175.Unless the context indicates otherwise, in any other Act, regulation, order, order in council, proclamation, administrative remedy, judicial proceeding, judgment, ordinance, contract, agreement, accord or other document,
(1) a reference to the Ministère du Revenu is a reference to the Agence du revenu du Québec;
(2) a reference to the Deputy Minister of Revenue or an Assistant Deputy Minister of Revenue is a reference to the president and chief executive officer of the Agence du revenu du Québec or one of its vice-presidents, respectively;
(3) a reference to a public servant or an employee of the Ministère du Revenu is a reference to an employee of the Agence du revenu du Québec; and
(4) a reference to the Act respecting the Ministère du Revenu (chapter M-31) or one of its provisions is a reference to the Tax Administration Act (chapter A-6.002) or the corresponding provision of that Act.