| The Contract required Company B to purchase a performance bond identifying Company A as the obligee. |
| However, tax may not actually be collectible if the obligee is, under an Act of Parliament for example, not required to pay tax. |
| The surety, under the bond, agrees to remedy the contractor's default under the contract with the obligee. |
| Under the agreement for the construction work, the obligee is liable to pay for the work. |
| The surety is required to collect and remit the tax the obligee is required to pay. |
| Rather, the relationship between me and my obligee is fundamental to any explanation of my special obligations to that obligee. |
