Statute
Section 207.63 — Income Tax Act: Joint liability
Text of the provision Official document
If a custodian of a retirement compensation arrangement is liable to pay a tax under section 207.61 or 207.62, a specified beneficiary of the arrangement is jointly and severally, or solidarily, liable for that tax to the extent that the specified beneficiary participated in, assented to or acquiesced in the making of, the transaction or event or series of transactions or events that resulted in the liability.
Official source: laws-lois.justice.gc.ca
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