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I-3 - Taxation Act

Section 1036.1
Disposition versions

Full text
1036.1. (Repealed).
1987, c. 21, s. 73; 1990, c. 7, s. 170; 1992, c. 1, s. 180; 1995, c. 1, s. 170; 1995, c. 63, s. 261; 1996, c. 39, s. 254; 1997, c. 3, s. 71; 2017, c. 29, s. 200.
1036.1. Where a penalty becomes exigible from a corporation as a result of the operation of any of sections 1049.2.4 to 1049.2.4.2, the corporation and its subsidiary corporation referred to in paragraph b of section 965.11.6 are solidarily liable for the payment of the amount of the penalty.
The Minister may assess the subsidiary corporation referred to in the first paragraph at any time in respect of an amount payable under that paragraph, and this Book applies, with the necessary modifications, to the assessment as if it were determined under Title II.
1987, c. 21, s. 73; 1990, c. 7, s. 170; 1992, c. 1, s. 180; 1995, c. 1, s. 170; 1995, c. 63, s. 261; 1996, c. 39, s. 254; 1997, c. 3, s. 71.
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