint return for the reporting periods of those investment plans in accordance with the fourth paragraph of that section or the manager files a joint return for the reporting periods of the investment plans, the manager and the investment plans are solidarily liable for any amount owing for those reporting periods on account of the net tax and for any interest or penalties in respect of such an amount or in respect of the filing of the return.

2015, c. 21, s. 780.