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.