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

Section 96r8 Disposition versions

2014-03-19

96R8. An individual who is an agent-general, officer or servant of a province contemplated in paragraph c of section 8 of the Taxation Act (chapter I-3) and is resident in Canada elsewhere than in Québec on the last day of a taxation year is exempt from the tax, interest and penalties payable for that year under Part I of that Act, except for the tax, interest and penalties payable under that Part by reason of section 25 of that Act. The same applies to the spouse or dependent child of such individual contemplated respectively in paragraphs e and f of that section 8.

An individual who, under the first paragraph, is exempt from the tax, interest and penalties payable for a year under Part I of the Taxation Act, or would be so exempt for that year if that paragraph were read without taking into account the passage “except for the tax, interest and penalties payable under that Part by reason of section 25 of that Act”, is also exempt from the contribution, interest and penalties payable for that year under subdivision 3 of Division I of Chapter IV of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5) and Division I.2 of that Chapter IV.

R.R.Q., 1981, c. M-31, r. 1, s. 96R8; O.C. 472-95, s. 4; O.C. 1282-2003, s. 47; O.C. 1116-2007, s. 28; O.C. 229-2014, s. 6.

2012-09-01

96R8. An individual who is an agent-general, officer or servant of a province contemplated in paragraph c of section 8 of the Taxation Act (chapter I-3) and is resident in Canada elsewhere than in Québec on the last day of a taxation year is exempt from the tax, interest and penalties payable for that year under Part I of that Act, except for the tax, interest and penalties payable under that Part by reason of section 25 of that Act. The same applies to the spouse or dependent child of such individual contemplated respectively in paragraphs e and f of that section 8.

An individual who, under the first paragraph, is exempt from the tax, interest and penalties payable for a year under Part I of the Taxation Act, or would be so exempt for that year if that paragraph were read without taking into account the passage “except for the tax, interest and penalties payable under that Part by reason of section 25 of that Act”, is also exempt from the contribution, interest and penalties payable for that year under subdivision 3 of Division 1 of Chapter IV of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5).

R.R.Q., 1981, c. M-31, r. 1, s. 96R8; O.C. 472-95, s. 4; O.C. 1282-2003, s. 47; O.C. 1116-2007, s. 28.