A-6.002, r. 1 - Regulation respecting fiscal administration

Full text
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.