94.0.2.The Minister may remit the taxes, interest and penalties paid or payable by an individual under the Taxation Act (chapter I-3) for a taxation year in respect of which an assessment of tax was established under Part I of that Act after 31 July 1996 and before 10 April 1998 to the extent that the assessment of tax is attributable to an amount of tips that was not reported in computing the individual’s income from employment for a taxation year.