28. In order to facilitate the collection and remittance of the tax provided for by this Act or to prevent the double payment of such tax on the same movable property, the Minister may effect such arrangements as he may deem expedient to make with any person holding a registration certificate, which arrangements shall be subject to this Act.
R. S. 1964, c. 71, s. 26; 1985, c. 25, s. 15.