T-0.1 - Act respecting the Québec sales tax

Section 345.5 Disposition versions

1997-12-19

345.5. A partnership and each member or former member (each of which is referred to in this section as the “member”) of the partnership, other than a member who is a limited partner and is not a general partner, are solidarily liable for

(1)  the payment or remittance of all amounts that become payable or remittable by the partnership before or during the particular period during which the member is a member of the partnership or, where the member was a member of the partnership at the time the partnership was dissolved, after the dissolution of the partnership; and

(2)  all other obligations under this Title that arose before or during the particular period for which the partnership is liable or, where the member was a member of the partnership at the time the partnership was dissolved, the obligations that arose upon or as a consequence of the dissolution.

Notwithstanding subparagraph 1 of the first paragraph,

(1)  the member is liable for the payment or remittance of amounts that become payable or remittable before the particular period only to the extent of the value of the property and money of the partnership; and

(2)  the payment or remittance by the partnership or by any member thereof of an amount in respect of the liability discharges the joint liability to the extent of that amount.

1997, c. 85, s. 621.