1029.8.116.10. An eligible individual shall not be deemed to have paid an amount to the Minister under any of sections 1029.8.116.5 to 1029.8.116.5.0.2, for a taxation year, if the eligible individual or the eligible individual’s eligible spouse for the year is exempt from tax for the year under section 982 or 983 or under any of subparagraphs a to d and f of the first paragraph of section 96 of the Act respecting the Ministère du Revenu (chapter M-31).
2005, c. 1, s. 267; 2007, c. 12, s. 212; 2009, c. 15, s. 351.