1029.8.107. An eligible individual shall not be deemed to have paid to the Minister an amount under section 1029.8.105 for a taxation year during a month specified for that year if the eligible individual or the eligible individual’s eligible spouse for the year, where applicable, 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).
1997, c. 85, s. 272; 2002, c. 40, s. 217; 2007, c. 12, s. 210.