64.1.Section 64 does not apply in respect of wages paid by a corporation that is exempt from tax under Book VIII of Part I of the Taxation Act (chapter I-3), other than an insurer described in paragraph k of section 998 of that Act that is not so exempt from tax on the totality of its taxable income for its taxation year that includes the time of payment by reason of section 999.0.1 of that Act, or in respect of wages paid by a partnership a member of which is such a tax-exempt corporation.