1029.8.61.75.No individual may be deemed to have paid an amount to the Minister under section 1029.8.61.73 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 Tax Administration Act (chapter A-6.002).
1029.8.61.75.No individual may be deemed to have paid an amount to the Minister under section 1029.8.61.73 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).