96R11. Remission is granted of the amount by which the tax, interest and penalties paid or payable under Parts I and I.1 of the Taxation Act (chapter I-3) for any of the taxation years 1992 to 1994 by a person contemplated in the first paragraph of section 96R12 for the year exceeds the tax, interest and penalties that would have been so paid or payable by that person if the taxpayer contemplated in section 96R10 had not included, in computing his income for the year, the product obtained under that section in respect of each office or employment.
O.C. 472-95, s. 5; O.C. 1282-2003, s. 49; O.C. 1149-2006, s. 58.