Full text
In this section and section 94.2,
In this section and section 94.2,
In this section and section 94.2,
Where paragraph 94(1)(c) is applicable to a trust, each person described in clause 94(1)(b)(i)(A) or 94(1)(b)(i)(B) shall jointly and severally with the trust have the rights and obligations of the trust by virtue of Divisions I and J and shall be subject to the provisions of Part XV, but no amount in respect of taxes, penalties, costs and other amounts payable under this Act shall be recoverable from any such person except to the extent of