translate English to French: Relief under section 89 or 101 may be refused if, at the time the relief is authorized or required to be granted, the person to whom the relief is to be granted is indebted to (a) Her Majesty in right of Canada; or (b) Her Majesty in right of a province in respect of tax payable to the province, if there is an agreement between the Government of Canada and the government of the province authorizing Canada to collect the tax on behalf of the province.
a) soit Sa Majesté du chef du Canada; b) soit Sa Majesté du chef d’une province au titre de montants d’impôt payables à la province, s’il existe un accord entre le gouvernement du Canada et celui de la province autorisant le Canada à percevoir l’impôt pour son compte.