24.1. Where a person transfers a debt including an amount of duties which must be but are not paid to the Minister in accordance with a fiscal law, the transferee is substituted for the transferor and becomes debtor to the Minister for such amount and, as the case may be, for the penalties and interest.
As such, he shall pay the sums due under the first paragraph to the Minister on behalf of the transferor, under the same terms and conditions and within the same delays as those the latter would have been bound to observe had the said transfer not occurred. However, in the case of a debt arising prior to the transfer, such terms and conditions begin to apply and such delays begin to run, with regard to the transferee, from the date of the transfer.
Sections 1005 to 1014, 1030, 1041 and 1044, 1051 to 1062 and 1066 to 1079 of the Taxation Act (chapter I-3) apply mutatismutandis.
1978, c. 25, s. 9; 1980, c. 11, s. 68.