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

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4. The replacement of the former Acts by the new Acts shall not have the effect of invalidating a deed, including a registration, election, certificate or any other transaction, matter or thing provided for by the regulations; if the provisions of the new Acts in respect of such deed differ from those of the former Acts, such deed shall remain valid if it is made to comply with the provisions of the new Acts within the delay provided for by the regulations made for that purpose by the Government.
1972, c. 24, s. 14.