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I-3 - Taxation Act

Section 979.15
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Full text
979.15. (Repealed).
1985, c. 25, s. 143; 1995, c. 1, s. 199; 1997, c. 31, s. 90; 2007, c. 12, s. 98.
979.15. A clearing member who, during a taxation year, fails to make the deduction in accordance with section 1015 in respect of the payment of the amount contemplated in subparagraph o of the second paragraph of the said section, shall be solidarily liable, up to the amount he should have deducted, to pay any amount payable, under this Act, by the beneficiary contemplated in the said section 1015 for the same taxation year or, if the beneficiary carries on a business as market-maker, for the taxation year in which the fiscal period of the business, during which the payment is made or with which the fiscal period coincides, ends.
1985, c. 25, s. 143; 1995, c. 1, s. 199; 1997, c. 31, s. 90.
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