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I-4 - Act respecting the application of the Taxation Act

Section 104
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104. The Government may, by regulation, generally prescribe any measure that is necessary or expedient for the purposes of this Act.
The regulations made under this section and those made under other provisions of this Act may, if they so provide, apply to a period prior to their publication, but not prior to the taxation year 1972.
1972, c. 24, s. 155; 1974, c. 18, s. 56; 1998, c. 16, s. 260.
104. The regulations made under this Act shall 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 if they so provide, apply to a period prior to their publication, but not prior to the taxation year 1972.
1972, c. 24, s. 155; 1974, c. 18, s. 56.
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