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

5.2. Unless the context indicates otherwise, the mention in a particular provision of this Act, of the Taxation Act (chapter I-3), of an Act that amends either of those Acts or of a regulation made under either of those Acts, or of a regulation that amends such a regulation, of a word, group of words, expression or reference to a provision of an Act, that in accordance with the particular Act referred to in the third paragraph, has replaced another word, group of words, expression or reference that appeared in a provision of this Act or of the Taxation Act, is deemed, where that particular provision applies before 20 March 1997, to be a mention of the replaced word, group of words, expression or reference, as the case may be.
Similarly, unless the context indicates otherwise or the mention has otherwise been modified accordingly, the mention in a particular provision of this Act, of the Taxation Act, of an Act that amends or of a regulation made under either of those Acts, or of a regulation that amends such a regulation, of a word, group of words, expression or reference to a provision of an Act, that is identical to a word, group of words, expression or reference that appeared in a provision of this Act or of the Taxation Act and that has been replaced, in accordance with the particular Act referred to in the third paragraph, by another word, group of words, expression or reference, is deemed, where that particular provision applies after 19 March 1997, to be a mention of the replaced word, group of words, expression or reference, as the case may be.
The particular Act mentioned in the first and second paragraphs is the Act to harmonize certain legislative provisions of a fiscal nature with the Civil Code of Québec (1997, chapter 3).
1997, c. 3, s. 73.