96R3. Section 96R1 shall apply only if an abatement is granted by the Government of Canada, for the purposes of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), within the meaning of subsection 2 of section 120 of the said Act or subsection 2 of section 6 of the Established Programs (Interim Arrangements) Act (R.S.C. 1970, c. E-8), for the same taxation year, to agents-general, officers or servants of the Québec contemplated in paragraph c of section 8 of the Taxation Act (chapter I-3) to their spouse or dependent child contemplated in paragraph e or f of the said section, the individuals contemplated in section 96R2 and their spouse or dependent child contemplated in the said paragraph e or f, and if these same persons are exempted, for the same taxation year, from the tax provided for in subsection 1 of section 120 of the Income Tax Act.
R.R.Q., 1981, c. M-31, r. 1, s. 96R3.