96R18. Remission is granted of the part of the tax, interest and penalties paid or payable under Part I of the Taxation Act (chapter I-3) by any individual having lived and held an employment in Nunavik during the 1990 or 1991 taxation year which is attributable to the inclusion, in computing his income from that employment for those years, of the value of any advantage related to food shipping costs paid by his employer and which was not assumed by that employer.
O.C. 466-96, s. 34; O.C. 1632-96, s. 1.