1026.2. Where an individual has died in a taxation year, sections 1025 and 1026 shall not require the payment of any amount in respect of the individual that would otherwise become due under either of the said sections on or after the day on which the individual died.
1993, c. 16, s. 331; 1993, c. 64, s. 134; 1995, c. 1, s. 117.