194.1. Where a person is recognized as a voluntary declarant pursuant to section 106.1 of the Act, the following provisions do not apply to the claim made following the person’s declaration:(1) the second paragraph of section 114;
(2) the second paragraph of section 162;
(3) the third paragraph of section 185;
(4) subparagraphs 1 and 2 of the first paragraph of section 187;
(5) subparagraphs 1 and 2 of the first paragraph of section 189;
(6) subparagraph 1 of the first paragraph of section 194.
For the purposes of section 193, the recoverable amount established following a person’s recognition as a voluntary declarant is not considered to be owed due to a false declaration.
The exceptions in subparagraphs 1 and 2 of the first paragraph do not apply to any period for which a voluntary declarant has already received a claim following a false declaration concerning work income.
1085-2017O.C. 1085-2017, s. 311.