1029.8.61.7. An individual shall not be deemed to have paid an amount to the Minister under this division for a taxation year if the individual 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).
2000, c. 39, s. 190; 2007, c. 12, s. 199.