Common use of SpinCo Responsibility Clause in Contracts

SpinCo Responsibility. (a) Subject to paragraph (b) below, SpinCo shall make all determinations with respect to, have ultimate control over the preparation of, and file all Tax Returns (other than those described in Section 3.1) for the SpinCo Group as it determines to be mandatory or advisable and for all tax periods.

SpinCo Responsibility. (a) Subject to paragraph (b) belowSection 3.02, SpinCo Spinco shall make all determinations with respect to, and have ultimate control over the preparation of, and file all (i) Transfer Tax Returns, (ii) Tax Returns of Domtar and its Subsidiaries for any period and (iii) Tax Returns of the Spinco Group with respect to any Post-Distribution Period (other than those described in Section 3.1) for the SpinCo Group as it determines to be mandatory or advisable and for all tax periodsa Straddle Period).