96R6. Remission is granted of the tax, interest and penalties that would otherwise be payable under Part I of the Taxation Act (chapter I-3) by an individual contemplated in section 26 of that Act, were it not for sections 96R4 and 96R5. However, those sections 96R4 and 96R5 do not apply where an increase in the tax, interest and penalties otherwise payable results therefrom.
R.R.Q., 1981, c. M-31, r. 1, s. 96R6; O.C. 472-95, s. 3; O.C. 1282-2003, s. 46.