Versions of s. 191.3(6)

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

2013-06-26 to present available View Source

~~Where~~If a transferor corporation and a transferee corporation are by reason of paragraph ~~191.3(1)(e)~~(1)(e) jointly and ~~severally~~severally, or solidarily, liable in respect of tax payable by the transferee corporation under subparagraph 191.1(1)(a)(iv) and any interest or penalty in respect thereof, the following rules apply:

Full text

If a transferor corporation and a transferee corporation are by reason of paragraph (1)(e) jointly and severally, or solidarily, liable in respect of tax payable by the transferee corporation under subparagraph 191.1(1)(a)(iv) and any interest or penalty in respect thereof, the following rules apply:
2004-08-31 to 2013-06-26 View Source

Where a transferor corporation and a transferee corporation are by reason of paragraph 191.3(1)(e) jointly and severally liable in respect of tax payable by the transferee corporation under subparagraph 191.1(1)(a)(iv) and any interest or penalty in respect thereof, the following rules apply: