95. A person is not required to repay an amount equivalent to the income tax the person must pay on the amount derived from the realization of a right referred to in section 90. Once the income tax to be paid has been determined, the Minister may, at the person’s request, reduce the amount payable by an amount equivalent to that income tax or, if the amount payable has already been repaid to the Minister, return the excess repayment.
This section applies when the tax payable on the amount received by the person operates to reduce the amount below the amount repayable to the Minister.