T-0.1 - Act respecting the Québec sales tax

Section 313 Disposition versions

1998-06-12

313. The person and the receiver are solidarily liable for the payment or remittance of all amounts that become payable or remittable by the person before or during the period during which the receiver is acting as receiver of the person to the extent that the amounts can reasonably be considered to relate to the relevant assets of the receiver or to the businesses, affairs, properties or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person at the time the amounts became payable or remittable, as the case may be.

Notwithstanding the first paragraph, the following rules apply:

(1)  the receiver is liable for the payment or remittance of amounts that became payable or remittable before that period only to the extent of the property and money of the person in possession or under the control and management of the receiver after

(a)  satisfying the claims of creditors whose claims ranked, on the particular day, in priority to the claim of the State in respect of the amounts, and

(b)  paying any amounts that the receiver is required to pay to a trustee in bankruptcy of the person;

(2)  the person is not liable for the remittance of any tax collected or collectible by the receiver; and

(3)  the payment or remittance by the person or the receiver of an amount in respect of the liability shall discharge the liability to the extent of that amount.

1991, c. 67, s. 313; 1994, c. 22, s. 532; 1995, c. 63, s. 510; 1998, c. 16, s. 304.

1995-12-15

313. The person and the receiver are solidarily liable for the payment or remittance of all amounts that become payable or remittable by the person before or during the period during which the receiver is acting as receiver of the person to the extent that the amounts can reasonably be considered to relate to the relevant assets of the receiver or to the businesses, affairs, properties or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person at the time the amounts became payable or remittable, as the case may be.

Notwithstanding the first paragraph, the following rules apply:

(1)  the receiver is liable for the payment or remittance of amounts that became payable or remittable before that period only to the extent of the property and money of the person in possession or under the control and management of the receiver after

(a)  satisfying the claims of creditors whose claims ranked, on the particular day, in priority to the claim of the Crown in respect of the amounts, and

(b)  paying any amounts that the receiver is required to pay to a trustee in bankruptcy of the person;

(2)  the person is not liable for the remittance of any tax collected or collectible by the receiver; and

(3)  the payment or remittance by the person or the receiver of an amount in respect of the liability shall discharge the liability to the extent of that amount.

1991, c. 67, s. 313; 1994, c. 22, s. 532; 1995, c. 63, s. 510.

1994-06-17

313. The person and the receiver are jointly and severally liable for the payment or remittance of all amounts that become payable or remittable by the person before or during the period during which the receiver is acting as receiver of the person to the extent that the amounts can reasonably be considered to relate to the relevant assets of the receiver or to the businesses, affairs, properties or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person at the time the amounts became payable or remittable, as the case may be.

Notwithstanding the first paragraph, the following rules apply:

(1)  the receiver is liable for the payment or remittance of amounts that became payable or remittable before that period only to the extent of the property and money of the person in possession or under the control and management of the receiver after

(a)  satisfying the claims of creditors whose claims ranked, on the particular day, in priority to the claim of the Crown in respect of the amounts, and

(b)  paying any amounts that the receiver is required to pay to a trustee in bankruptcy of the person;

(2)  the person is not liable for the remittance of any tax collected or collectible by the receiver; and

(3)  the payment or remittance by the person or the receiver of an amount in respect of the liability shall discharge the joint liability to the extent of that amount.

1991, c. 67, s. 313; 1994, c. 22, s. 532.

1992-07-01

313. The person and the receiver are jointly and severally liable for the payment of any tax payable by the person before that time or during the period during which the receiver is acting as receiver for the person, and for the remittance of any tax collected by the person before that time or during that period.

Notwithstanding the first paragraph, the receiver is liable for the payment of tax payable before that time and the remittance of tax collected before that time only to the extent of the property of the person in possession or under the control and management of the receiver.

The payment by either of them of an amount in respect of the liability shall discharge the joint liability to the extent of the amount of the payment.

1991, c. 67, s. 313.