96R7. Sections 96R4, 96R5 and 96R6 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 and 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 the individuals contemplated in section 26 of the Taxation Act (chapter I-3), in respect of that part of the tax that may be reasonably attributed to their income earned in Québec, computed in accordance with section 1089 of the Taxation Act and sections 96R4 and 96R5, and if these same individuals are exempt, for the same taxation year, from that part of the tax provided for in subsection 1 of section 120 of the Income Tax Act that may be reasonably attributed to their income earned in Québec computed in this manner.
R.R.Q., 1981, c. M-31, r. 1, s. 96R7.