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

Section 5.1 Disposition versions

1995-12-07

5.1. In this Act and the regulations, in the Taxation Act (chapter I-3) and the regulations made thereunder, and in any Act amending those Acts and any regulation amending those regulations, a reference to the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), to the Income Tax Application Rules (Revised Statutes of Canada, 1985, chapter 2, 5th Supplement) or to a provision of those Acts, is, where the reference applies prior to the date in the dates of application listed in section 71 or 73 of the Income Tax Application Rules that applies in the circumstances, deemed to be a reference to the Income Tax Act (Statutes of Canada, 1970-71-72, chapter 63), to the Income Tax Application Rules, 1971 (Statutes of Canada, 1970-71-72, chapter 63, Part III), or to the corresponding provision of those Acts.

1995, c. 49, s. 238.