24.0.1. Where a corporation has omitted to remit to the Minister an amount referred to in section 24 or to deduct, withhold or collect an amount that it was required to deduct, withhold or collect under a fiscal law, or to pay its employer’s contribution under the Act respecting the Québec Pension Plan (chapter R-9), the Act respecting parental insurance (chapter A-29.011), the Act respecting labour standards (chapter N-1.1), the Act to promote workforce skills development and recognition (chapter D-8.3) or the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), its directors in office on the date of the omission shall become solidary debtors with the corporation for that amount and for interest and penalties related thereto in the following cases:
(a) where the writ of execution in respect of the corporation is returned unfulfilled in whole or in part following a judgment rendered in favour of the Deputy Minister under section 13;
(b) where the corporation is subject to a winding-up order or becomes bankrupt within the meaning of the Bankruptcy and Insolvency Act (Revised Statutes of Canada, 1985, chapter B-3) and where a claim is filed;
(c) where the corporation has instituted proceedings for its liquidation or dissolution, or where it has been dissolved.
In addition, if a corporation has obtained an amount as a net tax refund within the meaning of the Act respecting the Québec sales tax (chapter T-0.1) without being entitled to the amount and the corporation has omitted to remit the amount to the Minister, its directors in office on the date on which it obtained the refund become solidary debtors with the corporation for that amount and for the related interest and penalties in the cases described in the first paragraph.
Sections 1005 to 1014, 1051 and 1052 of the Taxation Act (chapter I-3) apply, with the necessary modifications.
1986, c. 16, s. 1; 1992, c. 1, s. 214; 1991, c. 67, s. 568; 1994, c. 46, s. 11; 1995, c. 1, s. 204, s. 362; 1995, c. 49, s. 241; 1995, c. 63, s. 279; 1997, c. 14, s. 298; 1997, c. 85, s. 361; 1999, c. 89, s. 53; 2004, c. 4, s. 20; 2001, c. 9, s. 132; 2007, c. 3, s. 68; 2007, c. 12, s. 307.