Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 325(3)

E-15 — Excise Tax Act · 2 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2017-12-14 to present available View Source
    WhereIf a transferor and transferee have, by reason of subsection (1), become jointly and severallyseverally, or solidarily, liable in respect of part or all of the liability of the transferor under this Part, the following rules apply:
    Full text

    If a transferor and transferee have, by reason of subsection (1), become jointly and severally, or solidarily, liable in respect of part or all of the liability of the transferor under this Part, the following rules apply:

  2. 2003-01-01 to 2017-12-14 View Source

    Where a transferor and transferee have, by reason of subsection (1), become jointly and severally liable in respect of part or all of the liability of the transferor under this Part, the following rules apply: