41. The Government may make regulations
(a) establishing what proof is required by the Minister to establish the facts relevant to the determination of a real estate tax refund; and
(b) generally prescribing the measures required for the carrying out of this Act.
Regulations made under this Act come into force on the date of their publication in the Gazette officielle du Québec or on any later date fixed therein; they may also, once published and where they so provide, apply to a period prior to their publication, but not prior to the year of that publication.