96R10.Remission is granted of the amount by which the tax, interest and penalties paid or payable under Parts I and I.1 of the Taxation Act (chapter I-3) for any of the taxation years 1992 to 1994 by a taxpayer who is an Indian or a person of Indian descent exceeds the tax, interest and penalties that would have been so paid or payable by the taxpayer if, in computing his income for the year, he had not included an amount equal to the product obtained by multiplying his income for the year from each office or employment by the proportion that:
(a) the amounts that are required to be included in computing his income from that office or that employment for the year and that are payable to him by an employer resident in a reserve; are of
(b) the amounts that are required to be included in computing his income from that office or that employment for the year.
O.C. 472-95, s. 5; O.C. 1693-95, s. 3; O.C. 1282-2003, s. 48; O.C. 1149-2006, s. 57.