Income Tax Act — I-3.3 227
r in respect of which tax is payable under Part XII.5 or XIII, to be made by or on behalf of the payer, the specified person (a) is, for the purposes of subsections 135(3) and 153(1), section 215 and this section, deemed to be a person who made the payment; (a.1) is, for the purposes of subsections 135.1(7) and 211.8(2), deemed to be a person who redeemed, acquired or cancelled a share and made the payment as a consequence of the redemption, acquisition or cancellation; (b) is jointly and severally, or solidarily, liable with the payer to pay to the Receiver General (i) all amounts payable by the payer because of any of subsections 135(3), 135.1(7), 153(1) and 211.8(2) and section 215 in respect of the payment, and (ii) all amounts payable under this Act by the payer because of any failure to comply with any of those provisions in respect of the payment; and (c) is entitled to deduct or withhold from any amount paid or credited by the specified person to the payer or otherwise recover from the payer any amount paid under this subsection by the specified person in respect of the payment. Definition of specified person (5.1) In subsection 227(5), a specified person in relation to a particular person means a person who is, in relation to the particular person or the disbursements, property, business or estate of the particular person, (a) a trustee; (b) a liquidator; (c) a receiver; (d) an interim receiver; (e) a receiver-manager; (f) a trustee in bankruptcy or other person appointed under the Bankruptcy and Insolvency Act ; (g) an assignee; (h) a secured creditor (as defined in subsection 224(1.3)); (i) an executor, a liquidator of a succession or an administrator; (j) any person acting in a capacity similar to that of a person referred to in any of paragraphs 227(5.1)(a) to 227(5.1)(i); (k) a person appointed (otherwise than as an employee of the creditor) at the request of, or on the advice of, a secured creditor in relation to the particular person to monitor, or provide advice in respect of, the disbursements, property, business or estate of the particular person under circumstances such that it is reasonable to conclude that the person is appointed to protect or advance the interests of the creditor; or (l) an agent of a specified person referred to in any of paragraphs 227(5.1)(a) to 227(5.1)(k). Person includes partnership (5.2) For the purposes of this section, references in subsections 227(5) and 227(5.1) to persons include partnerships. Excess withheld, returned or applied (6) Where a person on whose behalf an amount has been paid under Part XII.5 or XIII to the Receiver General was not liable to pay tax under that Part or where the amount so paid is in excess of the amount that the person was liable to pay, the Minister shall, on written application made no later than 2 years after the end of the calendar year in which the amount was paid, pay to the person the amount so paid or such part of it as the person was not liable to pay, unless the person is or is about to become liable to make a payment to Her Majesty in right of Canada, in which case the Minister may apply the amount otherwise payable under this subsection to that liability and notify the person of that action. Repayment of non-resident shareholder loan (6.1) Where, in respect of a loan from or indebtedness to a corporation or partnership, a person on whose behalf an amount was paid to the Receiver General under Part XIII because of subsection 15(2) and paragraph 214(3)(a) repays the loan or indebtedness or a portion of it and it is established by subsequent events or otherwise that the repayment was not made as part of a series of loans or other transactions and repayments, the Minister shall, on written application made no later than 2 years after the end of the calendar year in which the repayment is made, pay to the person an amount equal to the lesser of (a) the amount so paid to the Receiver General in respect of the loan or indebtedness or portion o