34.1.1. Every individual resident in Québec on the last day of a year, other than an individual who, under section 982 or 983 of the Taxation Act (chapter I-3) or under any of subparagraphs a to c and f of the first paragraph of section 96 of the Act respecting the Ministère du Revenu (chapter M-31) is exempt from the tax provided for under Part I of the Taxation Act for the year, shall pay a contribution on his total income for the year.
1993, c. 64, s. 222; 2007, c. 12, s. 310.