I-4 - Act respecting the application of the Taxation Act

Section 1 Disposition versions

2011-04-01

1. In this Act and the regulations, unless the context indicates a different meaning, the following expressions and words mean:

(a)  “former Corporation Tax Act” : the Corporation Tax Act (Revised Statutes, 1964, chapter 67);

(b)  “former Logging Tax Act” : the Logging Tax Act (Revised Statutes, 1964, chapter 68);

(c)  “former Tax Act respecting individuals” : the Provincial Income Tax Act (Revised Statutes, 1964, chapter 69);

(d)  “former Acts” : the Acts contemplated in paragraphs a to c;

(e)  “new Acts” : the Taxation Act (chapter I-3) and the Tax Administration Act (chapter A-6.002);

(f)  “valuation day” : the day contemplated in section 49.

Any other expression has, in this Act and the regulations, unless the context indicates a different meaning, the meaning assigned in section 1 of the said Taxation Act and sections 2 to 21 of the said Act apply.

1972, c. 24, s. 1; 1975, c. 22, s. 258; 2010, c. 31, s. 175.

1977-12-31

1. In this Act and the regulations, unless the context indicates a different meaning, the following expressions and words mean:

(a)  “former Corporation Tax Act” : the Corporation Tax Act (Revised Statutes, 1964, chapter 67);

(b)  “former Logging Tax Act” : the Logging Tax Act (Revised Statutes, 1964, chapter 68);

(c)  “former Tax Act respecting individuals” : the Provincial Income Tax Act (Revised Statutes, 1964, chapter 69);

(d)  “former Acts” : the Acts contemplated in paragraphs a to c;

(e)  “new Acts” : the Taxation Act (chapter I-3) and the Act respecting the Ministère du Revenu (chapter M-31);

(f)  “valuation day” : the day contemplated in section 49.

Any other expression has, in this Act and the regulations, unless the context indicates a different meaning, the meaning assigned in section 1 of the said Taxation Act and sections 2 to 21 of the said Act apply.

1972, c. 24, s. 1; 1975, c. 22, s. 258.