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I-3 - Taxation Act
Section 1029.8.61.45
Disposition versions
1029.8.61.45. Where, for a taxation year, Retraite Québec has paid an amount as or on account of a family allowance to an individual or has allocated an amount to another of the individual’s liabilities, and that amount is greater than the amount that should have been paid or allocated, the individual and the person who, at the end of the year, is the individual’s cohabiting spouse are solidarily liable in respect of the payment to the Minister of that excess amount, to the extent that it may reasonably be considered that the excess amount relates to the application of section 1029.8.61.18 and that the person was the individual’s cohabiting spouse at the time the payment was made.
However, nothing in this section limits the liability of the individual or of the individual’s cohabiting spouse for the year, where applicable, under any other provision of this Act.
1029.8.61.45. Where, for a taxation year, Retraite Québec has paid an amount as or on account of a child assistance payment to an individual or has allocated an amount to another of the individual’s liabilities, and that amount is greater than the amount that should have been paid or allocated, the individual and the person who, at the end of the year, is the individual’s cohabiting spouse are solidarily liable in respect of the payment to the Minister of that excess amount, to the extent that it may reasonably be considered that the excess amount relates to the application of section 1029.8.61.18 and that the person was the individual’s cohabiting spouse at the time the payment was made.
However, nothing in this section limits the liability of the individual or of the individual’s cohabiting spouse for the year, where applicable, under any other provision of this Act.
1029.8.61.45. Where, for a taxation year, the Board has paid an amount as or on account of a child assistance payment to an individual or has allocated an amount to another of the individual’s liabilities, and that amount is greater than the amount that should have been paid or allocated, the individual and the person who, at the end of the year, is the individual’s cohabiting spouse are solidarily liable in respect of the payment to the Minister of that excess amount, to the extent that it may reasonably be considered that the excess amount relates to the application of section 1029.8.61.18 and that the person was the individual’s cohabiting spouse at the time the payment was made.
However, nothing in this section limits the liability of the individual or of the individual’s cohabiting spouse for the year, where applicable, under any other provision of this Act.
