77. Between the deposit and the coming into force of the roll, it may be used to fix any tax rate, prepare any budget and take any other step which must or may be taken in advance as regards the fiscal period in which the roll comes into force.
During the same time, the roll may be altered in accordance with section 174 or 174.2, in addition to the case provided for in section 174.1, but such an alteration has effect only from the coming into force of the roll.
1979, c. 72, s. 77; 1988, c. 76, s. 31; 1991, c. 32, s. 39.