A-6.002 - Tax Administration Act

Full text
14.0.1. Notwithstanding the fifth paragraph of section 14, an offender who is a receiver within the meaning of section 310 of the Act respecting the Québec sales tax (chapter T-0.1) shall not be personally liable for amounts payable or remittable by him under that Act in his capacity as receiver on behalf of another person for a reporting period subsequent to the reporting period during which the distribution took place.
1994, c. 22, s. 351.