2000R2. The provisions of the Regulation respecting the Taxation Act, in this section referred to as the “former regulation”, made by Order in Council 3786-72 dated 13 December 1972, amended by the regulations made by Orders in Council 4478-73 dated 5 December 1973, 4644-73 dated 12 December 1973, 2023-75 dated 14 May 1975, 5555-75 dated 17 December 1975, 1121-76 dated 24 March 1976, 2220-76 dated 23 June 1976, 2685-76 dated 4 August 1976, 3994-76 dated 10 November 1976, 854-77 dated 16 March 1977, 2528-77 dated 3 August 1977, 1102-78 dated 5 April 1978, 1640-78 dated 17 May 1978, 3320-78 dated 25 October 1978, 3852-78 dated 13 December 1978, 377-79 dated 7 February 1979, 1381-79 dated 16 May 1979 and 3479-79 dated 19 December 1979, and by the regulations made by Orders in Council 336-80 (1980 G.O. 2, 1001) and 1980-80 (1980 G.O. 2, 2547), concerning its application continue to apply and govern the corresponding provisions of the preceding regulation.
A reference to a provision of the preceding regulation that concerns a period prior to the coming into force of the preceding regulation is a reference to the corresponding provision of the former regulation.
Similarly, a reference to the former regulation or to any of its provisions replaced under section 2000R1 of the preceding regulation is deemed, after the coming into force of the preceding regulation, to be a reference to the preceding regulation or to the corresponding provision of that regulation.
s. 2000R2; O.C. 1981-80, s. 2000R2; R.R.Q., 1981, c. I-3, r. 1, s. 2000R2; O.C. 134-2009, s. 1.