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I-3 - Taxation Act

Section 1029.8.65
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1029.8.65. An individual shall not be deemed to have paid to the Minister an amount under section 1029.8.63 for a taxation year in respect of the adoption of a person by the individual if the individual or his spouse 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 Tax Administration Act (chapter A-6.002).
1995, c. 1, s. 162; 1995, c. 63, s. 206; 2007, c. 12, s. 205; 2010, c. 31, s. 175.
1029.8.65. An individual shall not be deemed to have paid to the Minister an amount under section 1029.8.63 for a taxation year in respect of the adoption of a person by the individual if the individual or his spouse 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).
1995, c. 1, s. 162; 1995, c. 63, s. 206; 2007, c. 12, s. 205.
1029.8.65. An individual shall not be deemed to have paid to the Minister an amount under section 1029.8.63 for a taxation year in respect of the adoption of a person by the individual if the individual or his spouse is exempt from tax for the year under section 982 or 983 or under any of subparagraphs a to d of the first paragraph of section 96 of the Act respecting the Ministère du Revenu (chapter M-31).
1995, c. 1, s. 162; 1995, c. 63, s. 206.
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