Full text
If a taxpayer and another person have, by virtue of subsection (1), become jointly and severally, or solidarily, liable in respect of part or all of a liability of the taxpayer under this Act, the following rules apply:
If a taxpayer and another person have, by virtue of subsection (1), become jointly and severally, or solidarily, liable in respect of part or all of a liability of the taxpayer under this Act, the following rules apply:
Where a taxpayer and another person have, by virtue of subsection 160.3(1), become jointly and severally liable in respect of part or all of a liability of the taxpayer under this Act, the following rules apply: