96R1. Remission is granted of tax, interest and penalties payable under Part I of the Taxation Act (chapter I-3) by an individual who was a member of the Canadian Armed Forces, or was an ambassador, minister, high commissioner, officer or servant of Canada referred to, as the case may be, in paragraph b or c of section 8 of that Act, or who was referred to in paragraph d of that section and performed services in a country other than Canada under a prescribed international development assistance program of the Gouvernement du Québec or the Government of Canada, other than a taxpayer referred to in section 96R2, by the spouse of such an individual referred to in paragraph e of section 8 of that Act or by the dependent child of such an individual referred to in paragraph f of that section 8.
Remission is also granted of the contribution, interest and penalties payable for a year, under subdivision 3 of Division I of Chapter IV of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5) and Division I.2 of that Chapter IV, by an individual who, under the first paragraph, is granted a remission for that year of the interest and penalties payable by the individual under Part I of the Taxation Act.
R.R.Q., 1981, c. M-31, r. 1, s. 96R1; O.C. 472-95, s. 1; O.C. 1282-2003, s. 44; O.C. 1116-2007, s. 27; O.C. 229-2014, s. 5.