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I-3 - Taxation Act
Section 1086.10
Disposition versions
1086.10. An individual shall pay, for a taxation year, a tax equal to the aggregate of all amounts each of which is an amount paid in advance by the Minister to the individual for that year under section 1029.8.61.6.
If applicable, the individual and the individual’s eligible spouse for the year are solidarily liable for the payment of the tax payable under the first paragraph and, in that respect, a payment by the individual affects the liability of the eligible spouse only to the extent that the payment operates to reduce the individual’s liability to an amount less than the amount in respect of which the eligible spouse is solidarily liable under this paragraph.
1086.10. An individual shall pay, for a taxation year, a tax equal to the aggregate of all amounts each of which is an amount paid in advance by the Minister to the individual for that year under section 1029.8.61.6.
1086.10. Every individual who received, or whose legal representative received, an advance payment made by the authorized manager for a taxation year under section 1029.8.61.6 shall pay for the year a tax equal to the aggregate of all amounts each of which is an amount of the advance payment.
1086.10. Every individual to whom an advance payment was made by the authorized manager for a taxation year under section 1029.8.61.6 shall pay for the year a tax equal to the aggregate of all amounts each of which is an amount of the advance payment.
