1029.8.125. An individual shall not be deemed to have paid to the Minister an amount under section 1029.8.124 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).
2005, c. 1, s. 269; 2007, c. 12, s. 214.